Hong Kong Ordinances
[Index]
[Table]
[Search]
[Notes]
[Noteup]
[Previous]
[Next]
[Download (Current & Past)]
[Download (Current only)]
[繁體中文]
[Help]
BUSINESS REGISTRATION ORDINANCE - SECT 3
Persons answerable for doing all acts, etc. required to be done
(Past version on 30/06/1997).
(1) The expression in this Ordinance "person carrying on business"
(經營業務的人) means-
(a) in the case of a single person or corporate body, such person or
corporate 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, the
principal officers of such body: Provided that no person who, for the
purposes of section 8 of the Inland Revenue Ordinance ( Cap 112), is
deemed to have an office or employment of profit shall by reason
solely thereof be deemed to be carrying on business for the purposes
of this Ordinance.
(2) (a) Any act or thing required by or under this Ordinance to be done by any
person carrying on business shall, if such person is an incapacitated person
or is absent, be deemed to be required to be done by the trustee of such
incapacitated person or by the agent of such absent person, as the case may
be.
(b) For the purposes of this subsection a person shall be deemed to be
absent where, the Commissioner having posted a registered letter to
such person's place of business, he fails to attend during ordinary
office hours the place specified therein within 7 days of the posting
of such letter.
(3) Where the person carrying on business who is required under this Ordinance
to do any act or thing is a company, the secretary, manager, or any director
of such company shall be answerable for the doing of such act or thing.
(4) Where the Commissioner serves notice on any person to the effect that he
will be deemed to be a person carrying on business, he shall be so deemed
unless within 1 month from the date of service of such notice he proves to the
satisfaction of the Commissioner that he is not carrying on business. (Amended
6 of 1994 s. 56)
(4AA) Where the Commissioner serves notice on any person to the effect that he
will be deemed to be a person carrying on business at a branch of a business,
the person shall be so deemed unless within 1 month from the date of service
of such notice the person proves to the satisfaction of the Commissioner that
he is not carrying on business at a branch of a business. (Added 3 of 1999 s.
3)
(4A) A notice under subsection (4) or (4AA) shall include a statement of the
reasons for the service of the notice and where such person fails to satisfy
the Commissioner as provided in that subsection he may appeal in the manner
provided by section 17. (Added 6 of 1994 s. 56. Amended 3 of 1999 s. 3)
(5) For the purposes of this section-
"agent" (代理人) in relation to an absent person includes-
(a) the agent, attorney, factor, receiver, or manager in Hong Kong of such
person; and
(b) any person in Hong Kong through whom such person is in receipt of any
profits or income arising in or derived from the business; (Amended 56
of 1984 s. 3)
"incapacitated person" (無行為能力的人) means any minor, lunatic,
idiot, or person of unsound mind;
"trustee" (受託人) includes any trustee, guardian, curator, manager or
other person having the direction, control, or management of any property on
behalf of any person, but does not include an executor.
"person carrying on business" (經營業務的人)
"agent" (代理人)
"incapacitated person" (無行為能力的人)
"trustee" (受託人)
[Index]
[Table]
[Search]
[Notes]
[Noteup]
[Previous]
[Next]
[Download (Current & Past)]
[Download (Current only)]
[繁體中文]
[Help]