Business operators may select for issue of business registration certificates that are valid for three years instead of one. Making the selection is very simple (see paragraph below). Once it is made, a selection will remain valid until such time as it is revoked in writing. For businesses with one or more branches, the selection will also be applicable to both the main business and all the branches, old and new.
The time limit for making a selection and the manner in which the selection should be made are different for businesses already on the register and those that are newly opened:-
In the case of the former, selections should be made in the form of a written notice to the Commissioner. In order that the next renewal certificate can be issued on a 3-year basis, the selection must be made at least one month before the current certificate of the business expires. For example, where the current certificate of a business expires on 15th May, the selection must be made on or before 15th April. To facilitate the making of selections, interested business operators may complete the standard selection form, IRBR 184.
As regards new businesses, selection should be made in a statement in the application form for registration provided the date of commencement of the business is on or after 1st April 1999 and the application for registration is made within one year of the commencement of the business.
An election may be revoked by a notice in writing to the Commissioner at any time not later than 1 month before the expiry of a current 3-year certificate. Interested business operators may complete the standard revocation form, IRBR 199.
You can either submit the application and revocation in person or by post. In order to ensure the authenticity of the notifications received, we regret that submission by facsimile transmission is not acceptable.
If you wish to fill in the Form IRBR 184 electronically, and then transmit it to the Business Registration Office via the Internet, please visit our web page Electronic Services : e-Form and Electronic Submission of Information, for details.
The business registration fee and levy will not be refunded even though the business or the branch may cease to be carried on before the expiry of the validity period of a 3-year certificate.