(CHAPTER 310)CONTENTS
(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]
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Item Sum Section
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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
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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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