BUSINESS REGISTRATION ORDINANCE

BUSINESS REGISTRATION ORDINANCE

LAWS OF HONG KONG

BUSINESS REGISTRATION ORDINANCE

CHAPTER 310



REVISED EDITION 1987

PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER
HONG KONG





CHAPTER 310

BUSINESS REGISTRATION ORDINANCE

ARRANGEMENT OF SECTIONS

Section Page

1. Short title ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 2
2. Interpretation ... ... ... ... ... ... ... ... ... ... ... ... ... ... 2
3. Persons answerable for doing all acts, etc. required to be done ... ... ...
3
4. Official secrecy ... ... ... ... ... ... ... ... ... ... ... ... ... ... 4
5. Application for registration ... ... ... ... ... 1 .. ... ... ... 5
6. Registration of business and issue of business registration certificate ... ... 6
7. Payment of fees ... ... ... ... ... ... ... ... ... ... ...
... 7
8. Information to be furnished ... ... ... ... ... ... ... ... ... ... 7
9. Exemption from payments of fees for small businesses ... ... ... ... 8
10. Businesses carried on by same persons ... ... ... ... ... ... ... ... ... 9
11. Penalty for non-payment of fees ... ... ... ... ... ... ... ... ... ... 9
12. Display of certificates ... ... ... ... ... ... ... ... ... ... ... ... ... 9
13. Inspection ... ... ... ... ... ... ... ... ... ... ... ... ... ... 9
14. Regulations ... ... ... ... ... ... ... ... ... ... ... ... ... ... 10
15. Offences ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 10
16. Exemptions ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 12
17. Appeals ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 12
18. Amendment of Schedule by Legislative Council Resolution ... ... ... ...
13
19. Certification and issue of documents ... ... ... ... ... ... ... ... ... 13
20. Service of notices ... ... ... ... ... ... ... ... ... ... ... ... ... ... 13
21. Payment of levy ... ... ... ... ... ... ... ... ... ... ...
... ... ... 13
Schedule ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 13





CHAPTER 310

BUSINESS REGISTRATION

To amend the law relating to the registration of businesses in Hong
Kong. (Amended, 12 of 1985, s. 29(1))

[6 February 1959.1

1. This Ordinance may be cited as the Business Registration
Ordinance.

2. (1) In this Ordinance, unless the context otherwise requires

'business' means any form of trade, commerce, craftsmanship,
profession, calling or other activity carried on for the purpose of
gain and also means a club; (Amended, L.N. 88175 and 32 of 1975, s.
2)

'certification' means certification by the Commissioner under section
19; (Added, 56 of 1984, s. 2)

'club' means any corporation or association of persons formed for the
purpose of affording its members facilities for social intercourse or
recreation and which

(a)provides services for its members (whether or not for the
purposes of gain); and

(b)has club premises of which its members have a right of
exclusive use; (Added, L.N. 88175 and 32 of1975, s.2)

'Commissioner' means the Commissioner of Inland Revenue appointed
under the Inland Revenue Ordinance;

'duplicate' in relation to a branch registration certificate means a
duplicate thereof issued under regulations made under section 14;
(Added, 56 of 1984, s. 2)

'duplicate' in relation to a business registration certificate means a
duplicate thereof issued under regulations made under section 14;
(Added, 56 of 1984, s. 2)

'levy' means the amount prescribed in item 6 of the Schedule; (Added,
56 of 1984, s. 2)

'place of business' includes in relation to

(a)a company incorporated in Hong Kong under the Companies
Ordinance, its registered office; and





(b)a company to which Part X1 of the Companies Ordinance
applies, the address of any person whose name has been
delivered to the Registrar of Companies for registration under
that Part; (Added, L.N. 95176 and 27 of 1976, s.2)

'prescribed branch registration fee' means the fee prescribed in item 5
of the Schedule; (Added, 56 of 1984, s. 2)

'prescribed business registration fee' means the fee prescribed in item 1
of the Schedule; (Added, 56 of 1984, s. 2)

'prescribed certification fee' means the fee for certification prescribed
by regulations made under section 14; (Added, 56 of 1984, s. 2)

'Protection of Wages on Insolvency Fund' means the fund deemed to
be established and continued in existence under section 6 of the
Protection of Wages on Insolvency Ordinance; (Added, 12 of 1985,
s. 29 (1) )

'register' means the register of businesses kept by the Commissioner;

'valid branch registration certificate' means a certificate which is issued
by the Commissioner under section 6, or any duplicate branch
registration certificate, and which has not expired; (Added, 56 of
1984, s. 2)

,'valid business registration certificate' means a certificate which is
issued by the Commissioner under section 6 or had been issued
under the Business Regulation Ordinance 1952, or any duplicate
business registration certificate, and which has not expired.
(Amended, 56 of 1984, s. 2)

(IA) For the purposes of this Ordinance a company which is

(a)incorporated in Hong Kong under the Companies Ordinance
or to which Part XI of the Companies Ordinance applies; and

(b) not otherwise liable to be registered under this Ordinance,

shall be deemed to be a person carrying on business and shall be liable
to be registered under this Ordinance. (Added, L.N. 95176 and 27 of 1976,
s. 2)

(2) The duties imposed on and the powers granted to the
Commissioner under this Ordinance may be carried out and exercised by
any officer of the Inland Revenue Department authorized by the
Commissioner either generally or particularly and subject to his
instructions.

3. (1) The expression in this Ordinance 'person carrying on
business' means

(a)in the case of a single person or corporate body, such person
or corporate body;

(b)in the case of a business carried on by a partnership, all
partners; and

(c)in the case of a business carried on by any other body of
persons, the principal officers of such body:





Provided that no person who, for the purposes of section 8 of
the Inland Revenue Ordinance, is deemed to have an office or
employment of profit shall by reason solely thereof be deemed to be
carrying on business for the purposes of this Ordinance.
(2)(a) Any act or thing required by or under this Ordinance
to be done by any person carrying on business shall, if
such person is an incapacitated person or is absent, be
deemed to be required to be done by the trustee of such
incapacitated person or by the agent of such absent
person, as the case may be.
(b)For the purposes of this subsection a person shall be
deemed to be absent where, the Commissioner having
posted a registered letter to such person's place of business,
he fails to attend during ordinary office hours the place
specified therein within 7 days of the posting of such letter.
(3) Where the person carrying on business who is required
under this Ordinance to do any act or thing is a company, the
secretary, manager, or any director of such company shall be
answerable for the doing of such act or thing.

(4) Where the Commissioner serves notice on any person to
the effect that he will be deemed to be a person carrying on
business, he shall be so deemed unless within 1 month from the date
of service of such notice he proves to the satisfaction of the
Commissioner that he is not carrying on business:
Provided that where such person fails to satisfy the Commis-
sioner within such period of 1 month he may appeal in the manner
provided by section 17 within a further period of 14 days immedi-
ately following.
(5) For the purposes of this section-
,,agent' in relation to an absent person includes-

(a)the agent, attorney, factor, receiver, or manager in Hong
Kong of such person; and
(b)any person in Hong Kong through whom such person is in
receipt of any profits or income arising in or derived from
the business; (Amended, 56 of 1984, s. 3)
'incapacitated person' means any minor, lunatic, idiot, or person of
unsound mind;
'trustee' includes any trustee, guardian, curator, manager or other
person having the direction, control, or management of any
property on behalf of any person, but does not include an
executor.

4. (1) Except in the performance of his duties under the
Inland Revenue Ordinance or under this Ordinance, every officer of
the Inland Revenue Department shall preserve and aid in preserving
secrecy with regard to all matters relating to the affairs of any person
that may come to his knowledge in the performance of his duties





under this Ordinance, and shall not communicate any such matter to any
person other than the person to whom such matter relates or his
executor or the authorized representative of such person or such.
executor, nor suffer or permit any person to have access to any records
in the possession, custody or control of the Commissioner.

(2) Every officer of the Inland Revenue Department shall, before
acting under this Ordinance, take and subscribe before a justice. of the
peace an oath or affirmation of secrecy in the prescribed form.

(3) Except as may be necessary for the purpose of carrying into
effect the provisions of the Inland Revenue Ordinance or of this
Ordinance, no officer of the Inland Revenue Department shall be
required to divulge or communicate to any court any matter or thing
coming to his notice in the performance of his duties under this
Ordinance, or to produce in any court any document pertaining to such
matter or thing other than a document required to be kept by the
Commissioner under this Ordinance.

(4) Information given to the Commissioner under section 3(4) or 8(4)
shall not be receivable in evidence against the person giving such
information in any criminal proceeding save in a prosecution for an
offence under section 15(1)(i).

(5) Notwithstanding the provisions of this section information
received by officers of the Inland Revenue Department for the purposes
of this Ordinance may, together with copies of returns, accounts or other
documents used for such purposes be communicated to the
Commissioner of Rating and Valuation, to the Collector of Stamp
Revenue or to the Estate Duty Commissioner.

(6) Notwithstanding anything contained in this section, the
Commissioner may permit the Director of Audit or any officer of that
department duly authorized by the Director of Audit in that behalf to
have such access to any records or documents as may be necessary for
the performance of his official duties. The Director of Audit or any
officer so authorized shall be deemed to be an officer of the Inland
Revenue Department for the purpose of subsection (2).

5. (1) Every person carrying on any business not registered under
the provisions of the Business Regulation Ordinance 1952, or
commencing to carry on any new business, or carrying on any business
to which this Ordinance is made to apply shall make application to the
Commissioner in the manner prescribed for the registration of that
business. (Amended, L.N. 88175 and 32 of1975, s.3)

(2) An application under subsection (1) shall be made within 1
month of the coming into operation of this Ordinance or of the
commencement of such new business or of the date on which this
Ordinance is made to apply to a business, as the case may be, whichever
is the later: (Amended, L.N. 88175; 32 of 1975, s. 3 and 56 of 1984, s. 4)





Provided that the Commissioner may extend such period if he sees
fit.

(3)(a) Subject to paragraph (b), every person carrying on
business at a branch of a business to which subsection (1)
applies shall notify the Commissioner in writing.

(b)Paragraph (a) shall, in the case of a branch of a business in
respect of which a valid business registration certificate had
been issued before the date* of the coming into operation of
the Business Registration (Amendment) Ordinance 1984, apply
only upon the first expiry of that valid business registration
certificate after that date. (Re- 1984,s. 4. Amended, 12 of 1985,
s. 29(1))

(4) Notification under subsection (3) shall be made within 1 month
of the commencement of business at a branch or the date on which
subsection (3) begins to apply to such branch whichever is the later:

Provided that the Commissioner may extend such period if he
thinks fit. (Added, 56 of 1984, s. 4)

6. (1) Upon application being made under section 5(1) the
Commissioner shall register each business in the manner prescribed.

(IA) Upon notice being given under section 5(3) the Commissioner
shall register each branch in the manner prescribed. (Added, 56 of 1984,
s. 5)

(2) Businesses registered under the Business Regulation
Ordinance 1952 shall for the purposes of this Ordinance be deemed to
have been registered under this section.

(3) Upon payment of the prescribed business registration fee and
levy under section 7 or under an order of a magistrate under section 15
or upon the granting of an exemption under section 9 the Commissioner
shall issue a business registration certificate in respect of each business.

(3A) Upon payment of the prescribed branch registration fee and
the levy under section 7 or under an order of a magistrate made under
section 15 the Commissioner shall issue a branch registration certificate
in respect of the branch. (Added, 56 of 1984, s. 5)

(4) The Commissioner shall not be required to make any entry in his
register or to issue any business registration certificate in respect of any
business which is unlawful.

(5) A business registration certificate and a branch registration
certificate shall be valid until the expiry date endorsed thereon, and no
such certificate shall be valid unless it bears an endorsement to the
effect that

(a)the prescribed business registration fee or the prescribed
branch registration fee, as the case may be, and the levy

have been paid; or(Replaced, 56 of 1984, s. 5)





(b)in the case of a business registration certificate, no fee is
payable. (Replaced, 56 of 1984, s. 5)
(6) The issue of a business registration certificate or a branch
registration certificate in respect of any business shall not be deemed
to imply that the requirements of any law in relation to such business
or to the persons carrying on the same or employed therein has been
complied with.
(Amended, 56 of 1984, s. 5)

7. (1) The Commissioner may by notice call upon any
person-
(a)carrying on business in respect of which he is not in
possession of a valid business registration certificate in
respect of such business to pay the fee prescribed in item 1
of the Schedule and the levy;
(b)carrying on business at a branch in respect of which he is
not in possession of a valid branch registration certificate
to pay the fee prescribed in item 5 of the Schedule and the
levy.
(2) Every person to whom a notice under subsection (1) is
addressed shall comply with that notice on or before the date
specified therein, and where no such notice is received within
1 month of the expiry of-
(a)a business registration certificate issued in respect of a
business;
(b)a branch registration certificate issued in respect of a
business carried on at a branch,
every person carrying on such business shall so notify the Commis-
sioner.
(Replaced, 56 of 1984, s. 6)

8. (1) Where there occurs any change in the particulars of
a business as set out in the form of application for registration
(whether such form was submitted under this Ordinance or under
the Business Regulation Ordinance 1952), any person carrying on
such business shall within 1 month of such change notify the
Commissioner in writing thereof.
(2) Where a business ceases to be carried on, any person who
was carrying on such business shall, within 1 month of the cessation,
notify the Commissioner in writing thereof.
(3) Where a business ceases and is thereafter recommenced
every person carrying on such business shall within 1 month of such
recommencement notify the Commissioner in writing thereof.
(4) To obtain full information the purposes of this Ordinance,
the Commissioner may give notice in writing to any person, appear-
ing to him to be a person able to furnish information, requiring
him-
(a)to supply such particulars as the Commissioner may deem
necessary; or





(b)to attend at a time and place to be named by the Commissioner
for the purpose of being examined respecting such
information.

(5) In this section references to a business include references to a
branch of that business. (Added, 56 of 1984, s. 7)

9. (1) Upon application being made to the Commissioner in the
manner prescribed, he shall exempt from the payment of the prescribed
business registration fee and levy any person carrying on a business
which is shown to his satisfaction- (Amended, 56 of 1984,s.8)

(a)in the case of any business except a new business or any
business whose profits are derived primarily from the sale of
services to have total sales not exceeding an average of the
sum specified in item 2 of the Schedule; or

(b)in the case of any business whose profits are derived primarily
from the sale of services except a new business, to have total
sales or receipts not exceeding an average of the sum specified
in item 3 of the Schedule; or

(e)in the case of a new business is unlikely to have total sales or
receipts, as the case may be, exceeding the averages referred
to in paragraphs (a) or (b) respectively.

The average in each case shall be based on the sales or receipts for the
period of 6 months immediately preceding the making of the application
or on such other information as the Commissioner may see fit to accept.

(2) An application under this section shall be made not later than

(a)1 month before the date of expiry of a current business
registration certificate; or

(b)in the case of a new business 1 month after application for the
registration of such business under section 5:

Provided that the Commissioner may extend such period if he sees
fit.

(3) Where an exemption is granted under subsection (1) the
Commissioner shall issue a business registration certificate endorsed to
that effect, and such exemption shall apply to the period of 12 months
immediately following the date of commencement endorsed thereon or to
such further period or periods not exceeding 3 years as the
Commissioner may direct.

(4) The liability to pay the prescribed business registration fee and
levy shall not be affected by the making of any application under
subsection (1) unless the Commissioner shall otherwise direct, and
where an exemption is granted after the prescribed business registration
fee and levy have been paid such fee and levy shall be

refunded.(Amended, 56 of 1984, s. 8)





(5) Where an exemption is not granted the Commissioner shall
so notify the person making the application therefor, and such
person may appeal in the manner provided by section 17 within a
period of 14 days from the date of such notification.

(6) This section shall not apply to any company which is
incorporated in Hong Kong under the Companies Ordinance or to
which Part X1 of the Companies Ordinance applies. (Added,
L.N. 95176 and 27 of 1976, s. 3)

10. (1) Where 2 or more businesses are carried on by the same
person or persons the following provisions shall have effect-

(a)an application to register any such businesses under sec-
tion 5 shall include all such businesses;

(b) [Deleted, 56 of 1984, s. 91

(c)no such business shall be entitled to exemption from
payment of fees under section 9.

(2) For the purposes of this section 2 or more businesses shall
be deemed to be carried on by the same persons only where all such
persons carrying on each of such businesses are identical and no
other person carries on any of them.

11. (1) Where any prescribed business registration fee or
prescribed branch registration fee, as the case may be, and levy have
not been paid within the time specified for payment under section 7
the Commissioner may by notice in writing to any person liable
therefor order that the sum specified in item 4 of the Schedule be
added to the fee and levy and recovered therewith.

(2) [Deleted, L.N. 64174 and 30 of 1974, s. 21

(3) The Commissioner may in his absolute discretion-

(a)extend the time specified for the payment of any fee or
levy; and

(b)remit any sum that he has ordered to be added to any fee or
levy under subsection (1). (Amended, L.N. 64174 and 30
of 1974, s. 2)
(Amended, 56 of 1984, s. 10)

12. (1) A valid business registration certificate shall be dis-
played at the place of business to which such certificate relates.

(2) A valid branch registration certificate shall be displayed at
the branch to which such certificate relates.
(Replaced, 56 of 1984, s. 11)

13. (1) The Commissioner may authorize in writing any
public officer to be an inspector.

(2) Any business registration inspector and any inspector
appointed under subsection (1) shall, for the purpose of ascertaining





whether the provisions of this Ordinance are being complied with, have
power at all reasonable times to enter any premises at which he had
reason to believe any business is being carried on and there to make
such examination and inquiry as may be necessary for such purpose.

14. (1) The Governor in Council may by regulation provide for

(a)the manner in which application for registration of a business
and its branches shall be made;

(b)the manner in which application for exemption from the
payment of fees and levy shall be made;

(c) the information to be furnished to the Commissioner;

(d) the form of and the particulars to be entered in the register;

(e)the forms of business registration certificates and branch
registration certificates;

the issue of duplicate business registration certificates and
duplicate branch registration certificates and the fees therefor;
(Replaced, 56 of 1984, s. 12)

(g)the exemption of any person or category of persons or
business either wholly or in part from the provisions of this
Ordinance;

(h) fees for certification and issue of documents;

(i)generally for the carrying into effect of the provisions of this
Ordinance in relation to any matter, whether similar or not to
those in this subsection mentioned. (Amended, 56 of 1984, s.
12)

(2) Any regulation made under this Ordinance may provide that a
contravention thereof shall be an offence and may provide penalties for
such offences not exceeding a fine of $1,000 and imprisonment for 6
months.

15. (1) Any person who-

(a)acts under this Ordinance without taking an oath of secrecy as
required by section 4(2);

(b)acts contrary to the provisions of section 4(1) or to an oath
taken under subsection (2) thereof,

(c) fails to make any application required under section 5;

(d)fails to pay any fee or levy required under section 7, and any
sum added thereto under section 11; (Amended, 56 of 1984, s.
13)

(e)fails to notify the Commissioner of the non-receipt of a notice
by the Commissioner under section 7(2);





fails to furnish any information required under section 8 or to
comply with any notice or requirement of the Commissioner
under such section;

(g)fails to display a valid business registration certificate or a
valid branch registration certificate as required under section
12; (Amended, 56 of 1984, s. 13)

(h)commits forgery of any document provision for which is made
in this Ordinance;

(i)makes any statement or furnishes any information to the
Commissioner under the provisions of this Ordinance whether
such statement or information is verbal or in writing, which is
false in any material particular or by reason of the omission of
any material particular and which he either knows or has
reason to believe to be false; or

(j)resists or obstructs an inspector in the performance of his
duties under this Ordinance,

shall be guilty of an offence, and shall he liable to fine of $2,000 and to
imprisonment for 1 year.

(2)(a) Where any person is convicted of any of the acts or
omissions set out in subsection (1)(c), (d), (e), (h) or (i) the
magistrate shall, in addition to any penalty that may be
imposed, make an order that such person shall pay to the
Commissioner the fees and levy and any sums added thereto
by the Commissioner, which would have been payable by him
over the period of the preceding 6 years had the provisions of
this Ordinance been complied with and had he committed no
offence thereunder.

(b)In making an order for payment under paragraph (a) the
magistrate

(i) shall require that the amount payable in respect of the 2
years immediately preceding the date of conviction be paid
forthwith to the Commissioner; and

(ii) may allow time for the payment of the remainder of the
amount specified in the order in accordance with the
provisions of section 41 of the Magistrates Ordinance; and

(iii) may impose a period of imprisonment for nonpayment
of the amount specified in the order calculated in accordance
with the provisions of section 68 of the Magistrates
Ordinance.

(e)For the purposes of this subsection, the Commissioner shall
be deemed to have

(i) called upon the person making application to pay the
prescribed business registration fee or prescribed branch
registration fee, as the case may be, and levy in accordance
with section 7(1); and





(ii) imposed the sum to be added to the prescribed business
registration fee or prescribed branch registration fee, as the
case may be, and levy for the non-payment thereof in
accordance with section 11. (Amended, L.N. 64174; 30 of
1974, s. 3 and 56 of 1984, s. 13)

(3) No prosecution under this section shall be commenced save
within 6 years from the date of the commission of the offence.

(4) For the purposes of subsection (1), 'forgery' has the meaning
attributed to it by section 69 of the Crimes Ordinance, the whole of
which section shall apply for such purposes.

16. The provisions of this Ordinance shall not apply to-

(a)any charitable, ecclesiastical, or educational institution of a
public character where

(i) any profits derived from any trade or business of such
institution are applied solely for its charitable, ecclesiastical or
educational purposes and not expended substantially outside
Hong Kong; and (Amended, 56 of 1984, s. 14)

(ii) either such trade or business is exercised in the course of
the actual carrying out of the expressed object of such
institution, or the work in connexion with such trade or
business is mainly carried out by persons for whose benefit
such institution is established;

(b) [Deleted, L.N. 88175 and 32 of 1975, s. 41

(c) the business of-

(i) agriculture including market gardening;

(ii) breeding or rearing livestock including dairy fanning,
poultry including the production of eggs, bees including the
production of honey, or fish including crustaceans and
oysters;

(iii) fishing:

Provided that this paragraph shall not apply to any
company which is incorporated in Hong Kong under the
Companies Ordinance or to which Part X1 of the Companies
Ordinance applies. (Added, L.N. 95176 and 27 of 1976, s. 4)

(d)such other businesses as the Governor in Council may from
time to time exempt by regulation made under section 14.

17. (1) Any person wishing to appeal under section 3(4) or 9(5)
may, upon payment of the prescribed business registration fee or
prescribed branch registration fee, as the case may be, and levy, unless
already paid, appeal to the District Court, and where such appeal is
determined in his favour the prescribed business registration fee or
prescribed branch registration fee, as the case

may be, and levy shall be refunded.(Amended, 56 of 1984, s. 15)





(2) The Chief Justice may make rules providing for all matters
necessary for determining such appeals and in particular may so provide
for the manner in which such appeals shall be notified to the
Commissioner, the form in which such appeals shall be referred to the
Court, the evidence which shall be adduced before and considered by
the Court, and the sums which may be awarded by way of costs.

(3) The determination of the Court shall be final.

18. The provisions of the Schedule may be amended by the
Legislative Council by resolution.

19. (1) Any person may on payment of the prescribed certification
fee require the Commissioner to certify a copy or extract of any document
required to be kept by the Commissioner under this Ordinance or under
the Business Regulation Ordinance 1952, or of any valid business
registration certificate or valid branch registration certificate and issue
him therewith and the Commissioner shall certify and issue accordingly.
(Amended, 56 of 1984, s. 16)

(2) A copy or extract of any such document certified by the
Commissioner to be a true copy or extract thereof shall be, in all legal
proceedings civil or criminal, prima facie evidence as to the facts stated
therein. Any such copy or extract purporting to be certified by the
Commissioner shall be deemed, until the contrary is proved, to be
certified by him.

20. Any notice to be served under this Ordinance may be served by
delivering a copy

(a) personally; or

(b)by registered post addressed to the last known address of the
business or residence of the person to be served. (Amended,
56 of 1984, s. 17)

21. The Commissioner shall, subject to any refund of levy to be
made under this Ordinance, pay all moneys received from the levy to the
Protection of Wages on Insolvency Fund.

(Replaced, 12 of 1985, s. 29 (1)

SCHEDULE [ss. 7,9, 11 & 18.]
Item Sum Section

1.........................Fee payable on registration of business, or issue
of further business registration certificate, where
application for registration is made or certificate
expires---
(a) before 1 April 1974 $25 7
(b) on or after 1 April 1974 and before 1 April
1975 ...................$50 7
(c) on or after 1 April 1975 and before 1 April

1979
............................................................. $150 7





Item sum Section

(d) on or after 1 April 1979 and before 1 April
1983 ..................$175 7
(e) on or after 1 April 1983 and before 1 April
1985 ..................$350 7
(f) on or after 1 April 1985 and before 1 April
1987 ..................$500 7
(g) on or after 1 April 1987 .............. $550 7



2.........................Average of total sales to exempt a business other
than a new business, or a business whose profits
derive primarily from the sale of services $1,500 9(1)(a)
........................per month
3.........................Average of total sales or receipts to exempt busi-
ness whose profits derive primarily from the sale
or services ............$450 9(1)(b)
........................per month
4.........................Penalty to be added for non-payment-
(a) of a prescribed branch registration fee and
levy ...................$15 11(1)
(b) of a prescribed business registration fee and
levy ...................$50 11(1)
5.........................Fee payable on registration of branch, or issue
of further branch registration certificate, where
application for registration is made or certificate
expires on or after the conuing into operation
of the Business Registration (Amendment)
Ordinance 1984 .........$15 7
6.........................Levy payable on registration of business or
branch, issue of further business registra-
tion certificate or issue of further branch registra-
tion certificate .......$100 7

(Replaced, L.N. 64174 and 30 of 1974, s. 4. Amended, L.N. 88175; 32 of

1975, s. 5; L.N. 93/79; L.N. 118/79; L.N. 147/83; 56 of 1984, s. 19; L.N.
66/85 and 25 of 1987, s. 2)
Originally 6 of 1959. L.N. 64/74. 30 of 1974. L.N. 88/75.32 of 1975. L.N. 95/76. 27 of 1976. L.N. 93/79. L.N. 118/79. L.N. 147/83. 56 of 1984. L.N. 66/85. 12 of 1985. 25 of 1987. Short title. Interpretation. (Cap. 112.) Schedule. (Cap. 32.) Schedule. (Cap. 380.) (14 of 1952.) (Cap. 32.) Persons answerable for doing all acts, etc. required to be done. (Cap. 112.) Official secrecy. (Cap. 112.) Application for registration. (14 of 1952.) (56 of 1984.) [*1.10.84.] Registration of business and issue of business registration certificate. (14 of 1952.) Payment of fees. Schedule. Information to be furnished. (14 of 1952.) Exemption from payments of fees for small businesses. Schedule. Schedule. (Cap. 32) Businesses carried on by same persons. Penalty for non-payment of fees. Schedule. Display of certificates. Inspection. Regulations. Offences. (Cap. 227.) (Cap. 200.) Exemptions. (Cap. 32.) Appeals. Amendment of Schedule by Legislative Council Resolution. Certification and issue of documents. (14 of 1952.) Service of notices. Payment of levy.

Originally 6 of 1959. L.N. 64/74. 30 of 1974. L.N. 88/75.32 of 1975. L.N. 95/76. 27 of 1976. L.N. 93/79. L.N. 118/79. L.N. 147/83. 56 of 1984. L.N. 66/85. 12 of 1985. 25 of 1987. Short title. Interpretation. (Cap. 112.) Schedule. (Cap. 32.) Schedule. (Cap. 380.) (14 of 1952.) (Cap. 32.) Persons answerable for doing all acts, etc. required to be done. (Cap. 112.) Official secrecy. (Cap. 112.) Application for registration. (14 of 1952.) (56 of 1984.) [*1.10.84.] Registration of business and issue of business registration certificate. (14 of 1952.) Payment of fees. Schedule. Information to be furnished. (14 of 1952.) Exemption from payments of fees for small businesses. Schedule. Schedule. (Cap. 32) Businesses carried on by same persons. Penalty for non-payment of fees. Schedule. Display of certificates. Inspection. Regulations. Offences. (Cap. 227.) (Cap. 200.) Exemptions. (Cap. 32.) Appeals. Amendment of Schedule by Legislative Council Resolution. Certification and issue of documents. (14 of 1952.) Service of notices. Payment of levy.

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