Core rule: the Companies Act governs annual corporate filings with the Office of the Company Registrar. The Income Tax Act separately governs income returns, tax computations and payment to IRD. Their documents and deadlines are not interchangeable.
Example: a company submits its annual accounts and corporate details through the Registrar's system. That submission does not, by itself, lodge the company's income tax return. An IRD tax-clearance certificate likewise does not prove that the Registrar's annual filing is complete.
Maintain separate checklists, acknowledgements and a common set of reconciled financial figures. Review the corporate requirements applicable to the company's type and any general-meeting obligations.
The ordinary income-return deadline is three months after the income year ends, subject to an applicable extension. Do not assume an extension of one filing obligation automatically extends the other, or postpones tax payment.