发布文号:
目录
条次
1．简称
2．释义
3．须负责履行法定行为之人士
4．官方保密
5．登记之申请
6．商业登记及商业登记证之发给
7．缴费
8．须提供之资料
9．小型商业豁免缴费
10．同一人士或团体经营多宗商业
11．逾期未缴费之罚则
12．登记证之展示
13．视察
14．规例
15．违例事项
16．豁免事项
17．上诉
18．立法局通过决议案修订附表
19．文件之签署证明及发给
20．通知书之送达
21．基金之设立附表
本条例旨在修订与香港商业登记有关之法例。
（1959年2月6日）
全文
1．简称
本条例定名为商业登记条例。
2．释义
（1）在本条例内，除按照上下文另具意义者外，下开各词应解释如下——
“商业”指任何形式之行业、贸易、工艺、专业、职业或其他活动，为谋取利益而从事者，同时亦指一所会社；
“签署证明”指局长根据第19条之规定所作之签署证明；
“会社”指任何法团或团体，设立之目的在于为其会员提供设施以便进行社交或康乐活动，该法团或团体并且——
（ａ）为其会员提供服务（不论是否牟利）；及
（ｂ）拥有会址，专供其会员使用；
“局长”指根据《税务条例》（第112章）委任之税务局局长；
“副本”就分行登记证而言，指根据第14条所制订之规例发出之分行登记证副本；
“副本”就商业登记证而言，指根据第14条所制订之规例发出之商业登记证副本；
“征款”指附表内第6项所规定之款额；
“营业地点”包括下开场所——
（ａ）如属根据公司条例在香港注册成立之公司，指其注册办事处；及
（ｂ）如属《公司条例》（第32章）第11部适用之公司，则指根据该部之规定，经向公司注册官呈报姓名作注册用之人士之地址；
“规定之分行登记费”指附表内第5项所规定之费用；
“规定之商业登记费”指附表内第1项所规定之费用；
“规定之签署证明费用”指根据第14条制订之规例所规定之签署证明费用；
“破产欠薪保障基金”指视为根据1985年破产欠薪保障基金条例第6条设立并继续存在之基金；
“登记册”指税务局局长设置之商业登记册；
“有效分行登记证”指局长根据第6条之规定发出而仍未过期之登记证，或任何仍未过期之分行登记证之副本；
“有效商业登记证”指局长根据第6条之规定，或曾根据1952年商业管制条例之规定发出而仍未过期之登记证，或任何仍未过期之商业登记证之副本；
（1Ａ）就本条例之规定而言，任何公司——
（ａ）如根据《公司条例》（第32章）之规定，在香港注册成立，或适用于公司条例第11部之条文；及
（ｂ）除本条规定外毋须根据本条例登记，应视作经营商业之人士，并须根据本条例登记。
（2）税务局任何人员，经局长一般或特别授权，并在其指示下，可执行本条例所规定局长执行之职务，并可运用本条例赋予局长之权力。
3．须负责履行法定行为之人士
（1）在本条例内，“经营商业之人士”一词之定义如下——
（ａ）如属个人或法人团体，指个人或法人团体；
（ｂ）如属合股经营之商业，指所有合伙人；及
（ｃ）如属其他团体经营之商业，则指该团体之主要负责人员；
但任何根据《税务条例》（第112章）第8条被视为担任有收益之职位或职业之人士，不得纯因此理由而被视为本条例所指经营商业之人士。
（2）（ａ）倘经营商业之人士为无行为能力者或本身不在香港者，则根据本条例之规定该人须采取之行动或须办理之事务，应视作须由该无行为能力人士之受托人或该不在本港人士之代理人办理。
（ｂ）为执行本款之规定起见，倘局长将挂号函件邮寄有关人士之营业地点，而该人未能于发函之日起7日内，在一般办公时间亲临该函所指定之地点，则该人应视作不在香港论。
（3）倘经营商业而根据本条例之规定须采取任何行动或办理任何事务之人士乃一间公司，则该公司之秘书、经理或任何董事应对采取上述行动或办理上述事务负责。
（4）倘局长将通知书送达任何人，谓将其视作经营商业之人士，则除非该人于该通知书送达之日起一个月内，向局长提供满意之证据，证明其并非经营商业，否则该人应作经营商业论；
但该人如未能于所述之一个月期间内提供令局长满意之证据，则可于紧接期间之十四日内根据第十七条所规定之办法提出上诉。
（5）为执行本条之规定起见——
“代理人”如属不在本港之人士，包括——
（ａ）该人在香港之代理人、律师、代管人、破产管理人或经理人；及
（ｂ）任何在香港之人士，而上述不在本港之人乃透过此人收取商业所得或来自业务之利益或收入者；
“无行为能力者”指未成年人、精神病患者、白痴或心智不健全之人士；
“受托人”包括任何受托人、监护人、掌管人、经理人或其他代人监管、控制或管理资产之人士，但不包括遗嘱执行人。
4．官方保密
（1）除根据《税务条例》（第112章）或本条例之规定执行职务外，税务局每一人员在根据本条例之规定执行职务时可能获知与任何人士之事务有关之一切资料，均须保密或协助保密，亦不得将该等资料告知任何人，但与该等资料有关之人士或其遗嘱执行人或该人或其遗嘱执行人之获授权代表则除外；此外，又不得容许或准许任何人查阅局长所拥有、保管或管理之任何记录。
（2）在根据本条例之规定执行职务前，税务局每一人员须用规定表格，在一名太平绅士面前签署及宣誓或确认保密。
（3）除因执行税务条例或本条例而有此需要外，税务局任何人员均毋须向法院泄漏或透露其根据本条例执行职务时获悉之任何资料或事物；除出示根据本条例须由局长保存之文件外，毋须向法院出示与该资料或事物有关之任何文件。
（4）在任何刑事诉讼中，凡根据第3条第（4）款或第八条第（4）款之规定向局长提供之资料，不应接纳为针对提供该等资料之人士之证据，惟根据第15条第（1）款（ｉ）段之规定就违例事项提出检控则除外。
（5）纵使本条已有规定，税务局人员为执行本条例之规定所接获之资料，可连同申报表、帐表或其他有关文件之副本，一并送交予差饷物业估价署署长、印花税署署长或遗产税署署长。
（6）纵使本条已有规定，但局长可允许核数署署长或该部门经由核数署署长正式授权代其执行职务之任何人员，于需要时查阅任何记录或文件，以便执行其职务。就第（2）款之规定而言，核数署署长或任何如上述所授权之人员应视作税务局人员论。
5．登记之申请
（1）凡经营任何商业而无根据1952年商业管制条例之规定办理登记之人士，或开始经营任何新商业，或经营本条例规定适用之任何商业之人士，均须依照为登记该商业所规定之方式，向局长提出申请。
（2）凡根据第（1）款所作之申请，必须于本条例生效日期起，或该有关新商业开始经营时起，或本条例规定对某一商业适用之日起（视乎情形而定）一个月内提出，以日期较后者为准；
但局长如认为适当，可将该段期间延长。
（3）任何在商业分行经营第（1）款适用之商业之人士，除非在1992年商业登记（修订）条例（1992年第79号）实施前，已根据第六条第（1Ａ）款予以登记，否则必须以分行登记所要求之方式向局长提出申请。
（4）根据第（3）款提出之申请，须在商业分行开始经营后1个月内，或在1992年商业登记（修订）条例（1992年第79号）生效时提出，以日期较后者为准。
（5）如局长认为适当，可将第（4）款规定之日期延长。
6．商业登记及商业登记证之发给
（1）局长于接获根据第5条第（1）款提出之申请后，须依照规定之方式，为每一宗商业登记。
（1Ａ）局长于接获根据第五条第（3）款发出之通知后，局长须依照规定之方式，为每一间分行登记。
（2）为执行本条例之规定起见，凡根据1952年商业管制条例之规定登记之商业，应视为已根据本条之规定登记论。
（3）凡根据第七条之规定或根据裁判司按第15条之规定颁发之命令，已缴付规定之商业登记费及征款者，或根据第九条之规定已获豁免缴费者，局长应就每一宗商业，发给商业登记证。
（3Ａ）凡根据第7条之规定或根据裁判司按第15条之规定颁发之命令，已缴付规定之分行登记费及征款者，局长应将分行登记证发给该分行。
（4）如果登记之申请属下开情形，局长不得予以商业登记或商业分行登记，或向其发出商业登记证或商业分行登记证——
（ａ）任何非法之商业或商业分行；
（ｂ）提出之名称显示该商业是有限责任公司，但其并不是；或
（ｃ）提出之名称显示其与政府或任何公共机构有联系，但其并无此联系。
（4Ａ）倘若局长根据第（4）款（ｂ）段或（ｃ）规定之原因决定不予登记，他须以书面形式将其决定通知申请人并说明原因，申请人可在通知发出一个月内，以不同之名称向局长提出新的登记申请。
（5）商业登记证及分行登记证，其有效期至证内批注之届满日期为止；除非该等登记证载有下开批注，否则应属无效——
（ａ）规定之商业登记费或规定之分行登记费（视乎情形而定）及征款经已清缴；或
（ｂ）倘属商业登记证，则注明毋须缴费。
（6）局长对任何商业发给商业登记证或分行登记证，不应视为表示该商业，或该商业之经营人，或该商业之雇员所须遵守之法例规定，已获遵守论。
7．缴费
（1）局长可发出通知书要求——
（ａ）经营商业之人士
（ｉ）未持有合法之商业登记证；或
（ｉｉ）在商业登记证期满后仍有意经营该商业，在通知指定之日期缴付附表第1项所列之费款和税款；或
（ｂ）经营商业分行之人士——
（ｉ）未持有合法之商业分行登记证；或
（ｉｉ）在商业分行登记证期满后仍有意经营该商业分行，在通知指定之日期缴付附表第5项所列之费款和税款。
但如果根据第（ａ）（ｉｉ）或（ｂ）（ｉｉ）段发出之通知所确定之日期，不早于合法商业登记证或分行登记证期满之日其后之日，则不在此限。
（2）倘若在——
（ａ）有关任何商业发出之商业登记证；或
（ｂ）有关任何商业分行发出之商业分行登记证，期满之日，仍未收到根据第（1）款（ａ）段（ｉｉ）项或（ｂ）段（ｉｉ）项发出之通知，任何经营该等商业之人士在期满一个月内以书面形式通知局长。
（3）如果某人在通知发出前六年时间内的任何时候，未持有合法之商业登记证或商业分行登记证而经营该等商业或分行，局长可以通知方式要求该等人士在通知指定之日期缴付任何费款或税款，即使这些款项可能遵照本条例的规定已经缴付。
（4）接获根据第（1）或（3）款发出之通知之任何人士，须在通知确定之日期或以前缴付费款。
8．须提供之资料
（1）倘登记申请书（不论该申请书乃根据本条例或1952年商业管制条例之规定呈交）内所列有关某商业之资料有任何变更，则经营该商业之人士须于资料变更时起一个月内，以书面通知局长。
（2）倘商业不再继续经营，则前经营该商业之人士须于歇业后一个月内，以书面通知局长。
（2Ａ）倘若任何人士，就第（1）、（2）款所要求通知之事项，以任何回复形式通知局长，或按照《税务条例》（第112章）的规定提交了其他文件，则视为该人士已依照规定发出了通知。
（3）（已撤销）
（4）为执行本条例而须获取充份资料，局长可用书面通知任何彼认为能够提供有关资料之人士，要求该人——
（ａ）提供局长视为需要之详情；或
（ｂ）依照局长指定之时间及地点出席约晤，以便该等资料获得审核。
（5）本条内凡提及商业之处亦包括该商业之分行在内。
9．小型商业豁免缴费
（1）在依照规定之方式向局长提出申请后，局长如满意认为任何人士所经营之商业符合下开情形，则可豁免其缴交规定之商业登记费及征款——
（ａ）除新商业或任何主要由推销服务赚取利润之商业外，任何商业其总营业额不超过附表内第2项所注明之平均数者；或
（ｂ）除新商业外，任何主要由推销服务赚取利润之商业，其总营业额或总收入不超过附表内第3项所注明之平均数者；或
（ｃ）如属新商业，其总营业额或总收入（视乎情形而定），似无可能超逾（ａ）段或（ｂ）段所指之平均数者。
以上各项所指之平均数，乃根据提出申请之前六个月期间之营业额或收入计算，或根据局长认为适当而加以接纳之其他资料计算。
（2）根据本条之规定所作之申请，最迟必须——
（ａ）在现有商业登记证期满前一个月提出；或
（ｂ）如属新商业，则在根据第五条之规定申请登记该商业后一个月内提出；
但局长如认为适当，可将该段期间延长。
（3）如局长根据第（1）款之规定准予豁免缴费者，则发给注明豁免之商业登记证，而该项豁免适用于证内批注生效日期之翌日起十二个月，或局长所指定之一段更长期间或多段期间，但不得超过三年。
（4）除非局长另有指示，否则缴交规定商业登记费及征款之责任，应不受根据第（1）款所作之任何申请所影响；倘于缴交规定之商业登记费及征款后获准豁免，则该费用及征款均获发还。
（5）倘不批准豁免，局长应将此事通知申请豁免之人士，而该人可依照第17条所规定之办法，于上述通知之日期起14日内提出上诉。
（6）对根据《公司条例》（第32章）之规定在香港注册成立，或《公司条例》第11部对其适用之任何公司，本条之规定并不适用。
10．同一人士或团体经营多宗商业
（1）同一人士或团体，如经营两宗或以上之商业者，须受下开规定所约束——
（ａ）（已撤销）
（ｂ）（已撤销）
（ｃ）该等商业均无资格根据第9条之规定获得豁免缴费。
（2）就本条之规定而言，倘两宗或以上之商业中每一宗之经营人均相同，且并无其他人士经营其中任何一宗商业者，则该两宗或以上之商业始应视作由同一人士或团体经营论。
11．逾期未缴费之罚则
（1）倘任何规定之商业登记费或规定之分行登记费（视乎情形而定）以及征款并未于第七条所指定之时间内清缴，则局长得以书面通知任何须负责缴交该等费用之人士，着令将附表第4项所订明之款额附加于该费用及征款内，而一并予以追讨。
（2）（已撤销）
（3）局长可全权决定——
（ａ）将规定缴交任何费用或征款之期限延长；及
（ｂ）将任何彼曾根据第（1）款之规定而着令附加于任何费用或征款内之任何款额免除。
12．登记证之展示
（1）有效之商业登记证须于该证所指之营业地点展示。
（2）有效之分行登记证须于该证所指之分行展示。
13．视察
（1）局长得以书面授权任何公职人员为督察。
（2）为确定本条例之规定是否遵行起见，任何商业登记督察及任何根据第（1）款所委任之督察，有权于任何合理时间进入彼有理由相信正在经营业务之楼宇，并可就此目的，在该地点进行所需之视察及查询。
14．规例
（1）港督会同行政局可制订规例规定——
（ａ）申请登记商业及其分行之方式；
（ｂ）申请豁免缴付费用及征款之方式；
（ｃ）须向局长提供之资料；
（ｄ）登记册之形式及所须记录之资料；
（ｅ）商业登记证及分行登记证之格式；
（ｆ）商业登记证副本及分行登记证副本之发出及其收费；
（ｇ）对任何人士或一组人士或商业所受本条例各条款之约束全部或部分予以豁免；
（ｈ）签署证明及发给文件之费用；
（ｉ）为执行本条例规定下之任何事项（不论该等事项是否与本款所述者类似）而制订一般性规定。
（2）根据本条例制订之任何规例规定，如有触犯该条例者，即属违法，并可规定该等罪项之罚则为罚款不超过1000元及监禁六个月。
15．违例事项
（1）任何人士，如有下开行为者，即属违法，可判罚款5000元及监禁一年——
（ａ）根据本条例执行职务但未有依照第4条第（2）款之规定宣誓保密；
（ｂ）违反第4条第（1）款之规定或违背根据该条第（2）款所作之誓言；
（ｃ）未有依照第5条或第6条之规定提出申请；
（ｄ）未有清缴根据第7条所定之任何费用或征款，以及根据第11条之规定附加于该等收费内之款额；
（ｅ）未有依照第7条第（2）款之规定，将并无接获局长之通知一事向局长呈报；
（ｆ）未有依照第8条之规定，提供有关之资料，或未有遵照局长根据该条所发出之通知或所作出之规定办理；
（ｇ）未有根据第12条之规定，将有效之商业登记证或有效之分行登记证展示；
（ｈ）伪造本条例有条文加以规定之文件；
（ｉ）根据本条例之规定以口头或书面向局长作出任何陈述或提供任何资料，而有关之陈述或资料在重要情节方面乃属虚假或因重要情节有所遗漏以致属于虚假，且该人明知或有理由相信其乃属虚假者；或
（ｊ）抗拒或阻碍督察根据本条例之规定执行其职务。
（1Ａ）倘若任何人按照第（1）款（ｃ）或（ｆ）段构成违法，除应予以之惩罚外，裁判司还可命该等人士在命令要求之日期内履行其未能履行之行为，该等人士如不遵循该命令，即属违法，可判5000元罚款及一年监禁。
（2）（ａ）任何人士，如被裁定犯有第（1）款（ｃ）、（ｄ）、（ｅ）、（ｈ）或（ｉ）段所列行为或遗漏事项者，主审之裁判司除可判刑罚外，得下令该人向局长缴交有关之费用及征款，以及由局长附加其上之任何款额，而该等费用、征款及款额乃系假若在该人遵行本条例之规定且并无触犯本条例所载之任何违例事项之情形下，彼在先前六年之期间内原应缴纳者。
（ｂ）裁判司在根据（ａ）段发出缴款命令时——
（ｉ）须规定刚在定罪日之前两年所应缴付之数额应立即向局长缴纳；及
（ｉｉ）可按照《裁判司条例》（第227章）第41条之规定，准予一段时间以便清缴该命令内列明之款项余额；及
（ｉｉｉ）可就未有缴交该命令所列明之数额一事，按《裁判司条例》第68条之规定计算，判处监禁一段期间。
（ｃ）为执行本款之规定起见，局长应视为——
（ｉ）已根据第7条第（1）款之规定，要求提出申请登记之人士缴交规定之商业登记费或规定之分行登记费（视乎情形而定）及征款，及
（ｉｉ）就未有缴交规定之商业登记费或规定之分行登记费（视乎情形而定）及征款一事，已按照第11条之规定将有关之款额附加于该等费用之上。
（3）根据本条之规定所作之检控，须于触犯违例事项之日起六年内提出。
（4）为执行本条之规定，“伪造”一词之定义与《刑事罪条例》（第200章）第九部分所载之定义相同。
16．豁免事项
本条例之条款并不适用于——
（ａ）任何属公共性质之慈善、宗教或教育机构，而其有下开情形者——
（ｉ）该等机构从事任何行业或业务所得之任何利润，全部作本身之慈善、宗教或教育用途，且并无在香港以外之地方将其大量动用；及
（ｉｉ）该等机构从事该行业或业务，乃为实现机构所订明之宗旨者，或与该行业或业务有关之工作，主要乃由若干人士所执行，而该等机构乃为此等人士之福利而设立者。
（ｂ）（已撤销）
（ｃ）下开之商业——
（ｉ）农业，包括供销售之果菜花卉种植；
（ｉｉ）牲畜（包括乳牛之饲养）、家禽（包括鸡蛋之生产）、蜜蜂（包括蜂蜜之出产）、或鱼类（包括甲壳类动物及■）之繁殖或饲养；
（ｉｉｉ）捕鱼业；
但本段之规定，不适用于任何根据公司条例在香港注册成立之公司或《公司条例》（第32章）第11部对其适用之任何公司。壕 （ｄ）港督会同行政局根据第14条之规定所制订之规例，不时予以豁免之其他商业。
17．上诉
（1）任何人士，如欲根据第3条第（4）款或第九条第（5）款之规定提出上诉，可于缴纳规定之商业登记费或规定之分行登记费（视乎情形而定）及征款后（已清缴者除外），向地方法院提出上诉；倘该人之上诉得直，则上述规定之商业登记费或规定之分行登记费（视乎情形而定）及征款须予发还。
（2）首席按察司可制订规则，就裁定该等上诉所需之一切事项作出规定，特别系可规定将该等上诉通知局长之方式、将该等上诉提交法院之形式、向法院提出并由法院考虑之证据，及可判给之讼费款额。
（3）法院之裁决乃最终决定。
18．立法局通过决议案修订附表
立法局得通过决议案，将附表各条款修订。
19．文件之签署证明及发给
（1）根据任何人士之要求并支付应缴之费用后，局长应尽可能可行地签署证明并发给——
（ａ）有效之商业登记证或有效之分行登记证之副本；
（ｂ）登记册上任何文件之节录本。
（1Ａ）为执行第（1）款（ｂ）段，任何文件之节录本须与下列文件一并提供——
（ａ）倘若该等文件包括在根据本条例或1952年商业规则条例（1952年第14号）规定提交给局长之表格内，则应提供该文件之副本；
（ｂ）倘若该等文件包括在第（ａ）段提及之表格之微缩胶内，则应提供微缩胶打印件之副本；或
（ｃ）倘若文件是存放在计算机内，则应提供该文件之打印件。
倘局长认为适当，在根据第（ｃ）段提供文件之节录本时，为执行第（1）款之目的，局长之证明书可声明：提供之文件是与根据本条例提交给他之文件是一致的，并且本文件是依据本条例本条规定提供的。
（2）在民事或刑事诉讼中，任何该等文件之副本或节录本一经局长签署证明属实，即成为文件内载事实之表面证据。任何声称由局长签署证明之该等副本或节录本，除能提出反证外，否则应视作系由局长签署证明论。
（3）在本条中，“计算机”一词指任何用于储存、处理及检索信息的设计。
20．通知书之送达
本条例所规定发出之任何通知书，得以下开方法送达——
（ａ）送达收件人亲收；或
（ｂ）挂号邮寄往最后所知收件人之商业地址或住址。
21．征款之拨付
除本条例规定须予退还之征款外，局长须将接获之所有征款拨付破产欠薪保障基金。
附 表 〔第7、9、11及18条〕
------------------------------------------------------------
项目 款额 条号
------------------------------------------------------------
1．若申请登记乃于下开日期
提出或登记证乃于下开日
期届满，则商业登记或另
发一张商业登记证所应缴
交之费用为——
（ａ）1974年4月1日之前 25．00元 第7条
（ｂ）1974年4月1日或该日
之后及1975年4月1日 50．00元 第7条
之前
（ｃ）1975年4月1日或该日
之后及1979年4月1日 150．00元 第7条
之前
（ｄ）1979年4月1日或该日
之后及1983年4月1日 175．00元 第7条
之前
（ｅ）1983年4月1日或该日
之后及1985年4月1日 350．00元 第7条
之前
（ｆ）1985年4月1日或该日
之后 500．00元 第7条
（ｇ）1987年4月1日或该日
之后及1989年4月1日 550元 第7条
之前
（ｈ）1989年4月1日或该日
之后及1990年4月1日 630元 第7条
之前
（ｉ）1990年4月1日或该日
之后及1993年3月1日 900元 第7条
之前
（ｊ）1993年3月1日或该日
之后 1000元 第7条
------------------------------------------------------------
----------------------------------------------------------------
项目 款额 条号
----------------------------------------------------------------
2．除新商业或主要由推销服 每 月 第9条
务赚取利润之商业外，可 5000．00元 第（1）款
获豁免之商业之平均总营 （ａ）段
业额
3．可获豁免而主要由推销服 每 月 第9条
务赚取利润之商业之平均 1500．00元 第（1）款
总营业额或总收入 （ｂ）段
4．因未缴下开费用而附加之
罚款——
（ａ）规定之分行登记费及征款 60．00元 第11条
第（1）款
（ｂ）规定之商业登记费及征款 150．00元 第11条
第（1）款
5．若于1984年商业登记（修 60．00元 第7条
订）条例开始实施之日或
该日之后申请登记或登记
证期满，则分行登记或另
发一张分行登记证所应缴
纳之费用
6．商业或分行登记、另发一 250．00元 第7条
张商业登记证或另发一张
分行登记证所应缴纳之征
款
----------------------------------------------------------------
BUSINESS REGISTRATION ORDINANCE
(CHAPTER 310)
CONTENTS
Section1. Short title2. Interpretation3. Persons answerable for doing all acts, etc. required to be done4. Official secrecy5. Application for registration6. Registration of business and issue of business registration certificate7. Payment of fees8. Information to be furnished9. Exemption from payments of fees for small businesses10. Businesses carried on by same persons11. Penalty for non-payment of fees12. Display of certificates13. Inspection14. Regulations15. Offences16. Exemptions17. Appeals18. Amendment of Schedule by Legislative Council Resolution19. Certification and issue of documents20. Service of notices21. Payment of levyScheduleTo 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 titleThis 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 alsomeans 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 thepurpose of affording its members facilities for social intercourse orrecreation and which--(a) provides services for its members (whether ornot 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 underthe Inland Revenue Ordinance (Cap. 112);"duplicate" in relation to a branch registration certificate means aduplicate thereof issued under regulations made under section 14; (Added56 of 1984 s. 2)"duplicate" in relation to a business registrationcertificate means a duplicate thereof issued under regulations made undersection 14; (Added 56 of 1984 s. 2)"levy" means the amount prescribed in item 6 of the Schedule; (Added 56 of1984 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 theRegistrar of Companies for registration under that Part; (Added L. N. 95of 1976; 27 of 1976 s. 2)"prescribed branch registration fee" means the fee prescribed in item 5 ofthe Schedule; (Added 56 of 1984 s. 2)"prescribed business registration fee" means the fee prescribed in item 1of the Schedule; (Added 56 of 1984 s. 2)"prescribed certification fee" means the fee for certification prescribedby regulations made under section 14; (Added 56 of 1984 s. 2)"Protection of Wages on Insolvency Fund" means the fund deemed to beestablished and continued in existence under section 6 of the Protectionof 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 isissued by the Commissioner under section 6, or any duplicate branchregistration certificate, and which has not expired; (Added 56 of 1984 s.2)
"valid business registration certificate" means a certificate which isissued by the Commissioner under section 6 or had been issued under theBusiness Regulation Ordinance 1952 (14 of 1952), or any duplicate businessregistration certificate, and which has not expired. (Amended 56 of 1984s. 2)(1A) For the purposes of this Ordinance a company which is--(a) incorporated in Hong Kong under the Companies Ordinance (Cap. 32) orto which Part XI ofthe Companies Ordinance (Cap. 32) applies; and(b) not otherwise liable to be registered under this Ordinance, shall bedeemed to be a person carrying on business and shall be liable to beregistered 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 underthis Ordinance may be carried out and exercised by any officer of theInland Revenue Department authorized by the Commissioner either generallyor 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 orcorporate 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, theprincipal officers of such body;Provided that no person who, for the purposes of section 8 of the InlandRevenue Ordinance (Cap. 112), is deemed to have an office or employment ofprofit shall by reason solely thereof be deemed to be carrying on businessfor the purposes of this Ordinance.(2) (a) Any actor thing required by or under this Ordinance to be done byany person carrying on business shall, if such person is an incapacitatedperson or is absent,be deemed to be required to be done by the trustee ofsuch incapacitated person or by the agent of such absent person, as thecase may be.(b) For the purposes of this subsection a person shall be deemed to beabsent where, the Commissioner having posted a registered letter to suchperson's place of business, he fails to attend during ordinary officehours the place specified therein within 7 days of the positng of suchletter.(3) Where the person carrying on business who is required under thisOrdinance to do any act or thing is a company, the secretary, manager, orany director of such company shall be answerable for the doing of such actor thing.(4) Where the Commissioner serves notice on any person to the effect thathe will be deemedto be a person carrying on business, he shall be sodeemed unless within 1 month from the date of service of such notice heproves to the satisfaction of the Commissioner that he is not carrying onbusiness:Provided that where such person fails to satisfy the Commissioner withinsuch period of 1 month he may appeal in the manner provided by section 17within 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 suchperson; and(b) any person in Hong Kong through whom such person is in receipt of anyprofits or income arising in or derived from the business;(Amended 56 of 1984 s. 3)"incapacitated person" means any minor, lunatic, idiot, or person ofunsound mind;"trustee" includes any trustee, guardian, curator, manager or other personhaving the direction, control, or management of any property on behalf ofany person, but does not include an executor.
4. Official secrecy(1) Except in the performance of his duties under the Inland RevenueOrdinance (Cap. 112) or under this Ordinance, every officer of the InlandRevenue Department shall preserve and aid in preserving secrecy withregard to all matters relating to the affairs of any person that may cometo his knowledge in the performance of his duties under this Ordinance,and shall not communicate any such matter to any person other than theperson to whom such matter relates or his executor or the authorizedrepresentative of such person or such executor, nor suffer or permit anyperson to have access to any records in the possession, custody or controlof the Commissioner.(2) Every officer of the Inland Revenue Department shall, before actingunder this Ordinance, take and subscribe before a justice of the peace anoath or affirmation of secrecy in the prescribed form.(3) Except as may be necessary for the purpose of carrying into effect theprovisions of the Inland Revenue Ordinance (Cap. 112) or of thisOrdinance, no officer of the Inland Revenue Department shall be requiredto divulge or communicate to any court any matter or thing coming to hisnotice in the performance of his duties under this Ordinance, or toproduce in any court any document pertaining to such matter or thing otherthan a document required to be kept by the Commissioner under thisOrdinance.(4) Information given to the Commissioner under section 3 (4) or 8 (4)shall not be receivable in evidence against the person giving suchinformation in any criminal proceeding save in a prosecution for anoffence under section 15 (1) (i).(5) Notwithstanding the provisions of this section information received byofficers of the Inland Revenue Department for the purposesof thisOrdinance may, together with copies of returns, accounts or otherdocuments used for such purposes by communicated to the Commissioner ofRating and Valuation, to the Collector of Stamp Revenue or to the EstateDuty Commissioner.(6) Notwithstanding anything contained in this section, the Commissionermay permit the Director of Audit or any officer of that department dulyauthorized by the Director of Audit in that behalf to have such access toany records or documents as may be necessary for the performance of hisofficial duties. The Director of Audit or any officer so authorized shallbe deemed to be an officer of the Inland Revenue Department for thepurpose of subsection (2).
5. Application for registration(1) Every person carrying on any business not registered under theprovisions of the Business Regulation Ordinance 1952 (14 of 1952), orcommencing to carry on any business, or carrying on any business to whichthis Ordinance is made to apply shall make application to the Commissionerin the manner prescribed for the registration of that business. (AmendedL. 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 ofthe coming into operation of this Ordinance or of the commencement of suchbusiness or of the date on which this Ordinance is made to apply to abusiness, as the case may be, whichever is the later: (Amended L. N. 88 of1975; 32 of 1975 s. 3; 56 of 1984 s. 4; 79 of 1992 s. 2) Provided that theCommissioner may extend such period if he sees fit.(3) Every person carrying on business ata branch of a business to whichsubsection (1) applies shall, except where that branch has been registeredunder section 6 (1A) before its amendment by the Business Registration(Amendment) Ordinance 1992 (79 of 1992), make application to theCommissioner 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 ofthe commencement of business at the branch, or the coming into operationof the Business Registration (Amendment) Ordinance 1992 (79 of 1992), asthe 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 shallregister each business in the manner prescribed.(1A) Upon application being made under section 5 (3) the Commissionershall 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 (14of 1952) shall for the purposes of this Ordinance be deemed to have beenregistered under this section.(3) Upon payment of the prescribed business registration fee and levyunder section 7 or under an order of a magistrate under section 15 or uponthe granting of an exemption under section 9 the Commissioner shall issuea business registration certificate in respect of each business.(3A) Upon payment of the prescribed branch registration fee and the levyunder section 7 or under an order of a magistrate made under section 15the Commissioner shall issue a branch registration certificate in respectof the branch. (Added 56 of 1984 s. 5)(4) The Commissioner shall not be required to register any business orbranch of a business or to issue a business registration certificate or abranch registration certificate where application is made forregistration--(a) of a business or a branch which is unlawful;(b) by a name which suggests that the business is incorporated withlimited liability when it is not; or(c) by a name which suggests a connection with the Government or anypublic body when no such connection exists or has existed. (Replaced 79 of1992 s. 3)
(4A) Where the Commissioner has decided not to register a business for thereason specified in subsection (4) (b) or (c), he shall notify theapplicant in writing of his decision and the reason for it, and theapplicant shall within 1 month of such notification make a new applicationto the Commissioner for registration under a different name. (Added 79 of1992 s. 3)(5) A business registration certificate and a branch registrationcertificate shall be valid until the expiry date endorsed thereon, and nosuch certificate shall be valid unless it bears an endorsement to theeffect that--(a) the prescribed business registration fee or the prescribed branchregistration 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 branchregistration certificate in respect of any business shall not be deemed toimply that the requirements of any law in relation to such business or tothe persons carrying on the same or employed therein have been compliedwith. (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 businessregistration certificate; or(ii) which he intends to continue carrying on after the expiry of a validbusiness registration certificate in respect of such business,to pay by a date specified in the notice the fee prescribed in item 1 ofthe 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 branchregistration certificate; or(ii) at which he intends to continue carrying on such business after theexpiry of a valid branch registration certificate in respect of suchbranch, to pay by a date specified in the notice the fee prescribed initem 5 of the Schedule and the levy, except that in the case of anotice under paragraph (a) (ii) or (b) (ii) the date so specified shall bea date not earlier than the day following the date of expiry of thevalid business registration certificate or branch registrationcertificate.(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 businesscarried on at a branch, no notice under subsection (1) (a) (ii) or (b)(ii) has beenreceived, every person carrying on such business shall sonotify the Commissioner in writing within 1 month of such expiry.(3) The Commissioner may by notice call upon any person who has carried onbusiness, or carried on business at a branch, at any time during the 6years immediately preceding the issue of the notice without being inpossession of a valid business registration certificate or branchregistration certificate (as the case maybe) in respect of the businessor branch, to pay by a date specified in the notice any fee or levy whichwould have been payable by him had the provisions of this Ordinance beencomplied with.(4) Every person to whom a notice under subsection (1) or (3) is addressedshall comply with that notice on or before the date specified in thenotice. (Replaced 79 of 1992 s. 4)
8. Information to be furnished(1) Where there occurs any change in the particulars of a business as setout in the form of application for registration (whether such form wassubmitted under this Ordinance or under the Business Regulation Ordinance1952 (14 of 1952), any person carrying on suchbusiness shall within 1month of such change notify the Commissioner in writing thereof.(2) Where a business ceases to be carried on, any person who was carryingon such business shall, within 1 month of the cessation, notify theCommissioner in writing thereof.(2A) Where a person gives notice tothe Commissioner in any return orother 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 thepurposes 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, theCommissioner may give notice in writing to any person, appearing to him tobe 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 thepurpose of being examined respecting such information.(5) In this section references to a business include references to abranch 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 mannerprescribed, he shall exempt from the payment of the prescribed businessregistration fee and levy any person carrying on a business which is shownto his satisfaction--(Amended 56 of 1984 s. 8)(a) in the case of any business except a new business or any businesswhose profits are derived primarily from the sale ofservices to havetotal sales not exceeding an average of the sum specified in item 2 ofthe Schedule; or(b) in the case of any business whose profits are derived primarily fromthe sale of services except a new business, to have total sales orreceipts not exceeding an average of the sum specified in item 3 of theSchedule; or(c) in the case of a new business is unlikely to have total sales orreceipts, as the case may be, exceedingthe averages referred to inparagraph (a) or (b) respectively. The average in each case shall bebased on the sales or receipts for the periodof 6 months immediatelypreceding the making of the application or on such other information asthe 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 registrationcertificate; or(b) in the case of a new business 1 month after application for theregistration of such business under section 5: Provided that theCommissioner mayextend such period if he sees fit.(3) Where an exemption is granted under subsection (1) the Commissionershall issue a business registration certificate endorsed to that effect,and such exemption shall apply to the period of 12 months immediatelyfollowing the date of commencement endorsed thereon or to such furtherperiod or periods not exceeding 3 years as the Commissioner may direct.(4) The liability to pay the prescribed business registration fee and levyshall not be affected by the making of any application under subsection(1) unless the Commissioner shall otherwise direct, and where an exemptionis granted after the prescribed business registration fee and levy havebeen 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 theperson making the application therefor, and such person may appeal in themanner provided by section 17 within a period of 14 days from the date ofsuch notification.(6) This section shall not apply to any company which is incorporated inHong Kong under the Companies Ordinance (Cap. 32) or to which Part XI ofthe Companies Ordinance (Cap. 32) applies. (Added L. N. 95 of 1976; 27of1976 s. 3)10. Businesses carried on by same persons(1) Where 2 or more businesses are carried on by the same person orpersons 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 feesunder section 9.(2) For the purposes of this section 2 or more businesses shall be deemedto be carried on by the same persons only where all such persons carryingon each of such businesses are identical and no other person carries onany of them.
11. Penalty for non-payment of fees(1) Where any prescribed business registration fee or prescribed branchregistration fee, as the case may be,and levy have not been paid withinthe time specified for payment under section 7 the Commissioner may bynotice in writing to any person liabletherefor order that the sumspecified in item 4 of the Schedule be added to the fee and levy andrecovered 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 undersubsection (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 theplace of business to which such certificate relates.(2) A valid branch registration certificate shall be displayed at thebranch 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 aninspector.(2) Any business registration inspector and any inspector appointed undersubsection (1) shall, for the purpose of ascertaining whether theprovisions of this Ordinance are being complied with, have power atallreasonable times to enter any premises at which he had reason tobelieve any business is being carried on and there to make suchexaminationand 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 itsbranches shall be made;(b) the manner in which application for exemption from the payment of feesand 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 branchregistration certificates;(f) the issue of duplicate business registration certificates andduplicate 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 eitherwholly 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 thisOrdinance in relation to any matter, whether similar or not to those inthis subsection mentioned. (Amended 56 of 1984 s. 12)(2) Any regulation made under this Ordinance may provide that acontravention thereof shall be an offence and may provide penalties forsuch offences not exceeding a fine of $ 1,000 and imprisonment for 6months.
15. Offences(1) Any person who--(a) acts under this Ordinance without taking an oath of secrecy asrequired by section 4 (2);(b) acts contrary to the provisions of section 4 (1) or to an oath takenunder subsection (2) thereof;(c) fails to make any application required under section 5 or 6; (Amended79 of 1992 s. 7)(d) fails to pay any fee or levy required under section 7, and any sumadded thereto under section 11; (Amended 56 of 1984 s. 13)(e) fails to notify the Commissioner of the non-receipt of a notice by theCommissioner under section 7 (2);(f) fails to furnish any information required under section 8 or to complywith any notice or requirement of the Commissioner under such section; (g)fails to display a valid business registration certificate or a validbranch registration certificate as required under section 12; (Amended 56of 1984 s. 13)(h) commits forgery of any document provision for which is made in thisOrdinance;(i) makes any statement or furnishes any information to the Commissionerunder the provisions of this Ordinance whether such statement orinformation is verbal or in writing, which is false in any materialparticular or by reason of the omission of any material particularand which he either knows or has reason to believe to be false; or(j) resists or obstructs an inspector in the performance of his dutiesunder this Ordinance, shall be guilty of an offence, and shall be liableto a fine of $ 5,000 and to imprisonment for 1 year. (Amended 79 of 1992s. 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 theact which he has failed to do, and a person who does not comply with suchan order commits an offence and is liable to a fine of $ 5,000 and toimprisonment for 1 year. (Added 79 of 1992 s. 7)(2) (a) Where any person is convicted of any of the acts or omissions setout in subsection (1) (c), (d), (e), (h) or (i) the magistrate shall, inaddition to any penalty that may be imposed, make an order that suchperson shall pay to the Commissioner the fees and levy and any sums addedthereto by the Commissioner, which would have been payable by him over theperiod of the preceding 6 years had the provisions of this Ordinance beencomplied with and had he committedno offence thereunder.(b) In making an order for payment under paragraph (a) the magistrate--(i)shall require that the amount payable in respectof the 2 yearsimmediately preceding the date of conviction be paid forthwith to theCommissioner; and(ii) may allow time for the payment of the remainder of the amountspecified in the order in accordance with the provisions of section 41of the Magistrates Ordinance (Cap. 227); and(iii) may impose a period of imprisonment for non-payment of the amountspecified in the order calculated in accordance with the provisions ofsection 68 of the Magistrates Ordinance (Cap. 227).(c) For the purposes of this subsection, the Commissioner shall be deemedto have--(i) called upon the personmaking application to pay the prescribedbusiness registration fee or prescribed branch registration fee, asthe case may be, and levy in accordance with section 7 (1); and(ii) imposed the sum to be added to the prescribed business registrationfee or prescribed branch registration fee, as the case may be, and levyfor 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 6years from the date of the commission of the offence.(4) In this section, "forgery" has the meaning assigned to that term byPart IX of the Crimes Ordinance (Cap. 200). (Replaced 49 of 1992 s. 5)16. ExemptionsThe provisionsof this Ordinance shall not apply to--(a) any charitable, ecclesiastical, or educational institution of a publiccharacter where--(i) any profits derivedfrom any trade or business of such institution areapplied solely for its charitable, ecclesiastical or educational purposesand not expended substantially outside Hong Kong; and (Amended 56 of 1984s. 14)(ii) either such trade or business is exercised in the course of theactual carrying out of the expressed object of such institution, or thework in connexion with such trade or business is mainly carried out bypersons 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, poultryincluding 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 isincorporated in Hong Kong under the Companies Ordinance (Cap. 32) or towhich 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 timeexempt by regulation made under section 14.
17. Appeals(1) Any person wishing to appeal under section 3 (4) or 9 (5) may, uponpayment of the prescribed business registration fee or prescribed branchregistration fee, as the case may be, and levy, unless already paid,appeal to the District Court, and where such appeal is determinedin hisfavour the prescribed business registration fee or prescribed branchregistration 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 necessaryfor determining such appeals and in particular may so provide for themanner in which such appeals shall be notified to the Commissioner, theform in which such appeals shall be referred to the Court, the evidencewhich shall be adduced before and considered by the Court, and the sumswhich 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 provisionsof 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 ofthe prescribed fee, certify and issue to that person as soon aspracticable--(a) a copy of a valid business registration certificate or a valid branchregistration 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)maybe supplied in any or any combination of the following--(a) where the information is contained in a form submitted to theCommissioner under this Ordinance or the Business Regulation Ordinance1952 (14 of 1952), by supplying a copy of the form;(b) where the information is contained in a microfilm image of a formreferred to in paragraph (a), by supplying a copy of the microfilm imagein printed form; or(c) where the information is recorded on a computer, by supplying suchinformation in printed form, as the Commissioner sees fit, and where anextract of information is supplied under paragraph (c) the Commissioner'scertificate for the purpose of subsection (1) shall state that theinformation supplied corresponds to information submitted to him underthis Ordinance and shall state the section of the Ordinance pursuant towhich the information was so submitted. (Added 79 of 1992 s. 8)(2) A copy of any certificate or extract of any information certified bythe Commissioner to be a true copy or extract thereof shall be, in alllegal proceedings civil or criminal, prima facie evidence as to the factsstated therein. Any such copy or extract purporting to be certifiedby theCommissioner shall be deemed, until the contrary is proved, to becertified by him. (Amended 79 of 1992 s. 8)(3) In this section, "computer" means any device for storing, processingor retrieving information. (Added 79 of 1992 s. 8)20. Service of notices Any notice to be served under this Ordinance may beserved by delivering a copy--(a) personally; or(b) by registered post addressed to the last known address of the businessor residence of the person to be served. (Amended 56 of 1984 s. 17)21. Payment of levyThe Commissioner shall, subject to any refund of levy to be made underthis Ordinance, pay all moneys received from the levy to the Protection ofWages 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 issueof further business registration certificate, whereapplication for registration is made or certificateexpires--
(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 offurther branch registration certificate, where application forregistration is made or certificate expires on or after the coming intooperation of the Business Registration (Amendment) Ordinance 1984 (56 of1984) $ 60 7
6. Levy payable on registration of business or branch, issue of furtherbusiness registration certificate or issue of further branch registrationcertificate $ 250 7
(Replaced L. N. 64 of 1974; 30 of 1974 s. 4. Amended L. N. 88of 1975; 32 of 1975 s. 5; L. N. 93 of 1979; L. N. 118 of 1979; L. N. 147of 1983; 56 of 1984 s. 19; L. N. 66 of 1985; 25 of 1987 s. 2; 15 of 1989s. 2; 27 of 1990 s. 2; 46 of 1991 s. 2; L. N. 24 of 1993)
