Tax Information : Business Registration : "Business" Required to be Registered and Application for Business Registration

	"Business" Required to be Registered
	When to Register
	How to Register
	Business Name
	How to Submit Your Application
	Obtain Business Registration Application Forms
	Specimen of Application Forms
	When to Collect Business Registration Certificate
	Failure to apply for Business Registration on time

"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; and
	every company incorporated in Hong Kong in accordance with 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.
	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 under the Companies Ordinance
	-	Within one month from its date of incorporation [irrespective of whether actually in business or not].

How to Register

	To register a business, you have to:
	-	complete a prescribed application form;
	-	pay the business registration fee & levy for the Protection of Wages on Insolvency Fund; and
	-	produce your proof of identity.
	Please refer to the following table for the application form to be completed and the proof of identity required:
	Business carried on by Proof of Identity Application Form Individual A copy of the owner’s Hong Kong identity card. For non-Hong Kong resident, a copy of passport or identity card issued by the Mainland [Note 1]   Form 1(a) Body corporate A copy of the Certificate of Incorporation or Certificate of Registration of Non-Hong Kong Company issued by the Hong Kong Companies Registry [Note 2]   Form 1(b) Partnership Copies of all partners’ Hong Kong identity cards. For non-Hong Kong residents, a copy of the passports or the identity cards issued by the Mainland [Note 1]   Form 1(c) Unincorporated body of persons A copy of the principal officer’s Hong Kong identity card. For non-Hong Kong residents, a copy of the passports or the identity cards issued by the Mainland [Note 1]   Form 1(c) Branch nil Form 1(d)
Note 1:		If the owner/all partners/the principal officer is/are not residing in Hong Kong, he has/they have to appoint a resident individual as his/their agent for the purposes of business registration. In that case, please complete and submit the form IRBR177 or submit an appointment letter stating the full particulars of the agent including his name, Hong Kong identity card number and residential address. A copy of his Hong Kong identity card must also be attached to the application.
Note 2:		For a non-Hong Kong company which is not required to register under Part XI of the Companies Ordinance, supply a copy of the company’s certificate of incorporation or its equivalent issued by the relevant government authority in the place of incorporation. If the aforesaid document is not in Chinese or English, please also supply a certified copy of the English or Chinese translation thereof.
	For specimen of the application forms, please click here.

Business Name

	When you register your business, you may register a business name. You should take one of the following three choices:
	(a)	register a Chinese name only;
	(b)	register an English name only; or
	(c)	register both a Chinese name and an English name.
	For a Chinese name, you may include English alphabets, but not English words. If you wish to include symbols in either a Chinese name or an English name, only the following symbols can be used:
	(a) For Chinese Name   ！ ＃ ＄ ％ ＆ ＊     ‘ （ ） ＋ － ＝     ： ； ， ． ＜ ＞     ？ ／ ソ       (b) For English Name   ! # $ % & *     ' ( ) + - =     : ; , . < >     ? / @ \
	Please note that you may not use the following names as your business name:
	(a)	a name which suggests that the business is incorporated with limited liability when it is not,
	(b)	where the business is incorporated with limited liability, a name which suggests that the business is incorporated under a different name, e.g. a corporation "ABC Ltd." cannot use a business name "XYZ Ltd." or
	(c)	a name which suggests a connection with the Government or any public body when no such connection exists or has existed.
	Sometimes, for the same business, you may wish to register more than one business name. This is permissible. However, each registered additional business name will be treated as a branch of the business. The additional business name must also follow the rules mentioned above.
	If you carry on more than one business, you should register each business separately. Each business may have its own business name.

How to Submit Your Application

	Submit online via eTAX (for sole-proprietorship, partnership and branch registration only)
	Submit in person to the Business Registration Office at 4/F Revenue Tower, 5 Gloucester Road, Wan Chai, Hong Kong.
	Submit in person to the Business Registration Office – Receipt & Despatch Centre located in the Companies Registry’s premises at 13/F, Queensway Government Offices
	By post to P.O. Box 29015, Gloucester Road Post Office, Hong Kong.

Obtain Business Registration Application Forms

	Send e-mail to taxbro@ird.gov.hk or fax your request to 2824 1482.
	-	Please state your name, correspondence address and the form number and quantity required.
	Obtain in person at the Business Registration Office at 4/F of Revenue Tower, Wan Chai
	Obtain in person at the Business Registration Office – Receipt & Despatch Centre at 13/F of Queensway Government Offices.

Specimen of Application Forms

	You may download a specimen of the following application forms for reference. The specimen forms are saved in pdf format which can be viewed and printed by using the Adobe Acrobat Reader 5.0 or above and Adobe Asian Fonts Packs which are available free at the Adobe Systems Incorporated website.
	Download copy MUST NOT be used for submission of application. Only forms that are printed by and according to the specifications of the Department are acceptable for application purposes.
	Application forms are available for collection at the Business Registration Office. You may also complete the form IRBR194 or write to us to obtain the application forms. Please state your name, your correspondence address and the type of application form you required in the letter , and return it either by post or fax (2824 1482). The application forms will be sent to you afterwards.
(1) Form 1(a) (PDF:794KB) - Application by an individual for registration of business carried on by him in Hong Kong.   (2) Form 1(b) (PDF:1,122KB) - Application by a body corporate for registration   (3) Form 1(c) (PDF:1,093KB) - Application by partnership or by other body unincorporate for registration of business carried on by such body in Hong Kong   (4) Form 1(d) (PDF:726KB) - Application for registration of branch business carried on in Hong Kong.

When to Collect Business Registration Certificate

Failure to apply for Business Registration on time

	Any person who fails to apply for business registration shall be guilty of an offence and shall be liable to a fine of $5,000 and to imprisonment for 1 year.