Business Registration Regulations
[13 February 1959]
(Format changes—E.R. 3 of 2024)
These regulations may be cited as the Business Registration Regulations.
In these regulations, unless the context otherwise requires—
branch registration certificate (分行登記證) means a certificate issued under section 6(3A) of the Ordinance; business registration certificate (商業登記證) means a certificate issued under section 6(3) of the Ordinance; (13 of 2010 s. 19) digital signature (數碼簽署) has the meaning given by section 2(1) of the Electronic Transactions Ordinance (Cap. 553). (13 of 2010 s. 19)A business registration application (other than a simultaneous business registration application) or a branch registration application must be made to the Commissioner— (13 of 2010 s. 20)
in the case of a business carried on by an individual in Form 1(a);
in the case of a business carried on by a body corporate in Form 1(b);
in the case of a business carried on by a partnership (other than a limited partnership fund) or other body of persons, in Form 1(c); (14 of 2020 s. 118)
in the case of a business carried on by a limited partnership fund, in Form 1(ca); and (14 of 2020 s. 118)
in the case of a branch in Form 1(d). (L.N. 378 of 1992; L.N. 52 of 1999; 13 of 2010 s. 20)
An application referred to in subregulation (1) must be accompanied by full payment of—
the prescribed business registration fee or prescribed branch registration fee, as the case may be; and
the levy. (13 of 2010 s. 20)
The particulars to be submitted, under section 5B(1)(b)(i) of the Ordinance, at the time a company registration application is made are as follows—
a Chinese name, an English name or both a Chinese name and an English name under which the business is carried on;
the description and nature of the business;
the date of the commencement of the business.
The particular to be submitted, under section 5BA(1)(b)(i) of the Ordinance, at the time an LPF registration application is made is—
if the general partner in the limited partnership fund is a natural person—the person’s residential address; or
if the general partner in the limited partnership fund is not a natural person—the address of the general partner’s registered office or principal place of business. (34 of 2021 s. 25)
The particulars to be submitted, under section 8(1A)(a) or (1D)(a) of the Ordinance, within 1 month of the date of commencement of a company’s business are as follows— (14 of 2025 s. 206)
a Chinese name, an English name or both a Chinese name and an English name under which the business is carried on;
the description and nature of the business;
the date of the commencement of the business.
The particulars to be submitted, under section 8(1C)(a) of the Ordinance, within 1 month beginning on the date of commencement of a limited partnership fund’s business are as follows—
the description and nature of the business;
the date of the commencement of the business. (34 of 2021 s. 25)
The particulars that the Registrar is required to transmit to the Commissioner under section 5C(5)(b) of the Ordinance are as follows—
in the case of a company incorporated under the Companies Ordinance (Cap. 622)— (28 of 2012 ss. 912 & 920)
the name of the company;
the address of the registered office of the company;
the date of the incorporation of the company; (16 of 2016 s. 44)
in the case of a re-domiciled company—
the name of the company;
the address of the registered office of the company;
the re-domiciliation date; (14 of 2025 s. 206)
in the case of an open-ended fund company—
the name of the company;
the address of the registered office of the company;
the date of the incorporation of the company or the re-domiciliation date (as defined by section 112ZJA(1) of the Securities and Futures Ordinance (Cap. 571)); (16 of 2016 s. 44; 33 of 2021 s. 37)
in the case of a non-Hong Kong company—
the name of the company;
the place of incorporation of the company;
the address of the principal place of business of the company in Hong Kong;
the date on which the company established its place of business in Hong Kong;
the name and capacity of the person who has signed the related non-Hong Kong company registration form;
the name and address in Hong Kong of the company’s authorized representative referred to in section 776(4)(c) of the Companies Ordinance (Cap. 622); (28 of 2012 ss. 912 & 920)
the date of the registration of the company under Part 16 of the Companies Ordinance (Cap. 622) (unless the Registrar has refused to register the company under that Part); and (28 of 2012 ss. 912 & 920; 34 of 2021 s. 25)
in the case of a limited partnership fund—
the name of the fund;
the address of the registered office of the fund;
the date of the registration of the fund under the Limited Partnership Fund Ordinance (Cap. 637);
the following particulars (if applicable) in respect of the general partner in the fund—
the name;
the number of the identity card (as defined by section 1A(1) of the Registration of Persons Ordinance (Cap. 177));
the number of the passport;
the business registration number. (34 of 2021 s. 25)
The particulars to be submitted under section 8(1F)(a) of the Ordinance are as follows—
the name in which the re-domiciled company is registered under the Companies Ordinance (Cap. 622);
the address of the registered office of the company; and
the re-domiciliation date.
On receipt of a business registration application or a branch registration application in a form provided for in regulation 3(1), the Commissioner must assign an identifying number to the application.
As soon as practicable after receipt by the Registrar of an incorporation submission, the Commissioner must assign an identifying number in relation to the submission, and that identifying number becomes the identifying number of the related simultaneous business registration application on the incorporation of the company concerned. (13 of 2010 s. 22; 28 of 2012 ss. 912 & 920)
If section 5B(1) and (2) of the Ordinance applies, as soon as practicable after receipt by the Registrar of a company registration application, the Commissioner must assign an identifying number to the related simultaneous business registration application. (13 of 2010 s. 22)
If section 5BA(1) and (2) of the Ordinance applies, as soon as practicable after receipt by the Registrar of an LPF registration application, the Commissioner must assign an identifying number to the related simultaneous business registration application. (34 of 2021 s. 26)
If section 5BB(1), (2) and (4) of the Ordinance applies, as soon as practicable after receipt by the Registrar of a re-domiciliation application, the Commissioner must assign an identifying number to the related simultaneous business registration application. (14 of 2025 s. 208)
The Commissioner must maintain a register which consists of—
the following information, as supplemented or replaced by information from time to time received by the Commissioner under section 6(4D) or 8 of the Ordinance—
information submitted in applications made to the Commissioner under section 5 of the Ordinance or section 4 of the Business Regulation Ordinance 1952 (14 of 1952);
information submitted in simultaneous business registration applications; and
the identifying numbers assigned under subregulation (1), (1A), (1B), (1C) or (1D). (13 of 2010 s. 22; 34 of 2021 s. 26; 14 of 2025 s. 208)
The register—
shall be kept in a form that allows the retrieval of all entries currently in it in relation to any business, to the exclusion of entries in relation to any other business; and
need not be kept in documentary form.
The Commissioner may remove from the register and destroy entries in respect of any business which has ceased to be carried on for a continuous period of 10 or more years immediately preceding the date of the removal.
The Commissioner may remove from the register all particulars (except the name and the identifying numbers assigned under subregulation (1), (1A), (1B), (1C) or (1D)) in respect of— (13 of 2010 s. 22; 34 of 2021 s. 26; 14 of 2025 s. 208)
any business which has been found untraceable by the Commissioner during the period of 10 years immediately preceding the date of the removal; or
any business which has not paid the prescribed business registration fee or prescribed branch registration fee or the levy as required under the Ordinance for a continuous period of 10 years immediately preceding the date of the removal. (L.N. 52 of 1999)
Where the Commissioner has removed any particulars under subregulation (4A)(a) or (b), he shall record the removal on the register in such manner as he sees fit. (L.N. 52 of 1999)
The particulars in respect of a business removed from the register under subregulation (4A)(a) may be reinstated on the register where the person carrying on the business provides to the Commissioner such information as to enable the Commissioner to trace the business and provided that all outstanding fees and levies relating to the business together with any penalties payable are paid. (L.N. 52 of 1999)
The particulars in respect of a business removed from the register under subregulation (4A)(b) may be reinstated on the register where all outstanding fees and levies relating to the business together with any penalties payable are paid. (L.N. 52 of 1999)
Where the Commissioner has reinstated any particulars under subregulation (4C) or (4D), he shall record the reinstatement on the register in such manner as he sees fit. (L.N. 52 of 1999)
The Commissioner may remove from the register any information in respect of any business where such information has been replaced by information received by the Commissioner under section 8 of the Ordinance, or has otherwise become obsolete, for a period of 10 years immediately preceding the date of the removal. (L.N. 52 of 1999)
Any information removed from the register under subregulation (4F) shall not be reinstated on the register. (L.N. 52 of 1999)
In this regulation references to a business include references to a branch of a business.
A business registration certificate and a branch registration certificate shall be in Form 2.
The Commissioner shall endorse on a business registration certificate and a branch registration certificate a date of commencement and a date of expiry for the business registration certificate or the branch registration certificate, as the case may be. (L.N. 52 of 1999)
The Commissioner may upon payment of the fee prescribed under regulation 7 issue a duplicate, which shall be in Form 2, of a business registration certificate or a branch registration certificate.
A duplicate under subregulation (2) may be issued in any manner the Commissioner thinks fit. (13 of 2010 s. 23)
Without limiting the powers of the Commissioner under subregulation (3), the Commissioner may issue a duplicate in the form of an electronic record. (13 of 2010 s. 23)
An application for exemption under section 9 of the Ordinance shall be in Form 3, and shall be forwarded to the Commissioner.
The fee for the issue of a certified copy or extract of documents under section 19 of the Ordinance shall be $27. (L.N. 64 of 1974; 30 of 1974 s. 5; 23 of 1980 s. 2; L.N. 1 of 1983)
The fee for the issue of a duplicate business registration certificate or a duplicate branch registration certificate under regulation 5 shall be $20. (L.N. 1 of 1983; 56 of 1984 s. 20; L.N. 284 of 1990; L.N. 297 of 1992; L.N. 64 of 1994; L.N. 56 of 1995)
The fee for the issue of an extract of information under section 19A of the Ordinance shall be $27. (3 of 1999 s. 18)
The following businesses are exempt from the provisions of the Ordinance— (L.N. 191 of 2019)
the business of bootblack;
business carried on by such hawkers as require licences for the carrying on of such businesses under the Hawker Regulation (Cap. 132 sub. leg. AI), other than businesses carried on inside the main structure of any building; (56 of 1984 s. 20; L.N. 386 of 1993; 13 of 1995 s. 2; 78 of 1999 s. 7; L.N. 191 of 2019)
a qualifying FiT business within the meaning of section 4 of the Exemption from Profits Tax (Feed-in Tariff Scheme) Order (Cap. 112 sub. leg. DJ). (L.N. 191 of 2019; E.R. 4 of 2020)
The Secretary may, for the purposes of the submission of a form under regulation 3 or 6 in the form of an electronic record, by notice published in the Gazette specify—
a system;
a template; and
requirements as to—
the manner of generating or sending the form in the form of an electronic record; and
how a password approved under subregulation (2) is to be included with, or a digital signature is to be affixed to, the form.
The Commissioner may, for the purposes of the submission of a form under regulation 3 or 6 in the form of an electronic record, approve any sequence or combination of letters, characters, numbers or symbols selected by a person as a password for that person.
A form under regulation 3 or 6 may be submitted to the Commissioner in the form of an electronic record that—
is submitted using a system, and in a manner, specified under subregulation (1); and
uses a template specified under subregulation (1) and made available by the Commissioner.
If a form under regulation 3 or 6 is submitted in the form of an electronic record, the requirement for a signature on the form is satisfied by a password of the person approved under subregulation (2) or a digital signature of the person.
The Forms referred to in these regulations shall be as set out below—
| B.R. No. | |||
| Form 1(a) | |||
| [reg. 3(1)] | |||
| Business Registration RegulationsApplication by an individual for registration of business carried on by him in Hong Kong | |||
| SECTION A. | ||||||
| 1. | Full name of applicant: | |||||
| (a) | In English | : | ||||
| (b) | In Chinese (if applicable) | : | ||||
| (c) | Aliases (if any) | : | ||||
| 2. | (a) | Identity card number | : | |||
| (b) | Passport number (if no identity card number) | : | ||||
| 3. | Residential address | : | ||||
| 4. | Business carried on: | |||||
| (a) | Name under which carried on: | |||||
| (i) | In English | : | ||||
| (ii) | In Chinese | : | ||||
| (b) | Address of place of business | : | ||||
| (c) | Description and nature of business | : | ||||
| (d) | Date commenced | : | ||||
| I wish/do not wish* to elect that the expiry date to be endorsed on all applicable business registration certificates (as defined in section 6 of the Business Registration Ordinance (Cap. 310)) to be issued at any time hereafter in respect of the above business shall be the date of the expiration of 3 years from the date of commencement endorsed thereon. | ||||||
| CERTIFICATE OF APPLICANT | ||||||
| I certify that the particulars set out in this application are true and that I have no partner(s) in the said business. | ||||||
| Date: | Signed: | |||||
| (proprietor) | ||||||
| * Delete as appropriate. | ||||||
| SECTION B. | ||||||
| For official use only. | ||||||
(L.N. 378 of 1992; L.N. 52 of 1999; L.N. 90 of 1999 and 44 of 1999 s. 30; 13 of 2010 s. 25)
__________
| B.R. No. | |||
| Form 1(b) | |||
| [reg. 3(1)] | |||
| Business Registration RegulationsApplication by a body corporate for registration | |||
| SECTION A. | |||||
| PART A | |||||
| 1. | If body corporate is incorporated in Hong Kong: | ||||
| (a) | Name of body corporate: | ||||
| (i) | In English | : | |||
| (ii) | In Chinese | : | |||
| (b) | Address of registered office | : | |||
| (c) | Date of incorporation | : | |||
| 2. | If body corporate is not incorporated in Hong Kong and is a non-Hong Kong company as defined by section 2(1) of the Companies Ordinance (Cap. 622): | ||||
| (a) | Name of body corporate | : | |||
| (b) | Place of incorporation | : | |||
| (c) | Name and address of person or persons resident in Hong Kong whose particulars have been delivered to the Registrar of Companies | : | |||
| (d) | Date of the certificate of registration issued under section 777 of the Companies Ordinance (Cap. 622) | : | |||
| 3. | If body corporate is not incorporated in Hong Kong and is not a non-Hong Kong company as defined by section 2(1) of the Companies Ordinance (Cap. 622): | ||||
| (a) | Name of body corporate | : | |||
| (b) | Place of incorporation | : | |||
| (c) | Date of incorporation | : | |||
| PART B | |||||
| 4. | Business carried on: | ||||
| (a) | Name under which carried on: | ||||
| (i) | In English | : | |||
| (ii) | In Chinese | : | |||
| (b) | Address of place of business | : | |||
| (c) | Description and nature of business | : | |||
| (d) | Date commenced | : | |||
| I wish/do not wish* to elect that the expiry date to be endorsed on all applicable business registration certificates (as defined in section 6 of the Business Registration Ordinance (Cap. 310)) to be issued at any time hereafter in respect of the above business shall be the date of the expiration of 3 years from the date of commencement endorsed thereon. | |||||
| CERTIFICATE OF APPLICANT | |||||
| I certify that the particulars set out in this application are true. | |||||
| Date: | |||||
| Signed: | |||||
| Full name (in block letters): | |||||
| Designation within the body corporate : | |||||
| (i.e. director, manager or secretary) | |||||
| * Delete as appropriate. | |||||
| SECTION B. | |||||
| For official use only. | |||||
(L.N. 378 of 1992; L.N. 52 of 1999; L.N. 90 of 1999 and 44 of 1999 s. 30; 13 of 2010 s. 25; 28 of 2012 ss. 912 & 920)
__________
| B.R. No. | |||
| Form 1(c) | |||
| [reg. 3(1)] | |||
| Business Registration RegulationsApplication by partnership (other than limited partnership fund) or by other body unincorporate for registration of business carried on by such body in Hong Kong | |||
| SECTION A. | ||||||
| 1. | Business carried on: | |||||
| (a) | Name under which carried on: | |||||
| (i) | In English | : | ||||
| (ii) | In Chinese | : | ||||
| (b) | Address of place of business | : | ||||
| (c) | Description and nature of business | : | ||||
| (d) | Date commenced | : | ||||
| 2. | *Partners/Principal officers: | |||||
| (1) | (a) | Name | : | |||
| (b) | Aliases (if any) | : | ||||
| (c) | * | Identity card number/ Passport number/ Business registration number | : | |||
| (d) | * | Residential address/ Registered office address | : | |||
| (2) | (a) | Name | : | |||
| (b) | Aliases (if any) | : | ||||
| (c) | * | Identity card number/ Passport number/ Business registration number | : | |||
| (d) | * | Residential address/ Registered office address | : | |||
| (3) | (a) | Name | : | |||
| (b) | Aliases (if any) | : | ||||
| (c) | * | Identity card number/ Passport number/ Business registration number | : | |||
| (d) | * | Residential address/ Registered office address | : | |||
| (4) | (a) | Name | : | |||
| (b) | Aliases (if any) | : | ||||
| (c) | * | Identity card number/ Passport number/ Business registration number | : | |||
| (d) | * | Residential address/ Registered office address | : | |||
| (5) | (a) | Name | : | |||
| (b) | Aliases (if any) | : | ||||
| (c) | * | Identity card number/ Passport number/ Business registration number | : | |||
| (d) | * | Residential address/ Registered office address | : | |||
| (6) | (a) | Name | : | |||
| (b) | Aliases (if any) | : | ||||
| (c) | * | Identity card number/ Passport number/ Business registration number | : | |||
| (d) | * | Residential address/ Registered office address | : | |||
| I wish/do not wish* to elect that the expiry date to be endorsed on all applicable business registration certificates (as defined in section 6 of the Business Registration Ordinance (Cap. 310)) to be issued at any time hereafter in respect of the above business shall be the date of the expiration of 3 years from the date of commencement endorsed thereon. | ||||||
| CERTIFICATE OF APPLICANT | ||||||
| I certify that— | ||||||
| (a) | the particulars set out in this application are true; and | |||||
| (b) | (where the business is a partnership) I have listed all the partners of the business. | |||||
| Date: | ||||||
| Signed: | ||||||
| Name in block letters: | ||||||
| Designation within the partnership or other body unincorporate: | ||||||
| (i.e. partner (if a partnership)/ principal officer) | ||||||
| * Delete as appropriate. | ||||||
| SECTION B. | ||||||
| For official use only. | ||||||
__________
| B.R. No. | |||
| Form 1(ca) | |||
| [reg. 3(1)] | |||
| Business Registration RegulationsApplication by a limited partnership fund for registration | |||
| SECTION A. | ||||||
| 1. | Business carried on: | |||||
| (a) | Name under which carried on: | |||||
| (i) | In English | : | ||||
| (ii) | In Chinese | : | ||||
| (b) | Address of registered office | : | ||||
| (c) | Date of certificate of registration issued under the Limited Partnership Fund Ordinance (Cap. 637) | : | ||||
| (d) | Address of place of business | : | ||||
| (e) | Description and nature of business | : | ||||
| (f) | Date commenced | : | ||||
| 2. | General Partner: | ||||
| (a) | Name | : | |||
| (b) | Aliases (if any) | : | |||
| (c) | * | Identity card number/Passport number/Business registration number | : | ||
| (d) | * | Residential address/ Registered office address | : | ||
| I wish/do not wish* to elect that the expiry date to be endorsed on all applicable business registration certificates (as defined by section 6 of the Business Registration Ordinance (Cap. 310)) to be issued at any time afterwards in respect of the above business is to be the date of the expiry of 3 years from the date of commencement endorsed on those certificates. | |||||
| CERTIFICATE OF APPLICANT | |||||
| I certify that the particulars set out in this application are true. | |||||
| Date: | |||||
| Signed: | |||||
| Name in block letters: | |||||
| Designation within the limited partnership fund: | |||||
| (i.e. General Partner/Authorized Representative/Investment Manager) | |||||
| * Delete as appropriate. | |||||
| SECTION B. | |||||
| For official use only. | |||||
__________
| B.R. No. | |||
| Form 1(d) | |||
| [reg. 3(1)] | |||
| Business Registration RegulationsApplication for registration of branch business carried on in Hong Kong | |||
| SECTION A. | |||||
| 1. | Business carried on: | ||||
| (a) | Name under which carried on | : | |||
| (b) | Business registration number (if registered) | : | |||
| 2. | Branch business carried on: | ||||
| (a) | Name under which carried on: | ||||
| (i) | In English | : | |||
| (ii) | In Chinese | : | |||
| (b) | Address | : | |||
| (c) | Description and nature of business | : | |||
| (d) | Date commenced | : | |||
| CERTIFICATE OF APPLICANT | |||||
| I certify that the particulars set out in this application are true. | |||||
| Date: | |||||
| Signed: | |||||
| Name in block letters: | |||||
| Designation within the registered business: | |||||
| (i.e. director, manager, secretary in the case of body corporate/partner or principal officer in the case of partnership or body unincorporate/or proprietor) | |||||
| * Delete as appropriate. | |||||
| SECTION B. | |||||
| For official use only. | |||||
__________
| ORIGINAL DUPLICATE | |||
| Form 2 | |||
| [reg. 5] | |||
| Business Registration Ordinance(Chapter 310)Business Registration RegulationsBusiness/Branch Registration Certificate | |||
| Name of Business/Corporation | |||
| Business/Branch Name | |||
| Address | |||
| Nature of Business | |||
| Status | |||
| Date of Commencement | Date of Expiry | Certificate No. | Fee and levy |
| RECEIVED FEE AND LEVY HERE STATED IN PRINTED FIGURES $ | |||
__________
| B.R. No. | |||
| Form 3 | |||
| [reg. 6] | |||
| Business Registration RegulationsClaim for exemption from payment of fee and levy under section 9 of the Business Registration Ordinance | |||
| Name of applicant | : | |||||||
| Address of applicant | : | |||||||
| Name of business | : | |||||||
| Address of business | : | |||||||
| Average total *sales/ receipts of the business for the past 6 months or, in the case of a new business, the estimated average total *sales/ receipts of the business for the first 6 months after commencement | : | $ . per month | ||||||
| Exemption for year commencing . / . / . | ||||||||
| (day) (month) (year) | ||||||||
| DECLARATION BY APPLICANT | ||||||||
| I, the applicant named above, declare as follows— | ||||||||
| (a) | I am the *proprietor/partner/principal officer of the above described business and I do not carry on business at any address other than that stated; | |||||||
| (b) | I have no business other than the one described above; | |||||||
| (c) | the statements contained in this application are true and correct, | |||||||
| and I understand that the above statement of average total sales or receipts (as the case may be) may be investigated by an officer of the Inland Revenue Department and that I am liable to prosecution if the amount stated is found to be false. | ||||||||
| Date: | Signed: | |||||||
| * Delete as appropriate. | ||||||||
| NOTE TO APPLICANTS | ||||||||
| Any person found guilty of making a false statement to the Commissioner is liable to a fine at level 2 or imprisonment for 1 year or both (Section 15(1)(i) of the Business Registration Ordinance (Cap. 310)). | ||||||||
__________
| Form 4 | |||
| [s. 4(2)] | |||
| Business Registration Ordinance(Chapter 310)Oath or Affirmation of Secrecy | |||
| I, | (full name) | ||||||
| of | (address), | ||||||
| an officer of the Inland Revenue Department/Companies Registry(1), having been appointed to perform functions under the Business Registration Ordinance (“the principal Ordinance”), swear/solemnly and sincerely affirm(1) that (except in the performance of functions under the principal Ordinance or under the Inland Revenue Ordinance (Cap. 112)(2) or where it is expressly authorized by any enactment)— | |||||||
| (a) | I will at all times preserve and aid in preserving secrecy with regard to all matters relating to the affairs of any person which may come to my notice in the performance of any function under the principal Ordinance (other than particulars that are provided in an incorporation submission, company registration application, re-domiciliation application or LPF registration application as respectively defined under the principal Ordinance(3)); | ||||||
| (b) | I will not communicate any such matter to any person other than— | ||||||
| (i) | the person to whom such matter relates; | ||||||
| (ii) | the executor of the person referred to in subparagraph (i); or | ||||||
| (iii) | the authorized representative of the person referred to in subparagraph (i) or the executor; and | ||||||
| (c) | I will not allow any person to have access to any record relating to any such matter in the possession, custody or control of the Commissioner of Inland Revenue/Registrar of Companies(1). | ||||||
| Sworn/Affirmed(1) at | |||||||
| Hong Kong this . day of | |||||||
| Before me, | |||||||
| Commissioner for Oaths | |||||||
| (1) | Delete whichever is not applicable. | ||||||
| (2) | Delete “or under the Inland Revenue Ordinance (Cap. 112)” in the case of an officer of the Companies Registry. | ||||||
| (3) | Delete this phrase in brackets in the case of an officer of the Inland Revenue Department. | ||||||
(13 of 2010 s. 25; 28 of 2012 ss. 912 & 920; 14 of 2025 s. 209)