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發表於 2012-6-7 10:26:37
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Exemption from Payment of Business Registration Fee
Apart from companies incorporated or registered under the Companies Ordinance,
businesses may apply for exemption from payment of the fee and levy if:
(a) its profits are mainly derived from the sale of services and its average monthly
sales/receipts do not exceed $10,000; or
(b) in other cases, its average monthly sales do not exceed $30,000.
If two or more businesses are carried on by the same proprietor or partners, none of
these businesses is entitled to exemption. All applications for exemption must be made on
‘Form 3’ and lodged with BRO –
UNew Business
Not later than 1 month after the application for the registration of the business.
UExisting Business
Not later than 1 month before the expiry of the current business registration certificate |
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