Filing Deadlines, Late Fees

Attention North Carolina Retailers: Time to Renew Your ABC Permits!

Ward and Smith, P.A. on 3/5/2025

If your business sells alcohol in North Carolina, now is the time to renew or register your Alcoholic Beverage Control (ABC) retail permit. Failure to complete this process on time could result in penalties, increased costs,...more

June 30 filing deadlines approaching: Noting the amendments made to the Bermuda Investment Funds Act 2006

Walkers on 6/5/2024

Read the full advisory All authorised and registered Bermuda investments funds having a financial year end at December 31 should be finalising their annual filings with the Bermuda Monetary Authority, which are due by June...more

You Can’t Rely on Your Tax Preparer to Avoid Failure to File Penalties

Miller Canfield on 11/7/2023

In Lee v. United States, the Federal Court of Appeals for the Eleventh Circuit held that a taxpayer could not avoid late filing and late payment penalties because of the failure of his CPA to electronically file his returns...more

The new Canadian Patent Rules will be in force October 30, 2019—get ready now for these two key requirements

Smart & Biggar on 10/4/2019

As discussed in detail in our recent article, new Canadian Patent Rules, implementing requirements of the Patent Law Treaty, will come into force on October 30, 2019. Two requirements under the new Rules warrant particular...more

Entry into force of the new Luxembourg regime for legal publication

A&O Shearman on 7/6/2016

On 1 June 2016 the act dated 27 May 2016 overhauling the Luxembourg legal publications’ regime applicable to companies and associations entered into force. The reform reduces the administrative burden and costs applicable to...more

Late Fee for NFA Forms PQR and PR Filings Effective Starting September 30, 2016

Foley Hoag LLP on 6/30/2016

The National Futures Association recently amended NFA Compliance Rule 2-46 in order to impose late fees for its commodity pool operator (CPO) and commodity trading adviser (CTA) members that do not make quarterly filings on...more