10+ Must-Know Common Questions About BR Business Registration Certificate
The Business Registration Certificate is valid for 1 year. In the course of business, you may encounter problems such as changing your name, changing the nature of your business, changing your address, or under what circumstances you will be exempted from paying the registration fee, etc. This article will summarise the Frequently Asked Questions (FAQs) about the Business Registration Certificate for you.
- 所有在港以圖利為目的的業務均須申請商業登記證，開業後 1 個月內完成。
- 豁免繳費≠豁免申請，符合條件的無限公司仍須先申請 BR 再申請豁免。
- 業務資料（地址、名稱、性質）有變，須在 1 個月內書面通知商業登記署。
- 結業後須辦理取消登記；有限公司須持有有效 BR 直至正式解散。
如果不依時提交商業登記證申請會有什麼後果？
According toInland Revenue DepartmentFailure to submit an application for a Business Registration Certificate in a timely manner will render the offender liable to a fine of $5,000 and imprisonment for one year.
Any person who registers a business more than 12 months after the commencement of the business shall pay.
(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.
Is there any exemption from registration?
All business activities for profit, in whatever form, are required to apply for a business registration certificate in a timely manner, although there are exceptions:
Charitable organisations (charitable organisations charged to profits tax on profits derived from a trade or business do not qualify for exemption from business registration);
Agricultural, horticultural or fishing operations (this exemption does not apply to companies incorporated or required to be registered under the Companies Ordinance);
擦皮鞋的生意；以及根據《小販規例》須要領取牌照的各種小販生意（在建築物內經營者除外）。
The business registration of the above businesses is exempted from the application for a Business Registration Certificate if they meet the eligibility criteria.
What are the conditions for exemption of business registration fee and levy?
The average monthly business turnover of a business providing services for profit does not exceed $10,000;
The average monthly business turnover of the other businesses does not exceed $30,000;
In person or in writing by post「IRBR61C」The Government will apply for exemption of the business registration fee and levy by means of GovHK or through GovHK:
申請資料需要提供，提交申請前 6 個月的每月平均款額，豁免只在提出申請時才會批給，並有效至「註明批給豁免的商業登記證」有效期屆滿止，為期 1 年。
其後每年必須根據當時所生效的豁免條件及申請程序重新提出豁免申請。
網上生意如IG Shop需要申請商業登記證嗎?
This question is often asked: Can a small business with a monthly business turnover of less than $30,000 be exempted from this requirement?Application for Business Registration CertificateWhat?
All profit-oriented business activities, regardless of their form, are required to apply for business registration certificates in a timely manner. The Inland Revenue Department (IRD) has also made it clear that online businesses are also required to comply with the business registration requirements, and that small-scale business operators eligible to apply for exemption from the payment of business registration fees and levies may apply for such exemption, but they are still required to apply for business registration.
That is to say, the exemption of business registration fee is based on the application for a valid Business Registration Certificate before applying for the exemption, and it is not the case that traders such as online shops/ig shops consider that their turnover can be exempted from the business registration fee and levy, which is tantamount to not needing to apply for a Business Registration Certificate.
Business Registration Certificate Renewal and Replacement
For registered businesses, the Business Registration Office will issue a Business Registration Demand Note around the middle of the month one month before the month in which the Business Registration Renewal Certificate is to take effect. Upon payment of the Demand Note, the Business Registration Certificate will become a valid Business Registration Certificate.
If a Business Registration Demand Note is not received or is lost after the expiry of the Business Registration Certificate and Branch Registration Certificate, the Business Registration Certificate may be exchanged in person or by post.
What should I do if I need to change my address for business registration?
If there is a change of business address, you are required to register the change of address in writing or online within one month after the change of address.
Notify the Business Registration Office in writing and choose to complete the form.IRC 3111AOr you can write your own notification letter with your business registration number and business name,Old and New Business AddressesBoth of them will need to provide proof of the new address, such as the tenancy agreement.
What should I do if I change my business name in the Business Registration?
如業務名稱已經更需要於更改後的 1 個月內，選擇填寫表格IRC 3110A或自行撰寫通知書，以書面通知商業登記署，清楚書明你的商業登記號碼、新舊業務名稱、業務地址及更改日期等。
What should I do if I change the nature of my business in the business register?
If the business name has been changed, you need to fill in the form within 1 month after the change.IRBR 193Or you can write your own notice to the Business Registration Office, stating clearly your business registration number and address,Date and details of change of nature of businessetc.
What should I do if I want to cancel my business registration?
Any person who ceases to carry on business or cancels his/her business registration is required to notify the Business Registration Office in writing within 1 month from the date of cessation of business, either by completing Form IRC3113 or by writing your own notification letter, stating clearly in your letter your business registration number/branch registration number, name, address, date of cessation of business, correspondence address after cessation of business, and contact telephone number.
It should also be noted that any company incorporated in Hong Kong under the Companies Ordinance (Cap. 622), whether or not it is in operation, is required to apply for a Business Registration Certificate (BRC) on an annual basis until it is dissolved or deregistered under the Companies Ordinance.
Do I still need to pay the business registration fee after cancelling my business registration certificate?
The payment of business registration fee is calculated on an annual basis, so even if the business closes in the middle of the year, the business registration fee for that year is still payable.
更改合夥人需要辦什麼手續？
任何合夥人加入或退出，須在 1 個月內填寫 IRBR64 表格通知商業登記署， 附上新合夥人的身份證或護照副本，並由新舊合夥人共同簽署。 注意：獨資加入合夥人後公司形態改變，BR 號碼亦會更改。
更換東主後，可以保留原有 BR 號碼嗎？
可以，使用「先加後退」方式：同時遞交兩份 IRBR64， 填寫前後兩個日期——先新增新東主，再退出舊東主，即可保留原有 BR 號碼。
逾期未繳商業登記費，欠款如何處理？
稅務局會視逾期欠款為欠稅，並追討欠款及罰款。 長期拖欠可能導致法律訴訟，影響業務及個人信用記錄，建議一旦發現逾期立即補繳。
遺失商業登記證怎麼辦？
可親臨商業登記署或郵寄申請補領，或登入稅務易（eTAX） 查閱電子記錄並重新打印。補領紙本 BR 需繳付補領費用。
Conclusion
Whether you choose to set up a company or run a business through an online shop, you must apply for a business registration certificate. Having a business registration certificate gives you peace of mind when operating your business. If you have more questions about applying for a business registration or setting up a company, you can contact Lonfon's business consultants to help you solve your problems. Lonfon provides one-stop services for setting up a company so that you can easily solve the problem of your company's business.
如對商業登記有任何疑問，歡迎聯絡朗峰商業顧問。立即預約免費咨詢。
Extended Reading
What is the nature of the business / CORP? How to fill it out and change it?
Canceling business registration: Complete guide to the closure process for unlimited companies