Ministry of Finance – Commercial Entities Substance Report Act

At the request of the Ministry of Finance below is a copy of the Commercial Entities (Substance Requirements) Act 2023 (“CESRA”) together with its subsequent Amendment and Guidance Notes.

COMMERCIAL_ENTITIES_SUBSTANCE_REPORTING_NOTICE_JANUARY_2024[1]

CESRA_AMENDMENTS_Exo_8th_December,_2023[1]

CESRA_GUIDANCE_NOTES_8_SEPT_2023[1]

CESRA_2023_-_Extraordinary_Gazette_11th_August,_2023_(B)_(1)[1]