Hong Kong Ordinances

BUSINESS REGISTRATION ORDINANCE - SECT 2

Interpretation

(Past version on 30/06/1997).

(1) In this Ordinance, unless the context otherwise requires-

"business" (商業、業務) 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" (核證) means certification by the Commissioner under
section  19 ; (Added 56 of 1984 s. 2)

"club" (會社) 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" (局長) means the Commissioner of Inland Revenue appointed
under the Inland Revenue Ordinance ( Cap 112);

"duplicate" (複本) 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" (複本) 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" (徵費) means the amount prescribed in item 3 of Schedule 2; (Added 56
of 1984 s. 2. Amended 33 of 1994 s. 2)

"place of business" (營業地點) 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" (訂明的分行登記費) means the fee
prescribed in item 2 of Schedule 2; (Added 56 of 1984 s. 2. Amended 33 of 1994
s. 2)

"prescribed business registration fee" (訂明的商業登記費) means the
fee prescribed in item 1 of Schedule 1; (Added 56 of 1984 s. 2. Amended 33 of
1994 s. 2)

"prescribed document fee" (訂明文件費) means the fee for the issue of
documents under sections 19 and 19A prescribed by regulations made under
section  14 ; (Replaced 3 of 1999 s. 2)

"Protection of Wages on Insolvency Fund" (破產欠薪保障基金) 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" (登記冊) means the register of businesses kept by the
Commissioner;

"valid branch registration certificate" (有效分行登記證) 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" (有效商業登記證) 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,
        notwithstanding any notification of cessation of business which may be
        furnished under section 8(2), 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. Amended 3 of 1999 s. 2)

(1B) This Ordinance shall apply to-

   (a)  a company deemed to be a person carrying on business under subsection
        (1A);

   (b)  a person deemed to be a person carrying on business under
        section 3(4); and

   (c)  a person deemed to be a person carrying on business at a branch of a
        business under section 3(4AA), as it applies to a
        person carrying on business or to a person carrying on  business at a
        branch of a business. (Added 3 of 1999 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.

"business" (商業、業務)

"certification" (核證)

"club" (會社)

"Commissioner" (局長)

"duplicate" (複本)

"duplicate" (複本)

"levy" (徵費)

"place of business" (營業地點)

"prescribed branch registration fee" (訂明的分行登記費)

"prescribed business registration fee" (訂明的商業登記費)

"prescribed document fee" (訂明文件費)

"Protection of Wages on Insolvency Fund" (破產欠薪保障基金)

"register" (登記冊)

"valid branch registration certificate" (有效分行登記證)

"valid business registration certificate" (有效商業登記證)