5-minute Business Registration Certificate Application Lazybones Pack, essential documents, online application tutorials, change of address FAQs
All business operators in Hong Kong need to apply for a Business Registration Certificate (BRC) and the application process is actually not complicated. This article will introduce the application process of the BRC, including the application method, types of applications, required forms and fees.
What is a Business Registration Certificate (BR)?
Business Registration (BR), under the Business Registration Ordinance of Hong Kong, requires a person who carries on business in Hong Kong to, upon commencement of businessOne monthIn addition, the Inland Revenue Department (IRD) has made it clear that all business activities for profit, in whatever form, are required to apply for business registration in a timely manner. In addition, the Inland Revenue Department (IRD) has made it clear that all profit-oriented business activities, regardless of their form, are required to apply for business registration certificates in a timely manner.
BR and CR respectively
What is the difference between BR and CR? Often, people are confused about the usage of the two documents and are not sure which one they should apply for.
The Certificate of Incorporation (CI) is handled exclusively by the Companies Registry. After the formation of a limited company, the company will have its own legal entity and will have its own financial and legal liabilities.
A Business Registration Certificate BR can be held by an individual or a company, whereas a Company Registration Number CR can only be held by a company and can be regarded as the same as a certificate of birth.If a company needs to operate legally, it must apply for a Business Registration Certificate.
What kind of business requires a Business Registration Certificate?
The application for a Business Registration Certificate is not dependent on the size of the company, but rather on the business to be recognised according to the Inland Revenue Department's (IRD) instructions:
To engage in any form of business, commerce, craft, profession, occupation or other activity, whether conducted physically or through the Internet, for profit;
A club that provides facilities, services and exclusive use of premises for social or recreational activities for its members;
All companies incorporated in Hong Kong with limited liability under the Companies Ordinance or companies not incorporated in Hong Kong but having a place of business in Hong Kong, irrespective of whether they actually carry on business in Hong Kong;
all non-Hong Kong incorporated limited companies which have a representative office or liaison office in Hong Kong, or which lease their properties in Hong Kong, whether or not they have established a place of business in Hong Kong; and
All limited partnerships registered in Hong Kong under the LLPs Ordinance, irrespective of whether they actually carry on business in Hong Kong.
In other words, the need to apply for a Business Registration Certificate (BR) is not determined by the existence of a physical shop or the size of the business, but is a necessary registration procedure for a company or an individual who needs to carry out a profit-making project, and the existence of a BR can prove that you are operating legally.
Types of Business Registration Certificates
The Hong Kong Business Registration Certificate BR is divided into two types, namely the Business Registration Certificate and the Branch Business Registration Certificate, both of which have a validity period of 1 year or 3 years, depending on who the registration certificate is valid for.
Hong Kong companies are required to display a valid Business Registration Certificate at every place of business or office.If you have more than one place of business, you need to register each place as a branch and apply for a branch business registration certificate.
Business Registration Certificate Application Process
The Business Registration Ordinance (Cap. 310) stipulates that a sole proprietor or a partnership must apply for business registration within one month from the commencement of the operation of the business, and an application for business registration cannot be made if the business has not yet commenced operation. ClickBusiness Registration CertificateUnderstand its definition and role.
There are two ways to apply for a Business Registration Certificate, one is by electronic means and the other is in writing by post or in person. The application process and the way of issuing the Business Registration Certificate differ between the different ways, you can refer to the following ways to find the most suitable way for you to apply for a Business Registration Certificate.
Online Business Registration Certificate Application Process
To apply for a Business Registration Certificate electronically, you need to apply online at GovHK.Enter a digital certificate or use Smart Card + Account Verification for identity verification and digital signature.The online application is only applicable to sole proprietorships, partnerships (except LLPs) and branches. Also note that the online application is only applicable to sole proprietorship, partnership (except limited partnership funds) and branch registration.
After submitting the application and paying the fee, you can download the Electronic Record of Business Registration Certificate through GovHK within 2 working days and print out the Business Registration Certificate by yourself, the whole process can be processed online.
Written Application for Business Registration Certificate
Apply in writing:
1. Select the type of application
Before applying, you need to sort out the types of application and information required. The types of application are sole proprietorship, corporation, partnership, limited partnership, other unincorporated body and branch business, and different information and application forms are required for different types of applications, so you need to be clear about the type of business registration certificate you need to apply for.
2. Application Form
Business Registration Certificate Application FormForm IRBR194GetBusiness Registration Certificate Application Formand emailtaxbro@ird.gov.hkThe following is a sample of each application form, but it cannot be used for application purposes.
3. Submission of Application and Collection of Business Registration Certificate
Submit your application in person
The Business Registration Office (BRO) at 2/F, Kai Tak Tax Centre can be booked online in advance for BRO counter service. Visit the Business Registration Service Counter at the Business Registration Office in person and collect the paper Business Registration Certificate about half an hour after submitting your application.
Postal address is P.O. Box 29015, Post Office, Co-ordinate Road, Kowloon, Hong Kong. Paper copy of the Business Registration Certificate will be collected by post within 2 working days upon receipt of the application form.
Documents Required for Business Registration Application
Depending on the type of Business Registration Certificate, different identification documents are required. For online application, you need to prepare additional digital certificates or smart identity authentication data.
Sole Proprietor Collection Form 1(a)Partner Forms 1(c) needPhotocopies of the Hong Kong Identity Cards of the proprietor and the partnersIf the applicant is not a Hong Kong resident, a photocopy of his/her passport or resident identity card issued by the relevant government agency should be submitted.
Business Registration Certificate Application Fee
There are two types of Business Registration Certificates, one with a one-year validity period and the other with a three-year validity period. Except for local companies formed through the one-stop company registration and business registration services, their commencement dates may vary depending on the circumstances of the application for registration. For local companies incorporated in Hong Kong, the commencement date is normally the date of successful application for registration.
Schedule of Business Registration Fees and Levy for 2024/25
For non-Hong Kong companies commencing business in Hong Kong, the commencement date is based on the date of commencement of their business. Below is the fee table. The fee is payable according to the commencement date and the total amount of levy includes both the registration fee and the levy portion.
Payment of Business Registration Fee
There are four ways to pay the Business Registration Certificate
1. Online application can be paid directly by electronic means.
2. Payment of business registration bill at the convenience store upon receipt of the bill
3. By post, by crossed cheque to the Inland Revenue Department, P.O. Boxes 28282, 29015 and 28827, Post Office, Co-ordination Road, Kowloon, Hong Kong.
4. Pay in person at the counter at the Business Registration Office.
Business Registration Certificate Renewal
Renewal of Business Registration Certificate is valid for one year and three years. A renewal demand note will be sent to the company's registered address within one month before the expiry date of the registration certificate. Upon payment of the demand note, the Business Registration Certificate will be valid and there is no need to obtain a new certificate.
If you do not receive the notice after the expiry date or if you have lost your Business Registration Certificate, you will need to replace it in person at the Business Registration Office or by post.
Frequently Asked Questions
How do I qualify for a Business Registration Certificate fee waiver?
Eligibility for Business Registration Certificate fee waiver is only applicable toUnlimitedIf you meet one of the following criteria, you can fill in the form one month before the expiry date of the Business Registration Certificate.irbr61c formApply for a waiver of the Business Registration Certificate fee:
Provide services for profit, with an average turnover of less than $10,000 per month for an average of 6 months;
For other types, the average monthly turnover for an average of 6 months is not more than $30,000.
However, if the proprietor or partner is running another limited or unlimited company, he/she is not eligible to apply.
What are the consequences of not paying the Business Registration Certificate fee on time?
Failure to submit the Business Registration Certificate when it is due is not equivalent to non-renewal. Under the current legislation, failure to submit the Business Registration Certificate on time is punishable by a fine of $5,000 and imprisonment for one year;
For business registrations made more than 12 months after the commencement of business, a fee of. (a) business registration fee and levy for the year; and (b) under section 7(3) of the Business Registration Ordinance in respect of business registration fees and levies for previous years.
So please remember to pay the Business Registration Certificate fee on time.
How can I change my business address, business name and nature of business?
Changes in business address, business name and nature of business need to be notified in writing to the Business Registration Office within one month of the change.
Depending on the content of the change, you will need to fill in the corresponding application form:
How can I change my partner or withdraw from the partnership?
Changing partners requires a more involved process:
Under the Business Registration Certificate Ordinance, the admission or withdrawal of any partner must be completed within one month after the change of partner.Form IRBR 64Notify the Business Registration Office. The form will require a copy of the new partner's identity card or passport and will need to be co-signed by both the old and new partners.
However, it is important to note that since the addition of a sole proprietor becomes a partnership, and the withdrawal of a two-person partnership becomes a sole proprietorship, the change in corporate form will require a change in the Business Registration Certificate and its number.
How to retain the original Business Registration Certificate number when changing owners or partners?
If you need to retain your original Business Registration Certificate (BRC) number, you may submit two copies at the same time by using the "first-in, first-out" method.Form IRBR 64If you write two dates on the application form, you can retain your original Business Registration Certificate number by adding the new applicant's old owner and then withdrawing from it.
Do IG Shop and Online Shop need to apply for business registration?
Any commercial activity for profit, regardless of the form of business, requires a business registration certificate, so non-physical shops such as IG Shops and online shops need to apply for business registration. If the income meets the conditions for exemption of business registration fee, you may also submit an application for exemption of the fee.
Does Freelancer need to apply for business registration?
A business registration certificate is required for any commercial activity for profit, regardless of the form of business, and any commercial activity for profit, including Freelancer, applies for business registration. If the income meets the conditions for exemption from the business registration fee, an application can also be submitted to apply for exemption from the fee.
Do I need to notify the Business Registration Office of the closure of my business?
If your business is closed, you will need to submit a written notice of closure, but if you have not applied for closure, you will still receive a Business Registration Certificate payment notice and will still be required to pay the registration fee.
Conclusion
Although the Business Registration Certificate process is not complicated, there are many things to be aware of. If you have any questions or assistance regarding the Business Registration Certificate, please feel free to contact our Business Advisory Services team!
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