Hong Kong Ordinances

BUSINESS REGISTRATION ORDINANCE - SECT 9

Exemption from payments of fees for small businesses

(1) Upon application being made to the Commissioner in the manner prescribed,
he shall exempt from the payment of the prescribed business  registration fee
and levy any person carrying on a business which is shown to his satisfaction-
(Amended 56 of 1984 s. 8)

   (a)  in the case of any business except a new business or any business
        whose profits are derived primarily from the sale of services to have
        total sales not exceeding an average of the sum specified in item 2 of
        Schedule 1; or (Amended 33 of 1994 s. 4)

   (b)  in the case of any business whose profits are derived primarily from
        the sale of services except a new business, to have total sales or
        receipts not exceeding an average of the sum specified in item 3 of
        Schedule 1; or (Amended 33 of 1994 s. 4)

   (c)  in the case of a new business is unlikely to have total sales or
        receipts, as the case may be, exceeding the averages referred to in
        paragraph (a) or (b) respectively. The average in each case shall be
        based on the sales or receipts for the period of 6 months immediately
        preceding the making of the application or on such other information
        as the Commissioner may see fit to accept.

(2) An application under this section shall be made not later than-

   (a)  1 month before the date of expiry of a current business registration
        certificate; or

   (b)  in the case of a new business 1 month after application for the
        registration of such business under section 5: Provided that the
        Commissioner may extend such period if he sees fit.

(3) Where an exemption is granted under subsection (1) the Commissioner shall
issue a business registration certificate endorsed to that effect, and such
exemption shall apply to the period of 12 months immediately following the
date of commencement endorsed thereon or to such further period or periods not
exceeding 3 years as the Commissioner may direct.

(4) The liability to pay the prescribed business registration fee and levy
shall not be affected by the making of any application under subsection (1)
unless the Commissioner shall otherwise direct, and where an exemption is
granted after the prescribed business registration fee and levy have been paid
such fee and levy shall be refunded. (Amended 56 of 1984 s. 8)

(5) Where an exemption is not granted under subsection (1) the Commissioner
shall so notify the person making the application therefor by notice in
writing served either personally or by registered post and such person may
appeal in the manner provided by section 17. (Replaced 6 of 1994 s. 56)

(5A) A notice under subsection (5) shall include a statement of the reasons
why an exemption is not granted. (Added 6 of 1994 s. 56)

(6) This section shall not apply to any company which is incorporated in Hong
Kong under the Companies Ordinance ( Cap 32) or to which Part XI of the
Companies Ordinance ( Cap 32) applies. (Added L.N. 95 of 1976; 27 of 1976 s.
3)