Application for Business Registration Through the Internet
1.
Q:
Which types of businesses can be registered through the online business registration application service under eTAX?
A:
eTAX provides online business registration application for three types of businesses as follows:
- sole proprietorship
- partnership (other than businesses with more than 6 partners and limited partnership fund)
- Branch of all types of businesses
2.
Q:
Is the application for business registration through the eTAX secure?
3.
Q:
Can a company open an eTAX Account for submission of application for branch registration via eTAX?
A:
Yes. After the company registers a Business Tax Portal (BTP) Business Account, the director, company secretary or manager1 can log in their BTP User Account, access "Application for Business or Branch Registration" service to submit the application for branch registration.
For more information, please visit “Business Tax Portal (BTP)”
1 They must be the BTP Administrator or BTP Authorized User appointed to handle the Business Registration Matters of the company.
4.
Q:
Am I required to submit a copy of my Hong Kong Identity Card after making the application for business registration of a partnership through eTAX ?
A:
You are not required to submit a copy of your Hong Kong Identity Card as your identity has already been verified upon authentication. However, if you apply for registration of a partnership, you need to upload a copy of the identity document(s) of other partner(s) in your application.
5.
Q:
How can I authenticate the application?
A:
Applicant may use his / her Individual Tax Portal (ITP) Password, iAM Smart+, recognized personal digital certificate or MyGovHK Password (already linked up with ITP Account) to sign the prescribed business registration application form (Form 1(a), 1(c) or 1(d)) in making application for business or branch registration.
6.
Q:
How can I make the payment for the business registration fee and / or levy when I submit the application for business registration through eTAX ?
A:
You may pay the business registration fee and / or levy by JCB, Visa, MasterCard, UnionPay, FPS or PPS.
7.
Q:
How can I know whether my application for business registration has been successfully submitted through eTAX?
A:
An acknowledgement bearing a Transaction Reference Number will immediately be shown on the display screen of your computer or mobile device after you have submitted your application and paid the business registration fee and / or levy through eTAX. Please print the acknowledgement and / or save it for record purposes.
8.
Q:
How can I rectify errors made in my application after submission through eTAX?
A:
You should give a duly signed written notice to the Commissioner of Inland Revenue with particulars including your name, capacity / position, name of the company / business, Transaction Reference Number of the application, business registration number (if any), and details of the amendment. Please do NOT use the paper business registration application form for this purpose.
9.
Q:
I have commenced my sole proprietorship but have not applied for business registration within the prescribed time limit, i.e. one month from the date of commencement of business. Can I apply for business registration through eTAX now?
A:
Yes. For example, if you commenced your sole proprietorship on 5 October 2021, and applied for business registration through eTAX on 22 July 2025, the eTAX system will calculate the business registration fee and levy payable for the registration certificate with a commencement date on 5 October 2024, i.e. the latest anniversary of the commencement date of your business. If the application is accepted, the Business Registration Office will issue (a) a Business Registration Certificate with the commencement date on 5 October 2024; and (b) business registration demand notes for three years from 5 October 2021 (i.e. from 5 October 2021 to 4 October 2024).
10.
Q:
The date of commencement of the current Business Registration Certificate of my business was 11 July 2025, and a new branch commenced business on 8 July 2025. Can I submit the branch registration of the new branch through eTAX?
A:
No. You have to submit your application for branch registration in paper.
Application for branch registration through eTAX is only applicable if the branch commences business during the validity period of the current Business Registration Certificate of the main business.
11.
Q:
How can I get the application result after making the business or branch registration application through eTAX?
A:
When the result of your application is available, a notification email will be sent to the email address provided by you in the application. After receiving the notification email, you have to log in your eTAX Account, access the function “View and Download Result of Application” under the service “Application for Business or Branch Registration”, input the Transaction Reference Number (see A7) to view and download the result (valid Business or Branch Registration Certificate and / or reply letter) within 2 months from the date of issue of the notification email.