What types of "Business" are required to be registered
Business required to be registered includes:
- any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain;
- any club which provides facilities, services and exclusive club premises to its members for social intercourse or recreation;
- every company incorporated in Hong Kong under the Companies Ordinance or non-Hong Kong company that has established a place of business in Hong Kong, regardless of whether it is actually carrying on any business in Hong Kong; and
- every non-Hong Kong company that has a representative or liaison office in Hong Kong, or has let out its property situated in Hong Kong, regardless of whether it has established a place of business in Hong Kong.
However, a person who is only holding an office or employment is not regarded as carrying on any business and is not required to apply for business registration.
When to Register
- Business carried on by Sole-proprietorship, Partnership and Unincorporated body of persons, Non-Hong Kong company, and Branch business:
Within one month from its date of commencement of business.
- A company incorporated/registered under the Companies Ordinance:
Please refer to One-stop Company and Business Registration.
Applications for Registration of Business which has not commenced business will not be accepted
Business Registration Ordinance (Cap. 310) provides that any person carrying on sole proprietorship or partnership business shall apply for business registration within one month of the commencement of such business. The Inland Revenue Department (IRD) will not accept any applications for registration of businesses which have never existed or have yet to commence operation.