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BUSINESS REGISTRATION ORDINANCE

BUSINESS REGISTRATION ORDINANCE (CHAPTER 310) CONTENTS Section 1. Short title 2. Interpretation 3. Persons answerable for doing all acts, etc. required to be done 4. Official secrecy 5. Application for registration 6. Registration of business and issue of business registration certificate 7. Payment of fees 8. Information to be furnished 9. Exemption from payments of fees for small businesses 10. Businesses carried on by same persons 11. Penalty for non-payment of fees 12. Display of certificates 13. Inspection 14. Regulations 15. Offences 16. Exemptions 17. Appeals 18. Amendment of Schedule by Legislative Council Resolution 19. Certification and issue of documents 20. Service of notices 21. Payment of levy Schedule To amend the law relating to the registration of businesses in Hong Kong.

(Amended 12 of 1985 s. 29 (1)) [6 February 1959] Whole Document 1. Short title This Ordinance may be cited as the Business Registration Ordinance.

2. Interpretation (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. 88 of 1975; 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. 88 of 1975; 32 of 1975 s. 2) "Commissioner" means the Commissioner of Inland Revenue appointed under the Inland Revenue Ordinance (Cap. 112); "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 (Cap. 32), its registered office; and (b) a company to which Part XI of the Companies Ordinance (Cap. 32) applies, the address of any person whose name has been delivered to the Registrar of Companies for registration under that Part; (Added L. N. 95 of 1976; 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 (Cap. 380); (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 (14 of 1952), or any duplicate business registration certificate, and which has not expired. (Amended 56 of 1984 s. 2) (1A) For the purposes of this Ordinance a company which is- (a) incorporated in Hong Kong under the Companies Ordinance (Cap. 32) or to which Part XI of the Companies Ordinance (Cap. 32) 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. 95 of 1976; 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. Persons answerable for doing all acts, etc. required to be done (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 (Cap. 112), 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 positng 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 Commissioner within such period of 1 month he may appeal in the manner provided by section 17 within a further period of 14 days immediately 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. Official secrecy (1) Except in the performance of his duties under the Inland Revenue Ordinance (Cap. 112) 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 (Cap. 112) 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 by 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. Application for registration (1) Every person carrying on any business not registered under the provisions of the Business Regulation Ordinance 1952 (14 of 1952), or commencing to carry on any 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. 88 of 1975; 32 of 1975 s. 3; 79 of 1992 s. 2) (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 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. 88 of 1975; 32 of 1975 s. 3; 56 of 1984 s. 4; 79 of 1992 s. 2) Provided that the Commissioner may extend such period if he sees fit.

(3) Every person carrying on business at a branch of a business to which subsection (1) applies shall, except where that branch has been registered under section 6 (1A) before its amendment by the Business Registration (Amendment) Ordinance 1992 (79 of 1992), make application to the Commissioner in the manner prescribed for the registration of that branch.

(Replaced 79 of 1992 s. 2) (4) An application under subsection (3) shall be made within 1 month of the commencement of business at the branch, or the coming into operation of the Business Registration (Amendment) Ordinance 1992 (79 of 1992), as the case may be, whichever is the later. (Replaced 79 of 1992 s. 2) (5) The Commissioner may extend the period referred to in subsection (4) if he thinks fit. (Added 79 of 1992 s. 2) 6. Registration of business and issue of business registration certificate (1) Upon application being made under section 5 (1) the Commissioner shall register each business in the manner prescribed.

(1A) Upon application being made under section 5 (3) the Commissioner shall register each branch in the manner prescribed. (Added 56 of 1984 s.

5. Amended 79 of 1992 s. 3) (2) Businesses registered under the Business Regulation Ordinance 1952 (14 of 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 register any business or branch of a business or to issue a business registration certificate or a branch registration certificate where application is made for registration- (a) of a business or a branch which is unlawful; (b) by a name which suggests that the business is incorporated with limited liability when it is not; or (c) by a name which suggests a connection with the Government or any public body when no such connection exists or has existed. (Replaced 79 of 1992 s. 3) (4A) Where the Commissioner has decided not to register a business for the reason specified in subsection (4) (b) or (c), he shall notify the applicant in writing of his decision and the reason for it, and the applicant shall within 1 month of such notification make a new application to the Commissioner for registration under a different name. (Added 79 of 1992 s. 3) (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 have been complied with. (Amended 79 of 1992 s. 3) (Amended 56 of 1984 s. 5) 7. Payment of fees (1) The Commissioner may by notice call upon any person- (a) carrying on business- (i) in respect of which he is not in possession of a valid business registration certificate; or (ii) which he intends to continue carrying on after the expiry of a valid business registration certificate in respect of such business, to pay by a date specified in the notice the fee prescribed in item 1 of the Schedule and the levy; or (b) carrying on business at a branch- (i) in respect of which he is not in possession of a valid branch registration certificate; or (ii) at which he intends to continue carrying on such business after the expiry of a valid branch registration certificate in respect of such branch, to pay by a date specified in the notice the fee prescribed in item 5 of the Schedule and the levy, except that in the case of a notice under paragraph (a) (ii) or (b) (ii) the date so specified shall be a date not earlier than the day following the date of expiry of the valid business registration certificate or branch registration certificate.

(2) Where on the expiry of- (a) a business registration certificate issued in respect of a business; or (b) a branch registration certificate issued in respect of a business carried on at a branch, no notice under subsection (1) (a) (ii) or (b) (ii) has been received, every person carrying on such business shall so notify the Commissioner in writing within 1 month of such expiry.

(3) The Commissioner may by notice call upon any person who has carried on business, or carried on business at a branch, at any time during the 6 years immediately preceding the issue of the notice without being in possession of a valid business registration certificate or branch registration certificate (as the case may be) in respect of the business or branch, to pay by a date specified in the notice any fee or levy which would have been payable by him had the provisions of this Ordinance been complied with.

(4) Every person to whom a notice under subsection (1) or (3) is addressed shall comply with that notice on or before the date specified in the notice. (Replaced 79 of 1992 s. 4) 8. Information to be furnished (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 (14 of 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.

(2A) Where a person gives notice to the Commissioner in any return or other document submitted in accordance with the Inland Revenue Ordinance (Cap. 112) of any matter required to be notified under subsection (1) or (2), such notice shall be treated as notification by that person for the purposes of those subsections. (Added 79 of 1992 s. 5) (3) (Repealed 79 of 1992 s. 5) (4) To obtain full information for the purposes of this Ordinance, the Commissioner may give notice in writing to any person, appearing 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. Exemption from payments of fees for small businesses (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 (c) 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 paragraph (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 (Cap. 32) or to which Part XI of the Companies Ordinance (Cap. 32) applies. (Added L. N. 95 of 1976; 27 of 1976 s. 3) 10. Businesses carried on by same persons (1) Where 2 or more businesses are carried on by the same person or persons the following provisions shall have effect- (a) (Repealed 79 of 1992 s. 6) (b) (Repealed 56 of 1984 s. 9) (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. Penalty for non-payment of fees (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) (Repealed L. N. 64 of 1974; 30 of 1974 s. 2) (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. 64 of 1974; 30 of 1974 s. 2) (Amended 56 of 1984 s. 10) 12. Display of certificates (1) A valid business registration certificate shall be displayed 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. Inspection (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. Regulations (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; (f) 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. Offences (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 or 6; (Amended 79 of 1992 s. 7) (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); (f) 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 be liable to a fine of $ 5,000 and to imprisonment for 1 year. (Amended 79 of 1992 s. 7) (1A) Where a person is convicted of an offence under subsection (1) (c) or (f) the magistrate may, in addition to any penalty that may be imposed, order that the person shall within a time specified in the order do the act which he has failed to do, and a person who does not comply with such an order commits an offence and is liable to a fine of $ 5,000 and to imprisonment for 1 year. (Added 79 of 1992 s. 7) (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 (Cap. 227); and (iii) may impose a period of imprisonment for non-payment of the amount specified in the order calculated in accordance with the provisions of section 68 of the Magistrates Ordinance (Cap. 227).

(c) 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.

64 of 1974; 30 of 1974 s. 3; 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) In this section, "forgery" has the meaning assigned to that term by Part IX of the Crimes Ordinance (Cap. 200). (Replaced 49 of 1992 s. 5) 16. Exemptions 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) (Repealed L. N. 88 of 1975; 32 of 1975 s. 4) (c) the business of- (i) agriculture including market gardening; (ii) breeding or rearing livestock including dairy farming, 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 (Cap. 32) or to which Part XI of the Companies Ordinance (Cap. 32) applies. (Added L. N.

95 of 1976; 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. Appeals (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. Amendment of Schedule by Legislative Council Resolution The provisions of the Schedule may be amended by the Legislative Council by resolution.

19. Certification and issue of documents (1) The Commissioner shall, upon request by any person and on payment of the prescribed fee, certify and issue to that person as soon as practicable- (a) a copy of a valid business registration certificate or a valid branch registration certificate; (b) an extract of any information on the register. (Replaced 79 of 1992 s.

8) (1A) An extract of information for the purpose of subsection (1) (b) may be supplied in any or any combination of the following- (a) where the information is contained in a form submitted to the Commissioner under this Ordinance or the Business Regulation Ordinance 1952 (14 of 1952), by supplying a copy of the form; (b) where the information is contained in a microfilm image of a form referred to in paragraph (a), by supplying a copy of the microfilm image in printed form; or (c) where the information is recorded on a computer, by supplying such information in printed form, as the Commissioner sees fit, and where an extract of information is supplied under paragraph (c) the Commissioner's certificate for the purpose of subsection (1) shall state that the information supplied corresponds to information submitted to him under this Ordinance and shall state the section of the Ordinance pursuant to which the information was so submitted. (Added 79 of 1992 s. 8) (2) A copy of any certificate or extract of any information 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. (Amended 79 of 1992 s. 8) (3) In this section, "computer" means any device for storing, processing or retrieving information. (Added 79 of 1992 s. 8) 20. Service of notices 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. Payment of levy 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 (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 and before 1 April 1989 (Replaced 15 of 1989 s. 2) $ 550 7 (h) on or after 1 April 1989 and before 1 April 1990 (Replaced 27 of 1990 s. 2) $ 630 7 (i) on or after 1 April 1990 and before 1 March 1993 (Replaced L. N. 24 of 1993) $ 900 7 (j) on or after 1 March 1993 (Added L. N. 24 of 1993) $ 1,000 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 $ 5,000 per month 9(1)(a) 3. Average of total sales or receipts to exempt business whose profits derive primarily from the sale or services $ 1,500 per month 9(1)(b) 4. Penalty to be added for non-payment- (a) of a prescribed branch registration fee and levy $ 60 11(1) (b) of a prescribed business registration fee and levy $ 150 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 coming into operation of the Business Registration (Amendment) Ordinance 1984 (56 of 1984) $ 60 7 6. Levy payable on registration of business or branch, issue of further business registration certificate or issue of further branch registration certificate $ 250 7 (Replaced L. N. 64 of 1974; 30 of 1974 s. 4. Amended L. N. 88 of 1975; 32 of 1975 s. 5; L. N. 93 of 1979; L. N. 118 of 1979; L. N. 147 of 1983; 56 of 1984 s. 19; L. N. 66 of 1985; 25 of 1987 s. 2; 15 of 1989 s. 2; 27 of 1990 s. 2; 46 of 1991 s. 2; L. N. 24 of 1993) otice under subsection (1) (a) (ii) or (b) (ii) has been received, every person carrying on such business shall so notify the Commissioner in writing within 1 month of such expiry.

(3) The Commissioner may by notice call upon any person who has carried on business, or carried on business at a branch, at any time during the 6 years immediately preceding the issue of the notice without being in possession of a valid business registration certificate or branch registration certificate (as the case may be) in respect of the business or branch, to pay by a date specified in the notice any fee or levy which would have been payable by him had the provisions of this Ordinance been complied with.

(4) Every person to whom a notice under subsection (1) or (3) is addressed shall comply with that notice on or before the date specified in the notice. (Replaced 79 of 1992 s. 4) 8. Information to be furnished (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 (14 of 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.

(2A) Where a person gives notice to the Commissioner in any return or other document submitted in accordance with the Inland Revenue Ordinance (Cap. 112) of any matter required to be notified under subsection (1) or (2), such notice shall be treated as notification by that person for the purposes of those subsections. (Added 79 of 1992 s. 5) (3) (Repealed 79 of 1992 s. 5) (4) To obtain full information for the purposes of this Ordinance, the Commissioner may give notice in writing to any person, appearing 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. Exemption from payments of fees for small businesses (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 (c) 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 paragraph (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 (Cap. 32) or to which Part XI of the Companies Ordinance (Cap. 32) applies. (Added L. N. 95 of 1976; 27 of 1976 s. 3) 10. Businesses carried on by same persons (1) Where 2 or more businesses are carried on by the same person or persons the following provisions shall have effect- (a) (Repealed 79 of 1992 s. 6) (b) (Repealed 56 of 1984 s. 9) (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. Penalty for non-payment of fees (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) (Repealed L. N. 64 of 1974; 30 of 1974 s. 2) (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. 64 of 1974; 30 of 1974 s. 2) (Amended 56 of 1984 s. 10) 12. Display of certificates (1) A valid business registration certificate shall be displayed 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. Inspection (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. Regulations (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; (f) 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. Offences (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 or 6; (Amended 79 of 1992 s. 7) (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); (f) 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 be liable to a fine of $ 5,000 and to imprisonment for 1 year. (Amended 79 of 1992 s. 7) (1A) Where a person is convicted of an offence under subsection (1) (c) or (f) the magistrate may, in addition to any penalty that may be imposed, order that the person shall within a time specified in the order do the act which he has failed to do, and a person who does not comply with such an order commits an offence and is liable to a fine of $ 5,000 and to imprisonment for 1 year. (Added 79 of 1992 s. 7) (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 (Cap. 227); and (iii) may impose a period of imprisonment for non-payment of the amount specified in the order calculated in accordance with the provisions of section 68 of the Magistrates Ordinance (Cap. 227).

(c) 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.

64 of 1974; 30 of 1974 s. 3; 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) In this section, "forgery" has the meaning assigned to that term by Part IX of the Crimes Ordinance (Cap. 200). (Replaced 49 of 1992 s. 5) 16. Exemptions 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) (Repealed L. N. 88 of 1975; 32 of 1975 s. 4) (c) the business of- (i) agriculture including market gardening; (ii) breeding or rearing livestock including dairy farming, 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 (Cap. 32) or to which Part XI of the Companies Ordinance (Cap. 32) applies. (Added L. N.

95 of 1976; 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. Appeals (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. Amendment of Schedule by Legislative Council Resolution The provisions of the Schedule may be amended by the Legislative Council by resolution.

19. Certification and issue of documents (1) The Commissioner shall, upon request by any person and on payment of the prescribed fee, certify and issue to that person as soon as practicable- (a) a copy of a valid business registration certificate or a valid branch registration certificate; (b) an extract of any information on the register. (Replaced 79 of 1992 s.

8) (1A) An extract of information for the purpose of subsection (1) (b) may be supplied in any or any combination of the following- (a) where the information is contained in a form submitted to the Commissioner under this Ordinance or the Business Regulation Ordinance 1952 (14 of 1952), by supplying a copy of the form; (b) where the information is contained in a microfilm image of a form referred to in paragraph (a), by supplying a copy of the microfilm image in printed form; or (c) where the information is recorded on a computer, by supplying such information in printed form, as the Commissioner sees fit, and where an extract of information is supplied under paragraph (c) the Commissioner's certificate for the purpose of subsection (1) shall state that the information supplied corresponds to information submitted to him under this Ordinance and shall state the section of the Ordinance pursuant to which the information was so submitted. (Added 79 of 1992 s. 8) (2) A copy of any certificate or extract of any information 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. (Amended 79 of 1992 s. 8) (3) In this section, "computer" means any device for storing, processing or retrieving information. (Added 79 of 1992 s. 8) 20. Service of notices 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. Payment of levy 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 (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 and before 1 April 1989 (Replaced 15 of 1989 s. 2) $ 550 7 (h) on or after 1 April 1989 and before 1 April 1990 (Replaced 27 of 1990 s. 2) $ 630 7 (i) on or after 1 April 1990 and before 1 March 1993 (Replaced L. N. 24 of 1993) $ 900 7 (j) on or after 1 March 1993 (Added L. N. 24 of 1993) $ 1,000 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 $ 5,000 per month 9(1)(a) 3. Average of total sales or receipts to exempt business whose profits derive primarily from the sale or services $ 1,500 per month 9(1)(b) 4. Penalty to be added for non-payment- (a) of a prescribed branch registration fee and levy $ 60 11(1) (b) of a prescribed business registration fee and levy $ 150 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 coming into operation of the Business Registration (Amendment) Ordinance 1984 (56 of 1984) $ 60 7 6. Levy payable on registration of business or branch, issue of further business registration certificate or issue of further branch registration certificate $ 250 7 (Replaced L. N. 64 of 1974; 30 of 1974 s. 4. Amended L. N. 88 of 1975; 32 of 1975 s. 5; L. N. 93 of 1979; L. N. 118 of 1979; L. N. 147 of 1983; 56 of 1984 s. 19; L. N. 66 of 1985; 25 of 1987 s. 2; 15 of 1989 s. 2; 27 of 1990 s. 2; 46 of 1991 s. 2; L. N. 24 of 1993)


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