CIPC Clarifies Evidence Rules for Company Reinstatements
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The Companies and Intellectual Property Commission (CIPC) has issued Customer Notice 12 of 2026, clarifying the evidence required when applying to reinstate a deregistered company or close corporation.
The notice provides clearer guidance on what documentation CIPC will accept when assessing reinstatement applications.
When a business can be reinstated
CIPC reminds applicants that a deregistered entity may only be reinstated if it can show that it:
Was actively trading at the time of deregistration
Held economic value at the time of deregistration
Or is being reinstated through a court order.
This clarification is linked to Notice 35 of 2025, which introduced stricter reinstatement requirements.
Evidence must be verifiable
The Commission emphasises that all supporting documents must meet certain universal requirements.
According to the notice, evidence must:
Be in the name of the company or close corporation, not in the name of a director or member
Be dated and linked to the period around deregistration
Appear on official third-party letterheads such as banks, SARS, landlords, or the Deeds Office
Be independently verifiable
CIPC specifically warns that self-created schedules, internal registers, affidavits, and screenshots will generally not be accepted as evidence unless explicitly allowed.
Examples of acceptable evidence
The notice provides several examples of documentation that may be used to demonstrate that an entity was active or held economic value at the time of deregistration. These include:
Bank statements issued by the bank in the name of the company or close corporation, showing actual transactions for at least six months before and six months after the deregistration date. The statements must be official bank-issued documents, dated, stamped or authenticated by the bank where applicable, and must clearly reflect the entity’s account details. Screenshots, summaries, or statements from personal accounts will not be accepted.
Deeds Office records or authenticated Windeed reports confirming immovable property registered in the name of the entity. These documents must be official extracts or reports issued by the relevant authority, dated, and clearly identify the company or close corporation as the registered owner of the property. Municipal bills or documents reflecting property registered in a director’s personal name will not be accepted.
Official SARS correspondence confirming tax liabilities or tax credits in the name of the entity, such as a SARS Statement of Account. The document must originate from SARS and clearly identify the entity and the relevant tax period. eFiling screenshots or generic “tax compliant” confirmations without detailed transaction records will not be accepted.
Trademark or patent registration certificates issued by the relevant authority confirming that the intellectual property is registered in the name of the company or close corporation. The certificate must clearly list the entity as the registered owner and include the relevant registration number and date. Internal company resolutions or incorporation documents alone will not be sufficient proof of ownership.
Letters from financiers or relevant regulatory authorities confirming financed movable assets registered in the entity’s name. The letter must be issued on official letterhead, signed, and must clearly identify the asset (for example by VIN number, serial number, or registration details) and confirm that the asset remains active and financed in the entity’s name. Invoices, insurance schedules, or assets recorded in a director’s personal name will not be accepted.
Signed commercial contracts or lease agreements in the name of the company or close corporation, covering the period around the deregistration date. The agreements must be valid, signed by the parties, and clearly reflect the entity as a contracting party. Draft agreements, expired contracts, or leases entered into in the personal name of a director or member will not be accepted.
Letters confirming shares held by the entity, issued by the company in which the shares are held or the relevant issuer. The letter must be on official letterhead, signed, and must confirm the number, class, and date of the shares issued to the entity, demonstrating that the shares remain active. Self-created share certificates, unsigned documents, or internal share registers will not be accepted.
By contrast, documents such as personal bank statements, screenshots, unsigned documents, invoices, municipal bills in a director’s name, or internal company records will generally not be accepted as proof. (Examples table on pages 2–4 of the notice.)
Risk of application withdrawal
CIPC warns that failure to produce the required evidence may lead to:
Withdrawal of the reinstatement application
Withdrawal of any subsequent annual return filings
In addition, submitting false information could result in criminal charges under section 214 of the Companies Act.
Applicants are therefore advised to ensure that the required documentation is available and compliant before submitting reinstatement requests.
