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Applicable to business registered under the Business Registration Ordinance (Chapter 310, Laws of Hong Kong)


Every persion carrying on a business in Hong Kong should ensure compliance with the the requirements of the Business Registration Ordinance. Please note:


  1. Section 7(2) requires every person carrying on business to notify the Commissioner of the non-receipt of the demand notice in writing with one month of the expiry of the existing certificate.

  2. Section 8 specifies that where there occurs any change in the particulars of business as set out in the form of application for registration or where a business ceases to be carried on, any person carrying on such business or any person who was carrying on such business shall within one month of such change or of the cessation notify the Commissioner in writing thereof.

  3. Section 15(1) provides penalities for offences against the Ordinance consisting of a fine of HK$5,000 and imprisonment for 1 year.

  4. Section 21 provides for paying all monys received as levy to the Protection of Wages on Insolvency Fund.





適用於根據《商業登記條例》(香港法例第310章) 登記的業務




  1. 第7(2)條規定任何經營業務人士,倘在現有商業登記證期滿後未有收到繳款通知書,須於1個月內以書面通知稅務局局長。

  2. 第8條規定凡申請登記表格內所列業務有任何變更或凡某項業務經已結束,任何經營有關業務的人或任何在結束前經營該項業務的人須於該變更發生時或該項業務結束時起計1個月內,以書面通知局長。

  3. 第15(1)條規定對觸犯本條例者可施行的罰則,包括罰款HK$5,000及監禁1年。

  4. 第21條規定須將收取徵費所得的全部款項撥付破產久薪保障基金。




Source: Inland Revenue Department Business Registration Office


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