Hong Kong Ordinances

BUSINESS REGISTRATION ORDINANCE - SECT 7

Payment of fees

(Past version on 30/06/1997).

(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 business  registration certificate and for which the fee
               prescribed in item 1 of Schedule 1 and the levy have not been
               paid; or (Amended 3 of 1999 s. 7)

        (ii)   in respect of which a valid business registration certificate
               is due to expire, and the Commissioner has not received any
               notification of cessation in respect of such business under
               section 8(2) or where the person is a company which is deemed
               to be a person carrying on business under section 2(1A),
               (Replaced 3 of 1999 s. 7) to pay by a date specified in the
               notice the fee prescribed in item 1 of Schedule 1 and the levy;
               or

   (b)  carrying on business at a branch-

        (i)    in respect of which he is not in possession of a valid branch 
               registration certificate and for which the fee prescribed in
               item 2 of Schedule 2 and the levy have not been paid; or
               (Amended 3 of 1999 s. 7)

        (ii)   in respect of which a valid branch registration certificate is
               due to expire and the Commissioner has not received any
               notification of cessation in respect of such branch under
               section 8(2), (Replaced 3 of 1999 s. 7) to pay by a date
               specified in the notice the fee prescribed in item 2 of
               Schedule 2 and the levy, (Amended 33 of 1994 s. 3) except that
               in the case of a notice under paragraph (a)(ii) or (b)(ii) the
               date so specified shall be a date not earlier than the day
               following the date of expiry of the
               valid business registration certificate or branch registration
               certificate.

(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 business
        carried on at a branch, no notice under subsection (1)(a)(ii) or
        (b)(ii) has been received, every person carrying on such business
        shall so notify the Commissioner in writing within 1 month of such
        expiry.

(3) The Commissioner may by notice call upon any person who has carried on
business, or carried on business at a branch, at any time during the 6 years
immediately preceding the issue of the notice without being in possession of a
valid business registration certificate or branch registration certificate (as
the case may be) in respect of the business or branch, to pay by a date
specified in the notice any fee or levy which would have been payable by him
had the provisions of this Ordinance been complied with.

(4) Every person to whom a notice under subsection (1) or (3) is addressed
shall comply with that notice on or before the date specified in the notice.

(5) Notwithstanding the cessation of a business or of a branch of a business-

   (a)  any prescribed business registration fee or prescribed branch 
        registration fee or any levy which is payable in respect of the
        business or the branch, as the case may be, shall remain payable;

   (b)  any prescribed business registration fee or prescribed branch 
        registration fee or any levy which has been paid in respect of the
        business or the branch, as the case may be, shall not be refunded.
        (Added L.N. 90 of 1999 and 44 of 1999 s. 27) (Replaced 79 of 1992 s.
        4)