Business registration

‘Businesses’ are required to be registered when the activities include:

• Any form of activities carried out for the purpose of gain e.g. trade, commerce, craftsmanship, profession etc.
• Any club with facilities, services and exclusive club premises to its members.
• Every company incorporated in Hong Kong or non-HK company that has established a place of business in Hong Kong, regardless of whether it is actually carrying out any business in Hong Kong.
• Every non-Hong Kong company that has a representative or liaison office in Hong Kong, or has let out its property situated in HK, regardless of whether it has established a place of business in Hong Kong.
• every limited partnership fund registered under the Limited Partnership Fund Ordinance, regardless of whether it is actually carrying on any business in Hong Kong.

Note: A person who is only holding an office or employment is not regarded as carrying out any business and is not required to apply for business registration.

From Hong Kong Inland Revenue Department