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本《条例》只包括一九八七年七月一日前所作的修订。
本条例旨在修订与香港商业登记有关之法例。

条次

第358D章 水污染管制 [1987年4月1日] 1987年第90号法律公告 第358D章
第1条引称 第I部 导言 本规例可引称为《水污染管制规例》。 第358D章
第2条释义 在本规例中,除文意另有所指外─ “工业工序”
指产生排放或沉积的工序,而排放或沉积并非来自住宅污水处理装置者;
“工业企业”(industrial enterprise)
指藉行业或业务经营方式进行工业工序的人; “工业处所”
指由工业企业占用以藉行业或业务经营方式进行工业工序的处所,不论该处所是否构成由同一或另一工业企业所占用的或由任何其他人所占用的较大处所的一部分;
“分区”
指由局长根据本条例第5条为水质管制区的不同部分订立不同水质指标而划定的该区的一个部分;
(1997年第362号法律公告;2000年第183号法律公告) “水费用户编号”
,就任何处所而言,指水务监督就用水量而根据《水务设施条例》编配的帐目编号;
“代码编号”
指监督为作纪录用途而将他所接获的任何通知或申请或他所批给的任何牌照或所批准的任何续期或更改所配予的编号;
“身分证” 指根据《人事登记条例》发出的身分证; “住用处所”
指任何专作居住用途并构成一个独立住户单位的处所; “住宅污水”
具有本条例第9条给予该词的涵义; “住宅污水处理装置”(domestic sewage
treatment plant)
指处理住宅污水的装置而该装置内是采用2个或多于2个以下分类的项目的─
磨碎机; 藉微生物作用的生物处理;
导引至承受水域的海底渠管;“更改牌照”(variation of a licence)
指根据本条例第28条更改牌照; “批给牌照” 指根据本条例第20条批给牌照;
“法定公告”(statutory public notice)
指监督根据本条例第19条安排刊登的公告; “抽样点”
指监督抽取排放或沉积的样本以作为该排放或沉积的素质和数量的典型样本的地点或多于一地点,不论是否属牌照指明的地点或多于一地点;
“流量率”,就任何排放或沉积而言,指来自任何处所的每一单位时间的排放量或沉积量,而该排放量或沉积量是─
使用流量计测量的;或
由监督在顾及该处所的有关用水量以及与该用水量有关的期间内的运作时数后评估的,并按一个工作天内操作期间的平均数计算;
“排放点” 指排放或沉积最初进入或相当可能最初进入─
任何公用排水渠或公用污水渠的地点;或 香港水域的地点;“商业处所”
指作商务或行业用途的不属工业处所的处所; “商业登记号码”(business
registration no.)
指税务局局长根据《商业登记条例》而对申请人所持有的任何商业登记证所配予的号码;
“最后公告” 指本条例第19条所提述的最后公告; “牌照续期”
指凭借本条例第23或23A条将牌照续期;
“经理”,就工业企业或住宅污水处理装置而言,指在香港负责管理工业企业或该住宅污水处理装置的居于香港的个别人士;
“机构处所”(institutional premises) 指并非以下处所的任何处所─ 商业处所;
“A表” 指附表2的A表。 (1990年第375号法律公告;1994年第324号法律公告)
第358D章 第3条 第358D章 第4条 第358D章 第5条法定公告须包括的详情 第II部
法定公告 在不抵触本条例第43条的条文下,每一法定公告均须载有下述详情─
条刊登的以及公告所提供详情的申请书已由监督接获的标题;
与公告有关而根据本条例提出的申请的类别,指明申请是为牌照的批给、牌照的续期或是为牌照的更改而提出的;
排放或沉积的类别,指明该排放或沉积是来自工业处所或是来自住宅污水处理装置的,或如来自其他来源则指明该来源;
和相关工业处所的位置,以及与申请有关的住宅污水处理装置或其他来源及位置;
来自工业处所、住宅污水处理装置或其他来源的排放或沉积的最高流量率;
(1990年第375号法律公告;1994年第324号法律公告)
如属排入香港水域的排放或属在香港水域的沉积,指明该承受水域所在的水质管制区及分区如属排入或沉积在公用排水渠或公用污水渠而流进香港水域的排放或沉积,则指明该等承受水域所在的水质管制区及分区
作为申请标的之排放或沉积的预期温度;
申请人拟用以处理到达排放点之前的排放或沉积的任何方法的陈述;
如申请更改牌照,会加入排放或沉积内的任何新组分的简略陈述;
可对作为公告标的之申请提出反对所据的理由和提出反对的方式的陈述(包括必须以书面向监督提出反对以及反对书须于公告最后一次刊登的30天内接获的事实)。
第358D章 第6条公告可与多于一项申请有关
法定公告可与多于一项根据本条例提出的申请有关,但必须就与公告有关的每一项申请提供第5条所订明的详情。
第358D章 第7条公告格式
每一法定公告均须采用附表1所列明的格式,或在情况许可下尽量与该格式近似。
第358D章 第8条申请牌照续期的程序 第III部 牌照
根据本条例申请牌照或申请牌照续期或更改牌照,须以A表提出。
每一项牌照续期申请均须在牌照期限届满日期前不早于4个月以及不迟于2个月提出。
第358D章 第9条续期申请有待决定时牌照的有效情况
作为按照第8条提出的续期申请的标的之牌照,须继续有效,直至监督批准或拒绝该申请为止;在监督拒绝申请的情况下,牌照须继续有效,直至根据本条例第29条提出上诉的期限届满为止。如申请续期的人就监督拒绝批准该续期提出上诉,则牌照须继续有效,直至上诉裁定为止。
第358D章 第10条逾期的续期申请
条另有规定,监督如在牌照期限届满日期前少于2个月接获牌照续期的申请,则仍须受理该申请,但该牌照在期限届满日期起即告无效,除非与直至获监督或上诉委员会续期。
在牌照期限届满日期以后方由监督接获的牌照续期申请,将不获监督受理。
第358D章 第11条就牌照的批给而提出反对的通知书
如任何人意欲就牌照的批给、续期或更改提出反对,而就该事项作出的申请已属法定公告的标的,则该人须在本条例第19条所指明的时间内以挂号邮递将该项反对用书面通知监督。
第358D章 第12条反对通知书的内容
根据第11条提出反对的通知书须包括提出反对的人的全名及邮递地址,并须由该人或由某个获授权代该人签署的个别人士签署。
反对通知书须列明反对理由,并提供足够的详情,使监督能决定─
批准申请是否可能会妨碍达致或保持任何有关水质指标;及
在决定是否批准申请前,他应否根据本条例第41条进行聆讯。 第358D章 第13条
第358D章 第14条牌照申请的登记
登记册须载有根据本条例第14或19条向监督提出的每一项排放或沉积牌照申请的下列详情─
申请人姓名或名称;
工业处所、住宅污水处理装置或其他来源的位置,而作出的排放或沉积是来自该处的;
工业企业的名称或装置的经理的姓名,或如排放或沉积来自其他来源,则该来源的名称或其主管人的姓名申请结果以及批给或拒绝批给牌照的日期;
在不抵触本条例第43条的条文下,登记册须就每一项牌照申请而载有由申请人填妥并送交监督的A表的副本一份。
第358D章 第15条更改或续期申请的登记
登记册须载有分别根据本条例第23、23A或28条向监督提出的每一项牌照续期或更改牌照申请的下列详情─
申请人姓名或名称;
工业处所、住宅污水处理装置或其他来源的位置,而作出的排放或沉积是来自该处的;
工业企业的名称或装置的经理的姓名或如排放或沉积来自其他来源,则该来源的名称或其主管人的姓名监督配予原有牌照的代码编号;
监督配予先前的任何更改牌照或牌照续期的代码编号;
申请结果以及更改或续期申请获批准或被拒绝的日期;
在不抵触本条例第43条的条文下,登记册须就每一项更改牌照或牌照续期的申请而载有由申请人填妥并送交监督的A表的副本一份。
第358D章 第15A条基于牌照取消而活动迁移所作出的补偿 第IV部 补偿的评估
或26条须支付的补偿,是藉参照在牌照取消时任何正合法进行的活动因该项取消以致迁移至另一场地所引起的损失而厘定的,则本条适用。
款的条文下,在厘定第款所提述的补偿的款额时,须顾及下述因素─
以最合理的路线及运输工具将以下各项迁移至香港境内的一个新场地的合理费用─
牌照取消时该活动所用的任何设备; 牌照取消时该活动所留用的任何物料;
牌照取消时该活动的半制成品及制成品;段所提述的设备安装在新场地的合理费用;
如新场地的任何牌照条件较原场地的相应牌照条件更为严格,或如新场地有任何牌照条件不适用于原场地,则为将设备提高等级以符合更严格的或新的牌照条件的合理费用。款所述一切,不得解释为该款包括─
为活动迁移而鉴定新场地的费用或安排迁移的费用;
在迁移时招致或因迁移而招致的设备或物料的任何损坏;
款另有规定外,将新场地设备提高等级的费用;
第款没有指明的任何因素均不得计算在为厘定第款所提述的补偿的款额之内。
第358D章 第15B条基于牌照取消而活动修改和适应所作出的补偿
或26条须支付的补偿,是藉参照在牌照取消时任何正合法进行的活动因该项取消而作必需的修改或适应以使该活动得以继续在现有场地合法进行所引起的损失而厘定的,则本条适用。
款所提述的补偿的款额时,须顾及下述因素─
牌照取消时该活动所用但为使该活动得以继续而须替换的任何设备的折旧价值;
段所提述的活动而取得的或由此产生的,且不能再用于该活动的原料及半制成品的费用,与该等原料及半制成品在处置时的价值的差额;
将废物回收及处理系统安装至所需程度,以使该活动得以继续合法进行的合理费用;
更换任何设备或将任何设备提高等级,以使该活动得以继续合法进行的合理费用;
在紧接牌照取消前就牌照尚余的有效期进行段所提述的任何提高等级工作所招致的任何额外操作和保养费用。款没有指明的任何因素均不得计算在为厘定第款所提述的补偿的款额之内。
第358D章 第15C条基于牌照取消而活动终止所作出的补偿
或26条须支付的补偿,是藉参照在牌照取消时任何正合法进行的活动因该项取消而关闭或终止所引起的损失而厘定的,则本条适用。
款所提述的补偿的款额时,须顾及下述因素─
牌照取消时该活动所用的任何设备的折旧价值;
段所提述的活动而取得的或由此产生的原料及半制成品的费用与该等原料及半制成品在处置时的价值的差额。款没有指明的任何因素均不得计算在为厘定第款所提述的补偿的款额之内。
第358D章 第15D条就更改牌照作出补偿
凡就更改牌照以向作出排放或沉积的人施加额外义务而根据本条例第25条须支付补偿,则本条适用。
款所提述的补偿的款额时,须顾及下述因素─
将任何设备提高等级至所需程度,以履行所施加的任何该等额外义务的合理费用;
为牌照所涵盖的有效期的余下期间进行该项提高等级工作所合理招致的任何额外操作和保养费用。款没有指明的任何因素均不得计算在为厘定第款所提述的补偿的款额之内。
(第IV部由1994年第324号法律公告增补) 第358D章 第16条送达文件的方式 第V部
杂项
除非本条例另有明文规定,否则根据本条例授权或规定须送达的文件可以下述方式送达─
以挂号邮递寄往须予送达的人最后为人所知的地址;或
凡须予送达文件的人为占用工业处所的工业企业或为住宅污水处理装置的拥有人或经理,则将文件张贴在该处所或装置凡须予送达的人为个别人士,可将文件交付给该个别人士或以挂号邮递寄往他最后为人所知的居住地点,藉以送达文件。
凡须予送达的人为公司,可将文件留在或以挂号邮递寄往该公司的注册办事处,藉以送达文件。
第358D章 第17条表格 附表2的表格是为施行本条例而订明的。
任何人在填写附表2所订明的表格时,作出或提供他明知在要项上不正确的陈述或评估,或罔顾后果地作出或提供在要项上不正确的陈述或评估,或明知而遗漏要项,即属犯罪,可处罚款$10000。
第358D章 第17A条监督可获取资料
监督在行使他根据本条例第35条而具有的权力时,可获取与下述各项有关的资料─
与规定在A表提供的详情有关的任何事项; 作出排放或沉积的各个期间或时间;
作出排放或沉积所涉及的任何工序、装置或设备的详情。
(1990年第375号法律公告;1994年第324号法律公告) 第358D章
第17B条违反牌照条文的罪行
款所指明的根据本条例批给的牌照的任何条文,即属犯罪,可处罚款$200000及监禁6个月。
款而指明的条文即为规定下述各项的任何条文─
规定排放或沉积的特性或构分的限度;
规定排放或沉积不得含有任何受禁止物质;
规定或指明化粪池的清除污泥工作或就清除出来的污泥而备存纪录;
规定或指明从化粪池清除污泥工作中所移走的污泥的适当处置;
规定或指明就从任何住宅污水处理装置或废水处理设施所移走的污泥或隔滤物而备存纪录,或规定或指明该等污泥或隔滤物的适当处置;
规定或指明废水处理设施的提供、操作或保养;
规定或指明备用废水处理设备的提供;
规定或指明抽样点的提供或在该抽样点提供合适和可取用的设施;
规定或指明用以测量排放或沉积特性或构分的任何设备、设施或设置的提供、操作或保养;
规定或指明对排放或沉积特性或构分进行例行自动监察、记录或分析,或规定或指明使监督可取得该等监察、记录或分析结果;
规定或指明将任何影响遵从牌照规定的紧急事故通知监督;
规定或指明将任何会改变排放或沉积特性或构分的情况通知监督。 第358D章
第18条费用 须就附表3第2栏所述事项向监督缴付该附表第3栏所指明的费用。
第358D章 附表1由监督根据《水污染管制条例》第19条刊登的公告的格式
[第7条] 水污染管制条例 条刊登的公告
……………………………………………………………………………………
管制区水污染管制监督。
现特此公告,监督已根据《水污染管制条例》接获下述申请书乙/若干份─
申请类别─ 排放或沉积类别─ 处所或装置名称─ 承受水域─ 温度─ 处理方法─
新组分─ 最高流量率或耗水量─
上述申请书副本存录于环境保护署所备存的登记册内,可供在办公时间内查阅;环境保护署地址是:…………………………………………………………………………………..
……………………………………………………………………………………………………………………….。
如反对批准上述所公告的任何申请,应以书面列明反对理由,并在本公告刊登后30天内提交同一办事处。《水污染管制条例》第19条所指明的唯一反对理由是:批准申请可能会妨碍达致或保持根据本条例第5条就
………………………………
…………………………………………………………………………………………………………………………….
管制区而订立的水质指标。
(1989年第244号法律公告;1990年第375号法律公告;1994年第324号法律公告;1997年第362号法律公告;1999年第78号第7条)
第358D章 附表2香港政府 [第2及17条] A表 本栏由署方填写 代码编号 WPCO/ /
/ 香港政府 水污染管制条例 牌照申请书/牌照续期/更改牌照申请书
……………………………………………………..
水质管制区。 A栏申请人 A1.申请人必须填写本栏。 姓名或名称
…………………………………………………………………………………………
姓名或名称
…………………………………………………………………………………………
身分证号码,如申请人为商号,则商业登记号码
…………………………………………. 通讯地址
………………………………………………………………………………………………………
……………………………………………………………………………………………………………………..
……………………………………………………………………………………………………………………..
……………………………………………………………………………………………………………………..
电话号码
………………………………………………………………………………………………………
申请人以什么身分提出申请?
………………………………………………………………………
(例如:“拥有人”、“占用人”、“经理”、“董事”、“代理人”)
______________________________________________________________________
A2.如为商业处所、工业处所或机构处所(包括供多于一个住户单位占用的处所,不论租作假日宿处或作其他用途),或为住宅污水处理装置提出申请,请填写本栏。
企业名称
………………………………………………………………………………………………………
登记地址
………………………………………………………………………………………………………
……………………………………………………………………………………………………………………..
……………………………………………………………………………………………………………………..
……………………………………………………………………………………………………………………..
经理姓名
………………………………………………………………………………………………………
经理的身分证号码
………………………………………………………………………………………..
经理的业务用电话号码
…………………………………………………………………………………
B栏流出物 B1.申请人必须填写本栏。
作出的排放或沉积所来自的处所的名称及详细地址。
……………………………………………………………………………………………………………………..
……………………………………………………………………………………………………………………..
在何日已开始或将开始排放或沉积?
……………………………………………………………………………………………………………………..
______________________________________________________________________
B2.有厕所、浴室或厨房废水的申请人必须填写本栏。 ? 其他处理设施□
用以输送脏水的公用污水渠或排水渠□ 或,请指明
…………………………………………………………………………
) 述明与所涉处所有关的设施的位置
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
厨房及浴室废水排放到那裹 化粪池□ 用以输送脏水的公用污水渠或排水渠□
或,请指明
…………………………………………………………………………
) 述明与所涉处所有关的设施的位置
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
______________________________________________________________________
B3.如为商业处所、工业处所或机构处所提出申请,请填写本栏。
在该处所进行的工业、行业、业务或其他工作
…………………………………………………………………………………………………………
…………………………………………………………………………………………………………
员工人数
…………………………………………………………………………………………
每日工作时数
…………………………………………………………………………………………………………
每星期工作日数
…………………………………………………………………………………………………………
如预期上述任何资料会有变动,请详加说明
………………………………………………………………………………………………………………
………………………………………………………………………………………………………………
制造什么
………………………………………………………………………………………….
所用原料
………………………………………………………………………………………….
任何产生的废水水流………………………………………………………………………………………………………..
水费用户编号
…………………………………………………………………………………..
最近一次接获的水费单上所载资料─ 该水费单上的水费期
…………………………………………………………………………………………………..
…………………………………………………………………………………………………..对上一次接获的水费单上所载资料─
该水费单上的水费期
…………………………………………………………………………………………………..
…………………………………………………………………………………………………..______________________________________________________________________
B4.如为住用处所的排放提出申请,请略去本栏。
排放或沉积的每日最高流量率是多少?………………………………………………………………………………………………………………
除自来水外,是否有其他用水来源?
………………………………………………………………………………………………………………
如有,请指明
………………………………………………………………………………………………………………
并指明其每日总用水量
…………………………………………………………………………
如流出物排离你的处所前已经过处理,请在下列空格内加上“ˇ”号,以显示所使用的处理程序─
隔滤□ 温度控制 □ 沉降□ 生物处理 □ 化学沉淀□ 那一种?
………………………………. 离子交换□ 其他程序 □ 酸碱值调节□
那一种?
……………………………….如有处理装置的设计图及示意图,请提供一份。
流出物排放到那裹?………………………………………………………………………………………………………………
(例如地面排水渠、脏水渠、处理装置、河流、溪涧或海);请在C栏绘画该排放的草图。
C栏图则
如为住用处所的排放提出申请,请略去本栏。如非为住用处所的排放提出申请,请在本栏绘画或附以一幅显示下述资料的草图─
可抽取流出物样本的地点。
D栏续期或更改如申请更改现有牌照或就现有牌照申请续期,填写本栏。
现有牌照号码
………………………………………………………………………………………..
牌照届满日期
………………………………………………………………………………………..
如为更改条件提出申请,请述明拟作的更改及其理由─……………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………
E栏声明申请人必须填写本栏。
本人特此证明,尽本人所知所信,本表格内所提供的详情全属正确。 签署
………………………………… 日期
………………………………… 注:
1.如表格所留空位不够用,可加纸填写。
2.本申请书所提供的资料及申请结果,将会记录在公开予公众人士查阅的登记册内。
如申请人意欲将某些资料保留,不向公众公布,须另行根据本条例第43条申请。3.牌照在订明费用缴付后方予发出,费用详细资料载于本申请表格所随附的单张。指明应缴款日期的缴款通知书将送交申请人,而除非有关费用在到期前缴付,否则牌照将不予发出。
警告:《水污染管制规例》第17条规定,任何人填写本表格时明知或罔顾后果地作出或提供在要项上不正确的陈述或评估,或明知而遗漏要项,即属犯罪,最高可处罚款$10000。
(1990年第375号法律公告;1994年第324号法律公告) 第358D章 附表3费用
[第18条] 项 详情 费用 $
1.来自工业处所、机构处所或商业处所的排放或沉积─
批给新牌照(在根据本条例第15条批给的牌照届满时批给新牌照
者除外)或更改牌照而─ 流量率每天不超过10立方米
…………………………………………….1290
流量率每天超过10立方米但不超过30立方米 ……………………1470
流量率每天超过30立方米
………………………………………………..1655牌照续期,或在根据本条例第15条批给的牌照届满时批给新牌照而─
流量率每天不超过10立方米
…………………………………………… 735
流量率每天超过10立方米但不超过30立方米 ………………….. 810
流量率每天超过30立方米
……………………………………………….
8101A.来自工业处所、机构处所或商业处所而只是住宅污水的排放或沉 积 110
2.来自住宅污水处理装置的排放或沉积─
批给新牌照(在根据本条例第15条批给的牌照届满时批给新牌
照者除外)或更改牌照
…………………………………………………………..3480牌照续期,或在根据本条例第15条批给的牌照届满时批给新
牌照
…………………………………………………………………………………….14553.就来自住用处所的排放或沉积而批给新牌照或更改牌照或将牌照
续期
………………………………………………………………………………………….
1104.根据本条例第42条发出登记册内的一项记项的核证副本 ………. 60
(1990年第375号法律公告;1994年第324号法律公告;1996年第494号法律公告;1997年第572号法律公告;2000年第303号法律公告)

合伙公司
合伙公司,分为无限责任和有限责任两种。合伙公司的人数不可超过二十人,除非是由律师、会计师、证券经纪等专业人士所组成的合伙公司。超过二十人须注册为法人公司。
有限责任合伙经营不得有超过二十名合伙人。其中必须起码有一人负无限责任,其余的合伙人可祇负有限责任。
合伙人义务和权利
无限责任合伙公司,受《合伙经营条例》管制。合伙人之间可口头或书面形式订立合伙协议,划定合伙人之间的义务和权利。若合伙人之间无合伙协议,《合伙经营条例》规定,所有合伙人一视同仁,共同分享和负担商号的收支。合伙公司,因任何合伙人死亡或破产而解散。此外任何合伙人可发出合理时间的通告通知所有其它合伙人而解散所营公司。
根据《合伙经营条例》,每一合伙人均为合伙商号的代表,可以公司名义举债或签订合约。每一合伙人均需肩负合伙公司的全部对外责任。合伙人共同拥有合伙公司的资产。
有限责任合伙人可以是法人团体。所以一有限责任合伙经营,可由一个人作无限责任合伙人,另三家有限公司作有限责任合伙人,合成一有限责任合伙经营。
第 1 页
根据法例,有限责任合伙人不得参与合伙公司的业务和行政事宜,也不被视为合伙商号的代理人,但有权查帐。若有限责任合伙人参与管理合伙公司的业务,须全面与其它合伙人共同负责参与管理期间所产生的债项。
合伙人变更
合伙人加入或退出,必须得其它合伙人全部同意。新加入的合伙人,无须负责合伙公司从前的债项。刚退出的合伙人,仍须负责退出合伙公司前的债项。根据《合伙经营条例》,凡合伙人事有所变动,应在政府宪报刊登公布。否则,外人可视未变更前的合伙人为目前仍有效的合伙成员。另根据《业务转让条例》,合伙业务转让应在两份英文报章及一份中文报章刊登通告分清上下手责任。
上述关于合伙人之间的义务和权利,可由合伙协议条件更改。 登记手续
筹办合伙公司的法律手续很简单,合伙人祇须派代表到税务局商业登记处,填妥商业登记证申请表格,连登记费一同交回。但要留意,合伙经营的商业登记申请表格,和独资公司的不同。
第 2 页
有限责任合伙公司,受《有限责任合伙经营条例》管制。有限责任合伙公司,除要办商业登记之外,还须在公司注册署注册。
合伙公司的成立手续和独自公司差不多,也可于一天之内办妥: 步骤一
合伙人应就如何经营及管理拟登记之公司达成协议,包括议定每位合伙人在公司的权利和责任以及利润的分配比例等。这些协议虽然可以自己订定,但经由律师订定和作证,可免日后的争议。本公司也有代办草拟简单的合伙协议书,详情及收费请致电报23411444或电邮查询。
步骤二
合伙人拟定办事处后,必须在公司开业后一个月内向税务局辖下的商业登记署申请商业登记证。
步骤三
合伙人须填妥申请书,并缴付订明的牌照费。一般情况下,一个小时即可办妥商业登记证。申请人也可以把填妥之指定表格连同指定金额的商业登记费邮递到商业登记署,商业登记署会把登记证寄到所属公司的营业地址或您指定的地址。
第 3 页 注意事项
根据[商业登记条例],经营者必须把商业牌照挂在营业地址的显眼地方。
牌照有效期为一年或者三年,经营者必须于提交申请登记证时作出选择。请按此参阅商业登记费列表。
提交申请表格时,经营者必须把您的身份证复印本一并提交。
经营者可以现金,支票或易办事缴纳商业登记费。
除了商业登记证,经营者可能还要申办其它牌照才可以开始经营其业务,如果该等业务比较特别,例如酒家或证券中介业务等。
不论是独资公司和合伙公司,香港的法律都没有对经营者的国际有任何特别的限制。也就是说,经营者可以是任何国际之人士。但是,如果经营者并非香港居民,那么,经营者就必须委任一个香港居民作为代表。请注意,代表没有任何代理公司业务之权利,代表的责任只限于接受政府信件。本公司可以提供出任代表服务。

全文第一条 本条例定名为商业登记条例。第二条
在本条例内,除按照上下文另具意义者外,下开各词应解释如下--“商业”指任何形式之行业、贸易、工艺、专业、职业或其他活动,为谋取利益而从事者,同时亦指一所会社;“签署证明”指局长根据第十九条之规定所作之签署证明;“会社”指任何法团或团体,设立之目的在于为其会员提供设施以便进行社交或康乐活动,该法团或团体并且--;及拥有会址,专供其会员使用;“局长”指根据税务条例委任之税务局局长;“副本”就分行登记证而言,指根据第十四和所制订之规例发出之分行登记证副本;“副本”就商业登记证而言,指根据第十四条所制订之规例发出之商业登记证副本;“征款”指附表内第6项所规定之款额;“营业地点”包括下开场所--如属根据公司条例在香港注册成立之公司,指其注册办事处;及如属公司条例第十一部适用之公司,则指根据该部之规定,经向公司注册官呈报姓名作注册用之人士之地址;“规定之分行登记费”指附表内第5项所规定之费用;“规定之商业登记费”指附表内第1项所规定之费用;“规定之签署证明费用”指根据第十四条制订之规例所规定之签署证明费用;“破产欠薪保障基金”指视为根据一九八五年破产欠薪保障基金条例第六条设立并继续存在之基金;“登记册”指税务局局长设置之商业登记册;“有效分行登记证”指局长根据第六条之规定发出而仍未过期之登记证,或任何仍未过期之分行登记证之副本;“有效商业登记证”指局长根据第六条之规定,或曾根据一九五二年商业管制条例之规定发出而仍未过期之登记证,或任何仍未过期之商业登记证之副本;就本条例之规定而言,任何公司--如根据公司条例之规定,在香港注册成立,或适用于公司条例第十一部之条文;及除本条规定外毋须根据本条例登记,应视作经营商业之人士,并须根据本条例登记。税务局任何人员,经局长一般或特别授权,并在其指示下,可执行本条例所规定局长执行之职务,并可运用本条例赋予局长之权力。第三条
在本条例内,“经营商业之人士”一词之定义如下--如属个人或法人团体,指个人或法人团体;如属合股经营之商业,指所有合伙人;及如属其他团体经营之商业,则指该团体之主要负责人员:但任何根据税务条例第八条被视为担任有收益之职位或职业之人士,不得纯因此理由而被视为本条例所指经营商业之人士。
1234567倘经营商业之人士为无行为能力者或本身不在香港者,则根据本条例之规定该人须采取之行动或须办理之事务,应视作须由该无行为能力人士之受托人或该不在本港人士之代理人办理。为执行本款之规定起见,倘局长将挂号函件邮寄有关人士之营业地点,而该人未能于发函之日起七日内,在一般办公时间亲临该函所指定之地点,则该人应视作不在香港论。倘经营商业而根据本条例之规定须采取任何行动或办理任何事务之人士乃一间公司,则该公司之秘书、经理或任何董事应对采取上述行动或办理上述事务负责。倘局长将通知书送达任何人,谓将其视作经营商业之人士,则除非该人于该通知书送达之日起一个月内,向局长提供满意之证据,证明其并非经营商业,否则该人应作经营商业论:但该人如未能于所述之一个月期间内提供令局长满意之证据,则可于紧接该期间之十四日内根据第十七条所规定之办法提出上诉。为执行本条之规定起见--“代理人”如属不在本港之人士,包括--该人在香港之代理人、律师、代管人、破产管理人或经理人;及任何在香港之人士,而上述不在本港之人乃透过此人收取商业所得或来自业务之利益或收入者;“无行为能力者”指未成年人、精神病患者、白痴或心智不健全之人士;“受托人”包括任何受托人、监护人、掌管人、经理人或其他代人监管、控制或管理资产之人士,但不包括遗嘱执行人。第四条
除根据税务条例或本条例之规定执行职务外,税务局每一人员在根据本条例之规定执行职务时可能获知与任何人士之事务有关之一切资料,均须保密或协助保密,亦不得将该等资料告知任何人,但与该等资料有关之人士或其遗嘱执行人或该人或其遗嘱执行人之获授权代表则除外;此外,又不得容许或准许任何人查阅局长所拥有、保管或管理之任何记录。在根据本条例之规定执行职务前,税务局每一人员须有规定表格,在一名太平绅士面前签署及宣誓或确认保密。除因执行税务条例或本条例而有此需要外,税务局任何人员均毋须向法院泄漏或透露其根据本条例执行职务时获悉之任何资料或事物;除出示根据本条例须由局长保存之文件外,毋须向法院出示与该资料或事物有关之任何文件。款或第八条第款之规定向局长提供之资料,不应接纳为针对提供该等资料之人士之证据,惟根据第十五条第段之规定就违例事项提出检控则除外。纵使本条已有规定,税务局人员为执行本条例之规定所接获之资料,可连同申报表、帐表或其他有关文件之副本,一并送交予差饷物业估价署署长、印花税署署长或遗产税署署长。纵使本条已有规定,但局长可允许核数署署长或该部门经由核数署署长正式授权代其执行职务之任何人员,于需要时查阅任何记录或文件,以便执行其职务。就第款之规定而言,核数署署长或任何如上述所授权之人员应视作税务局人员论。第五条
凡经营任何商业而无根据一九五二年商业管制条例之规定办理登记之人士,或开始经营任何新商业,或经营本条例规定适用之任何商业之人士,均须依照为登记该商业所规定之方式,向局长提出申请。
1234567款所作之申请,必须于本条例生效日期起,或该有关新商业开始经营时起,或本条例规定对某一商业适用之日起一个月内提出,以日期较后者为准:但局长如认为适当,可将该段期间延长。段另有规定外,任何在分行经营第款适用之商业之人士,必须以书面通知局长。如属商业分行,并在一九八四年商业登记条例生效日期*前已获发给有效之商业登记证,则段之规定,仅于该有效商业登记证于上述日期之后第一次期满时始适用。款所作之通知,必须于分行开始经营业务时起,或第款之规定开始适用于该分行之日期起一个月内作出,以日期较后者为准:但局长如认为适当,可将该段期间延长。第六条
款提出之申请后,须依照规定之方式,为每一宗商业登记。款发出之通知后,局长须依照规定之方式,为每一间分行登记。为执行本条例之规定起见,凡根据一九五二年商业管制条例之规定登记之商业,应视为已根据本条之规定登记论。凡根据第七条之规定或根据裁判司按第十五条之规定颁发之命令,已缴付规定之商业登记费及征款者,或根据第九条之规定已获豁免缴费者,局长应就每一宗商业,发给商业登记证。凡根据第七条之规定或根据裁判司按第十五条之规定颁发之命令,已缴付规定之分行登记费及征款者,局长应将分行登记证发给该分行。对于任何非法之商业,局长毋须予以登记,或向其发出任何商业登记证。商业登记证及分行登记证,其有效期至证内批注之届满日期为止;除非该等登记证载有下开批注,否则应属无效--规定之商业登记费或规定之分行登记费及征款经已清缴;或倘属商业登记证,则注明毋须缴费。局长对任何商业发给商业登记证或分行登记证,不应视为表示该商业,或该商业之经营人,或该商业之雇员所须遵守之法例规定,已获遵守论。第七条
任何经营商业但并无就该商业持有有效商业登记证之人士,缴交附表内第1项所规定之费用及征款。任何在分行经营商业但并无持有有效分行登记证之人士,缴交附表内第5项所规定之费用及征款。款所发通知书之受文人须于通知书指定之日期或该日之前,按照通知书指示办理;倘在下述登记证期满后一个月内仍未接获该通知书者,则经营该商业之人士应据情通知局长--分行经营业务所获发之分行登记证。第八条
倘登记申请书(不论该申请书乃根据本条例或一九五二年商业管制条例之规定呈交)内所列有关某商业之资料有任何变更,则经营该商业之人士须于资料变更时起一个月内,以书面通知局长。倘商业不再继续经营,则前经营该商业之人士须于歇业后一个月内,以书面通知局长。
1234567倘歇业后再行复业,则经营该商业之人士须于复业后一个月内,以书面通知局长。为执行本条例而须获取充分资料,局长可用书面通知任何彼认为能够提供有关资料之人士,要求该人--提供局长视为需要之详情;或依照局长指定之时间及地点出席约晤,以便该等资料获得审核。本条内凡提及商业之处亦包括该商业之分行在内。第九条
在依照规定之方式向局长提出申请后,局长如满意认为任何人士所经营之商业符合下开情形,则可豁免其缴交规定之商业登记费及征款--除新商业或任何主要由推销服务赚取利润之商业外,任何商业其总营业额不超过附表内第2项所注明之平均数者;或除新商业外,任何主要由推销服务赚取利润之商业,其总营业额或总收入不超过附表内第3项所注明之平均数者;或如属新商业,其总营业额或总收入段或段所指之平均数者。以上各项所指之平均数,乃根据提出申请之前六个月期间之营业额或收入计算,或根据局长认为适当而加以接纳之其他资料计算。根据本条之规定所作之申请,最迟必须--在现有商业登记证期满前一个月提出;或如属新商业,则在根据第五条之规定申请登记该商业后一个月内提出:但局长如认为适当,可将该段期间延长。款之规定准予豁免缴费者,则发给注明豁免之商业登记证,而该项豁免适用于证内批注生效日期之翌日起十二个月,或局长所指定之一段更长期间或多段期间,但不得超过三年。除非局长另有指示,否则缴交规定商业登记费及征款之责任,应不受根据第款所作之任何申请所影响;倘于缴交规定之商业登记费及征款后获准豁免,则该费用及征款均获发还。倘不批准豁免,局长应将此事通知申请豁免之人士,而该人可依照第十七条所规定之办法,于上述通知之日期起十四日内提出上诉。对根据公司条例之规定在香港注册成立,或公司条例第十一部对其适用之任何公司,本条之规定并不适用。第十条
同一人士或团体,如经营两宗或以上之商业者,须受下开规定所约束--根据第五条之规定提出登记任何该等商业之申请,应包括所有该等商业在内;(已撤销,见香港法例一九八四年第五十六号第九条)该等商业均无资格根据第九条之规定获得豁免缴费。就本条之规定而言,倘两宗或以上之商业中每一宗之经营人均相同,且并无其他人士经营其中任何一宗商业者,则该两宗或以上之商业始应视作由同一人士或团体经营论。第十一条
倘任何规定之商业登记费或规定之分行登记费以及征款并未于第七条所指定之时间内清缴,则局长得以书面通知任何须负责缴交该等费用之人士,着令将附表第4项所订明之款额附加于该费用及征款内,而一并予以追讨。(已撤销,见法例公告一九七四年第六十四号及香港法例一九七四年第三十号第二条。)
1234567将规定缴交任何费用或征款之期限延长;及款之规定而着令附加于任何费用或征款内之任何款额免除。第十二条
有效之商业登记证须于该证所指之营业地点展示。有效之分行登记证须于该证所指之分行展示。第十三条
局长得以书面授权任何公职人员为督察。为确定本条例之规定是否遵行起见,任何商业登记督察及任何根据第款所委任之督察,有权于任何合理时间进入彼有理由相信正在经营业务之楼宇,并可就此目的,在该地点进行所需之视察及查询。第十四条
港督会同行政局可制订规例规定--申请登记商业及其分行之方式;申请豁免缴付费用及征款之方式;登记册之形式及所须记录之资料;商业登记证及分行登记证之格式;商业登记证副本及分行登记证副本之发出及其收费;对任何人士或一组人士或商业所受本条例各条款之约束全部或部分予以豁免;签署证明及发给文件之费用;为执行本条例规定下之任何事项而制订一般性规定。根据本条例制订之任何规例得规定,如有触犯该条例者,即属违法,并可规定该等罪项之罚则为罚款不超过一千元及监禁六个月。第十五条
任何人士,如有下开行为者,即属违法,可判罚款二千元及监禁一年--根据本条例执行职务但未依照第四条第违反第四条第款所作之誓言;未有依照第五条之规定提出申请;未有清缴根据第七条所定之任何费用或征款,以及根据第十一条之规定附加于该等收费内之款额;款之规定,将并无接获局长之通知一事向局长呈报;未有依照第八条之规定,提供有关之资料,或未有遵照局长根据该条所发出之通知或所作出之规定办理;未有根据第十二条之规定,将有效之商业登记证或有效之分行登记证展示;伪造本条例有条文加以规定之文件;根据本条例之规定以口头或书面向局长作出任何陈述或提供任何资料,而有关之陈述或资料在重要情节方面乃属虚假或因重要情节有所遗漏以致属于虚假,且该人明知或有理由相信其乃属虚假者;或抗拒或阻碍督察根据本条例之规定执行其职务。款段所列行为或遗漏事项者,主审之裁判司除可判刑罚外,得下令该人向局长缴交有关之费用及征款以及由局长附加其上之任何款额,而该等费用、征款及款额乃系假若在该人遵行本条例之规定且并无触犯本条例所载之任何违例事项之情形下,彼在先前六年之期间内原应缴纳者。
1234567段发出缴款命令时--须规定刚在定罪日之前两年所应缴付之数额应立即向局长缴纳;及可按照裁判司条例第四十一条之规定,准予一段时间以便清缴该命令内列明之款项余额;及可就未有缴交该命令所列明之数额一事,按裁判司条例第六十八条之规定计算,判处监禁一段期间。为执行本款之规定起见,局长应视为--款之规定,要求提出申请登记之人士缴交规定之商业登记费或规定之分行登记费就未有缴交规定之商业登记费或规定之分行登记费及征款一事,已按照第十一条之规定将有关之款额附加于该等费用之上。根据本条之规定所作之检控,须于触犯违例事项之日起六年内提出。款之规定起见,“伪造”一词之定义与刑事罪条例第六十九条所载之定义相同,而该条之全部条款,对执行上述规定全部适用。第十六条
本条例之条款并不适用于--在民事或刑事诉讼中,任何该等文件之副本或节录本一经局长签署证明属实,即成为文件内载事实之表面证据。任何声称由局长签署证明之该等副本或节录本,除能提出反证外,否则应视作系由局长签署证明论。第二十条
本条例所规定发出之任何通知书,得以下开方法送达--挂号邮寄往最后所知收件人之商业地址或住址。第二十一条
除本条例规定须予退还之征款外,局长须将接获之所有征款拨付破产欠薪保障基金。附表项
目 款 额 条
号1.若申请登记乃于下开日期提出或登记证乃于下开日期届满,则商业登记或另发一张商业登记证所应缴交之费用为--一九七四年四月一日之前
二十五元 第七条一九七四年四月一日或该日之后及一九七五年四月一日之前
五十元 第七条一九七五年四月一日或该日之后及一九七九年四月一日之前
一百五十元 第七条一九七九年四月一日或该日之后及一九八三年四月一日之前
一百七十五元 第七条一九八三年四月一日或该日之后及一九八五年四月一日之前
三百五十元 第七条一九八五年四月一日或该日之后及一九八七年四月一日之前
五百元 第七条一九八七年四月一日或该日之后 五百五十元
第七条2.除新商业或主要由推销服务赚取利润之商业外,可获豁免之商业之平均总营业额
每月一千五百元 第九条第3.可获豁免而主要由推销服务
段赚取利润之商业之平均总营业额或总收入 每月四百五十元
第九条第4.因未缴下开费用附加之罚款 段--规定之分行登记费及征款 十五元
第十一条第规定之商业登记费及征款 五十元
第十一条第款5.若于一九八四年商业登记条例开始实施之日或该日之后申请登记或登记证期满,则分行登记或另发一张分行登记证所应缴纳之费用
十五元
第七条6.商业或分行登记、另发一张商业登记证或另发一张分行登记证所应缴纳之征款
一百元 第七条* 一九八四年十月一日。 1234567

1.简称2.释义3.须负责履行法定行为之人士4.官方保密5.登记之申请6.商业登记及商业登记证之发给7.缴费8.须提供之资料9.小型商业豁免缴费10.同一人士或团体经营多宗商业11.逾期未缴费之罚则12.登记证之展示13.视察14.规例15.违例事项16.豁免事项17.上诉18.立法局通过决议案修订附表19.文件之签署证明及发给20.通知书之送达21.基金之设立附表本条例旨在修订与香港商业登记有关之法例。全文1.简称本条例定名为商业登记条例。2.释义在本条例内,除按照上下文另具意义者外,下开各词应解释如下——“商业”指任何形式之行业、贸易、工艺、专业、职业或其他活动,为谋取利益而从事者,同时亦指一所会社;“签署证明”指局长根据第19条之规定所作之签署证明;“会社”指任何法团或团体,设立之目的在于为其会员提供设施以便进行社交或康乐活动,该法团或团体并且——;及拥有会址,专供其会员使用;“局长”指根据《税务条例》委任之税务局局长;“副本”就分行登记证而言,指根据第14条所制订之规例发出之分行登记证副本;“副本”就商业登记证而言,指根据第14条所制订之规例发出之商业登记证副本;“征款”指附表内第6项所规定之款额;“营业地点”包括下开场所——如属根据公司条例在香港注册成立之公司,指其注册办事处;及第11部适用之公司,则指根据该部之规定,经向公司注册官呈报姓名作注册用之人士之地址;“规定之分行登记费”指附表内第5项所规定之费用;“规定之商业登记费”指附表内第1项所规定之费用;“规定之签署证明费用”指根据第14条制订之规例所规定之签署证明费用;“破产欠薪保障基金”指视为根据1985年破产欠薪保障基金条例第6条设立并继续存在之基金;“登记册”指税务局局长设置之商业登记册;
12345678910111213141516“有效分行登记证”指局长根据第6条之规定发出而仍未过期之登记证,或任何仍未过期之分行登记证之副本;“有效商业登记证”指局长根据第6条之规定,或曾根据1952年商业管制条例之规定发出而仍未过期之登记证,或任何仍未过期之商业登记证之副本;就本条例之规定而言,任何公司——之规定,在香港注册成立,或适用于公司条例第11部之条文;及除本条规定外毋须根据本条例登记,应视作经营商业之人士,并须根据本条例登记。税务局任何人员,经局长一般或特别授权,并在其指示下,可执行本条例所规定局长执行之职务,并可运用本条例赋予局长之权力。3.须负责履行法定行为之人士在本条例内,“经营商业之人士”一词之定义如下——如属个人或法人团体,指个人或法人团体;如属合股经营之商业,指所有合伙人;及如属其他团体经营之商业,则指该团体之主要负责人员;但任何根据《税务条例》第8条被视为担任有收益之职位或职业之人士,不得纯因此理由而被视为本条例所指经营商业之人士。倘经营商业之人士为无行为能力者或本身不在香港者,则根据本条例之规定该人须采取之行动或须办理之事务,应视作须由该无行为能力人士之受托人或该不在本港人士之代理人办理。为执行本款之规定起见,倘局长将挂号函件邮寄有关人士之营业地点,而该人未能于发函之日起7日内,在一般办公时间亲临该函所指定之地点,则该人应视作不在香港论。倘经营商业而根据本条例之规定须采取任何行动或办理任何事务之人士乃一间公司,则该公司之秘书、经理或任何董事应对采取上述行动或办理上述事务负责。倘局长将通知书送达任何人,谓将其视作经营商业之人士,则除非该人于该通知书送达之日起一个月内,向局长提供满意之证据,证明其并非经营商业,否则该人应作经营商业论;但该人如未能于所述之一个月期间内提供令局长满意之证据,则可于紧接期间之十四日内根据第十七条所规定之办法提出上诉。为执行本条之规定起见——“代理人”如属不在本港之人士,包括——该人在香港之代理人、律师、代管人、破产管理人或经理人;及任何在香港之人士,而上述不在本港之人乃透过此人收取商业所得或来自业务之利益或收入者;“无行为能力者”指未成年人、精神病患者、白痴或心智不健全之人士;“受托人”包括任何受托人、监护人、掌管人、经理人或其他代人监管、控制或管理资产之人士,但不包括遗嘱执行人。4.官方保密或本条例之规定执行职务外,税务局每一人员在根据本条例之规定执行职务时可能获知与任何人士之事务有关之一切资料,均须保密或协助保密,亦不得将该等资料告知任何人,但与该等资料有关之人士或其遗嘱执行人或该人或其遗嘱执行人之获授权代表则除外;此外,又不得容许或准许任何人查阅局长所拥有、保管或管理之任何记录。
12345678910111213141516在根据本条例之规定执行职务前,税务局每一人员须用规定表格,在一名太平绅士面前签署及宣誓或确认保密。除因执行税务条例或本条例而有此需要外,税务局任何人员均毋须向法院泄漏或透露其根据本条例执行职务时获悉之任何资料或事物;除出示根据本条例须由局长保存之文件外,毋须向法院出示与该资料或事物有关之任何文件。款或第八条第款之规定向局长提供之资料,不应接纳为针对提供该等资料之人士之证据,惟根据第15条第段之规定就违例事项提出检控则除外。纵使本条已有规定,税务局人员为执行本条例之规定所接获之资料,可连同申报表、帐表或其他有关文件之副本,一并送交予差饷物业估价署署长、印花税署署长或遗产税署署长。纵使本条已有规定,但局长可允许核数署署长或该部门经由核数署署长正式授权代其执行职务之任何人员,于需要时查阅任何记录或文件,以便执行其职务。就第款之规定而言,核数署署长或任何如上述所授权之人员应视作税务局人员论。5.登记之申请凡经营任何商业而无根据1952年商业管制条例之规定办理登记之人士,或开始经营任何新商业,或经营本条例规定适用之任何商业之人士,均须依照为登记该商业所规定之方式,向局长提出申请。款所作之申请,必须于本条例生效日期起,或该有关新商业开始经营时起,或本条例规定对某一商业适用之日起一个月内提出,以日期较后者为准;但局长如认为适当,可将该段期间延长。款适用之商业之人士,除非在1992年商业登记实施前,已根据第六条第款予以登记,否则必须以分行登记所要求之方式向局长提出申请。款提出之申请,须在商业分行开始经营后1个月内,或在1992年商业登记生效时提出,以日期较后者为准。款规定之日期延长。6.商业登记及商业登记证之发给款提出之申请后,须依照规定之方式,为每一宗商业登记。款发出之通知后,局长须依照规定之方式,为每一间分行登记。为执行本条例之规定起见,凡根据1952年商业管制条例之规定登记之商业,应视为已根据本条之规定登记论。凡根据第七条之规定或根据裁判司按第15条之规定颁发之命令,已缴付规定之商业登记费及征款者,或根据第九条之规定已获豁免缴费者,局长应就每一宗商业,发给商业登记证。凡根据第7条之规定或根据裁判司按第15条之规定颁发之命令,已缴付规定之分行登记费及征款者,局长应将分行登记证发给该分行。如果登记之申请属下开情形,局长不得予以商业登记或商业分行登记,或向其发出商业登记证或商业分行登记证——任何非法之商业或商业分行;提出之名称显示该商业是有限责任公司,但其并不是;或
12345678910111213141516提出之名称显示其与政府或任何公
12345678910111213141516本条内凡提及商业之处亦包括该商业之分行在内。9.小型商业豁免缴费在依照规定之方式向局长提出申请后,局长如满意认为任何人士所经营之商业符合下开情形,则可豁免其缴交规定之商业登记费及征款——除新商业或任何主要由推销服务赚取利润之商业外,任何商业其总营业额不超过附表内第2项所注明之平均数者;或除新商业外,任何主要由推销服务赚取利润之商业,其总营业额或总收入不超过附表内第3项所注明之平均数者;或如属新商业,其总营业额或总收入段或段所指之平均数者。以上各项所指之平均数,乃根据提出申请之前六个月期间之营业额或收入计算,或根据局长认为适当而加以接纳之其他资料计算。根据本条之规定所作之申请,最迟必须——在现有商业登记证期满前一个月提出;或如属新商业,则在根据第五条之规定申请登记该商业后一个月内提出;但局长如认为适当,可将该段期间延长。款之规定准予豁免缴费者,则发给注明豁免之商业登记证,而该项豁免适用于证内批注生效日期之翌日起十二个月,或局长所指定之一段更长期间或多段期间,但不得超过三年。除非局长另有指示,否则缴交规定商业登记费及征款之责任,应不受根据第款所作之任何申请所影响;倘于缴交规定之商业登记费及征款后获准豁免,则该费用及征款均获发还。倘不批准豁免,局长应将此事通知申请豁免之人士,而该人可依照第17条所规定之办法,于上述通知之日期起14日内提出上诉。之规定在香港注册成立,或《公司条例》第11部对其适用之任何公司,本条之规定并不适用。10.同一人士或团体经营多宗商业同一人士或团体,如经营两宗或以上之商业者,须受下开规定所约束——该等商业均无资格根据第9条之规定获得豁免缴费。就本条之规定而言,倘两宗或以上之商业中每一宗之经营人均相同,且并无其他人士经营其中任何一宗商业者,则该两宗或以上之商业始应视作由同一人士或团体经营论。11.逾期未缴费之罚则倘任何规定之商业登记费或规定之分行登记费以及征款并未于第七条所指定之时间内清缴,则局长得以书面通知任何须负责缴交该等费用之人士,着令将附表第4项所订明之款额附加于该费用及征款内,而一并予以追讨。局长可全权决定——将规定缴交任何费用或征款之期限延长;及款之规定而着令附加于任何费用或征款内之任何款额免除。12.登记证之展示有效之商业登记证须于该证所指之营业地点展示。
12345678910111213141516有效之分行登记证须于该证所指之分行展示。13.视察局长得以书面授权任何公职人员为督察。为确定本条例之规定是否遵行起见,任何商业登记督察及任何根据第款所委任之督察,有权于任何合理时间进入彼有理由相信正在经营业务之楼宇,并可就此目的,在该地点进行所需之视察及查询。14.规例港督会同行政局可制订规例规定——申请登记商业及其分行之方式;申请豁免缴付费用及征款之方式;登记册之形式及所须记录之资料;商业登记证及分行登记证之格式;商业登记证副本及分行登记证副本之发出及其收费;对任何人士或一组人士或商业所受本条例各条款之约束全部或部分予以豁免;签署证明及发给文件之费用;为执行本条例规定下之任何事项而制订一般性规定。根据本条例制订之任何规例规定,如有触犯该条例者,即属违法,并可规定该等罪项之罚则为罚款不超过1000元及监禁六个月。15.违例事项任何人士,如有下开行为者,即属违法,可判罚款5000元及监禁一年——根据本条例执行职务但未有依照第4条第违反第4条第款所作之誓言;未有依照第5条或第6条之规定提出申请;未有清缴根据第7条所定之任何费用或征款,以及根据第11条之规定附加于该等收费内之款额;款之规定,将并无接获局长之通知一事向局长呈报;未有依照第8条之规定,提供有关之资料,或未有遵照局长根据该条所发出之通知或所作出之规定办理;未有根据第12条之规定,将有效之商业登记证或有效之分行登记证展示;伪造本条例有条文加以规定之文件;根据本条例之规定以口头或书面向局长作出任何陈述或提供任何资料,而有关之陈述或资料在重要情节方面乃属虚假或因重要情节有所遗漏以致属于虚假,且该人明知或有理由相信其乃属虚假者;或抗拒或阻碍督察根据本条例之规定执行其职务。或段构成违法,除应予以之惩罚外,裁判司还可命该等人士在命令要求之日期内履行其未能履行之行为,该等人士如不遵循该命令,即属违法,可判5000元罚款及一年监禁。款段所列行为或遗漏事项者,主审之裁判司除可判刑罚外,得下令该人向局长缴交有关之费用及征款,以及由局长附加其上之任何款额,而该等费用、征款及款额乃系假若在该人遵行本条例之规定且并无触犯本条例所载之任何违例事项之情形下,彼在先前六年之期间内原应缴纳者。
12345678910111213141516段发出缴款命令时——须规定刚在定罪日之前两年所应缴付之数额应立即向局长缴纳;及第41条之规定,准予一段时间以便清缴该命令内列明之款项余额;及可就未有缴交该命令所列明之数额一事,按《裁判司条例》第68条之规定计算,判处监禁一段期间。为执行本款之规定起见,局长应视为——款之规定,要求提出申请登记之人士缴交规定之商业登记费或规定之分行登记费就未有缴交规定之商业登记费或规定之分行登记费及征款一事,已按照第11条之规定将有关之款额附加于该等费用之上。根据本条之规定所作之检控,须于触犯违例事项之日起六年内提出。为执行本条之规定,“伪造”一词之定义与《刑事罪条例》第九部分所载之定义相同。16.豁免事项本条例之条款并不适用于——任何属公
12345678910111213141516有效之商业登记证或有效之分行登记证之副本;登记册上任何文件之节录本。段,任何文件之节录本须与下列文件一并提供——倘若该等文件包括在根据本条例或1952年商业规则条例规定提交给局长之表格内,则应提供该文件之副本;段提及之表格之微缩胶内,则应提供微缩胶打印件之副本;或倘若文件是存放在计算机内,则应提供该文件之打印件。倘局长认为适当,在根据第款之目的,局长之证明书可声明:提供之文件是与根据本条例提交给他之文件是一致的,并且本文件是依据本条例本条规定提供的。在民事或刑事诉讼中,任何该等文件之副本或节录本一经局长签署证明属实,即成为文件内载事实之表面证据。任何声称由局长签署证明之该等副本或节录本,除能提出反证外,否则应视作系由局长签署证明论。在本条中,“计算机”一词指任何用于储存、处理及检索信息的设计。20.通知书之送达本条例所规定发出之任何通知书,得以下开方法送达——挂号邮寄往最后所知收件人之商业地址或住址。21.征款之拨付除本条例规定须予退还之征款外,局长须将接获之所有征款拨付破产欠薪保障基金。附

〔第7、9、11及18条〕————————————————————项目
款额
条号————————————————————1.若申请登记乃于下开日期提出或登记证乃于下开日期届满,则商业登记或另发一张商业登记证所应缴交之费用为——1974年4月1日之前
25.00元 第7条1974年4月1日或该日之后及1975年4月1日 50.00元
第7条之前1975年4月1日或该日之后及1979年4月1日 150.00元
第7条之前1979年4月1日或该日之后及1983年4月1日 175.00元
第7条之前1983年4月1日或该日之后及1985年4月1日 350.00元
第7条之前1985年4月1日或该日之后 500.00元
第7条1987年4月1日或该日之后及1989年4月1日 550元 第7条
12345678910111213141516之前1989年4月1日或该日之后及1990年4月1日 630元
第7条之前1990年4月1日或该日之后及1993年3月1日 900元
第7条之前1993年3月1日或该日之后 1000元
第7条—————————————————————————————————————————-项目
款额
条号—————————————————————-2.除新商业或主要由推销服
每 月 第9条务赚取利润之商业外,可 5000.00元 第款获豁免之商业之平均总营
段业额3.可获豁免而主要由推销服 每 月 第9条务赚取利润之商业之平均
1500.00元 第段4.因未缴下开费用而附加之罚款——规定之分行登记费及征款
60.00元 第11条第规定之商业登记费及征款 150.00元
第11条第款5.若于1984年商业登记条例开始实施之日或该日之后申请登记或登记证期满,则分行登记或另发一张分行登记证所应缴纳之费用6.商业或分行登记、另发一
250.00元
第7条张商业登记证或另发一张分行登记证所应缴纳之征款—————————————————————-BUSINESS
REGISTRATION ORDINANCECONTENTSSection1. Short title2. Interpretation3.
Persons answerable for doing all acts, etc. required to be done4.
Official secrecy5. Application for registration6. Registration of
business and issue of business registration certificate7. Payment of
fees8. Information to be furnished9. Exemption from payments of fees for
small businesses10. Businesses carried on by same persons11. Penalty for
non-payment of fees12. Display of certificates13. Inspection14.
Regulations15. Offences16. Exemptions17. Appeals18. Amendment of
Schedule by Legislative Council Resolution19. Certification and issue of
documents20. Service of notices21. Payment of levyScheduleTo amend the
law relating to the registration of businesses in Hong Kong.(Amended 12
of 1985 s. 29 [6 February 1959] 12345678910111213141516Whole
Document1. Short titleThis Ordinance may be cited as the Business
Registration Ordinance.2. Interpretation In this Ordinance, unless the
context otherwise requires–“business” means any form of trade,
commerce, craftsmanship, profession,calling or other activity carried on
for the purpose of gain and alsomeans a club; (Amended L.N. 88 of 1975;
32 of 1975 s. 2)”certification” means certification by the Commissioner
under section 19;(Added 56 of 1984 s. 2)”club” means any corporation or
association of persons formed for thepurpose of affording its members
facilities for social intercourse orrecreation and which– provides
services for its members (whether ornot for the purposes of gain); and
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” means the
Commissioner of Inland Revenue appointed underthe Inland Revenue
Ordinance ;”duplicate” in relation to a branch registration certificate
means aduplicate thereof issued under regulations made under section 14;
“duplicate” in relation to a business registrationcertificate means a
duplicate thereof issued under regulations made undersection 14; (Added
56 of 1984 s. 2)”levy” means the amount prescribed in item 6 of the
Schedule; “place of business” includes in relation to– a company
incorporated in Hong Kong under the Companies Ordinance, its registered
office; and a company to which Part XI of the Companies Ordinance
applies, the address of any person whose name has been delivered to
theRegistrar of Companies for registration under that Part; (Added L. N.
95of 1976; 27 of 1976 s. 2)”prescribed branch registration fee” means
the fee prescribed in item 5 ofthe Schedule; (Added 56 of 1984 s.
2)”prescribed business registration fee” means the fee prescribed in
item 1of the Schedule; (Added 56 of 1984 s. 2)”prescribed certification
fee” means the fee for certification prescribedby regulations made under
section 14; (Added 56 of 1984 s. 2)”Protection of Wages on Insolvency
Fund” means the fund deemed to beestablished and continued in existence
under section 6 of the Protectionof Wages on Insolvency Ordinance ;
(Added 12 of 1985 s. 29 “register” means the register of businesses kept
by the Commissioner;”valid branch registration certificate” means a
certificate which isissued by the Commissioner under section 6, or any
duplicate branchregistration certificate, and which has not expired;
“valid business registration certificate” means a certificate which
isissued by the Commissioner under section 6 or had been issued under
theBusiness Regulation Ordinance 1952 , or any duplicate
businessregistration certificate, and which has not expired. (Amended 56
of 1984s. 2) For the purposes of this Ordinance a company which is–
incorporated in Hong Kong under the Companies Ordinance orto which Part
XI ofthe Companies Ordinance applies; and not otherwise liable to be
registered under this Ordinance, shall bedeemed to be a person carrying
on business and shall be liable to beregistered under this Ordinance.
(Added L. N. 95 of 1976; 27 of 1976 s.2) The duties imposed on and the
powers granted to the Commissioner underthis Ordinance may be carried
out and exercised by any officer of theInland Revenue Department
authorized by the Commissioner either generallyor particularly and
subject to his instructions.3. Persons answerable for doing all acts,
etc. required to be done The expression in this Ordinance “person
carrying on business” means- in the case of a single person or corporate
body, such person orcorporate body; in the case of a business carried on
by a partnership, all partners;and in the case of a business carried on
by any other body of persons, theprincipal officers of such
body;Provided that no person who, for the purposes of section 8 of the
InlandRevenue Ordinance , is deemed to have an office or employment
ofprofit shall by reason solely thereof be deemed to be carrying on
businessfor the purposes of this Ordinance. Any actor thing required by
or under this Ordinance to be done byany person carrying on business
shall, if such person is an incapacitatedperson or is absent,be deemed
to be required to be done by the trustee ofsuch incapacitated person or
by the agent of such absent person, as thecase may be. For the purposes
of this subsection a person shall be deemed to beabsent where, the
Commissioner having posted a registered letter to suchperson’s place of
business, he fails to attend during ordinary officehours the place
specified therein within 7 days of the positng of suchletter. Where the
person carrying on business who is required under thisOrdinance to do
any act or thing is a company, the secretary, manager, orany director of
such company shall be answerable for the doing of such actor thing.
Where the Commissioner serves notice on any person to the effect thathe
will be deemedto be a person carrying on business, he shall be sodeemed
unless within 1 month from the date of service of such notice heproves
to the satisfaction of the Commissioner that he is not carrying
onbusiness:Provided that where such person fails to satisfy the
Commissioner withinsuch period of 1 month he may appeal in the manner
provided by section 17within a further period of 14 days immediately
following. For the purposes of this section–“agent” in relation to an
absent person includes– the agent, attorney, factor, receiver, or
manager in Hong Kong of suchperson; and any person in Hong Kong through
whom such person is in receipt of anyprofits or income arising in or
derived from the business;(Amended 56 of 1984 s. 3)”incapacitated
person” means any minor, lunatic, idiot, or person ofunsound
mind;”trustee” includes any trustee, guardian, curator, manager or other
personhaving the direction, control, or management of any property on
behalf ofany person, but does not include an executor.

  1. Official secrecy Except in the performance of
    his duties under the Inland RevenueOrdinance or under this Ordinance,
    every officer of the InlandRevenue Department shall preserve and aid in
    preserving secrecy withregard to all matters relating to the affairs of
    any person that may cometo his knowledge in the performance of his
    duties under this Ordinance,and shall not communicate any such matter to
    any person other than theperson to whom such matter relates or his
    executor or the authorizedrepresentative of such person or such
    executor, nor suffer or permit anyperson to have access to any records
    in the possession, custody or controlof the Commissioner. Every officer
    of the Inland Revenue Department shall, before actingunder this
    Ordinance, take and subscribe before a justice of the peace anoath or
    affirmation of secrecy in the prescribed form. Except as may be
    necessary for the purpose of carrying into effect theprovisions of the
    Inland Revenue Ordinance or of thisOrdinance, no officer of the Inland
    Revenue Department shall be requiredto divulge or communicate to any
    court any matter or thing coming to hisnotice in the performance of his
    duties under this Ordinance, or toproduce in any court any document
    pertaining to such matter or thing otherthan a document required to be
    kept by the Commissioner under thisOrdinance. Information given to the
    Commissioner under section 3 shall not be receivable in evidence against
    the person giving suchinformation in any criminal proceeding save in a
    prosecution for anoffence under section 15 Notwithstanding the
    provisions of this section information received byofficers of the Inland
    Revenue Department for the purposesof thisOrdinance may, together with
    copies of returns, accounts or otherdocuments used for such purposes by
    communicated to the Commissioner ofRating and Valuation, to the
    Collector of Stamp Revenue or to the EstateDuty Commissioner.
    Notwithstanding anything contained in this section, the Commissionermay
    permit the Director of Audit or any officer of that department
    dulyauthorized by the Director of Audit in that behalf to have such
    access toany records or documents as may be necessary for the
    performance of hisofficial duties. The Director of Audit or any officer
    so authorized shallbe deemed to be an officer of the Inland Revenue
    Department for thepurpose of subsection .5. Application for registration
    Every person carrying on any business not registered under theprovisions
    of the Business Regulation Ordinance 1952 , orcommencing to carry on any
    business, or carrying on any business to whichthis Ordinance is made to
    apply shall make application to the Commissionerin the manner prescribed
    for the registration of that business. (AmendedL. N. 88 of 1975; 32 of
    1975 s. 3; 79 of 1992 s. 2) An application under subsection shall be
    made within 1 month ofthe coming into operation of this Ordinance or of
    the commencement of suchbusiness or of the date on which this Ordinance
    is made to apply to abusiness, as the case may be, whichever is the
    later: (Amended L. N. 88 of1975; 32 of 1975 s. 3; 56 of 1984 s. 4; 79 of
    1992 s. 2) Provided that theCommissioner may extend such period if he
    sees fit. Every person carrying on business ata branch of a business to
    whichsubsection applies shall, except where that branch has been
    registeredunder section 6 before its amendment by the Business
    Registration Ordinance 1992 , make application to theCommissioner in the
    manner prescribed for the registration of that branch.(Replaced 79 of
    1992 s. 2) An application under subsection shall be made within 1 month
    ofthe commencement of business at the branch, or the coming into
    operationof the Business Registration Ordinance 1992 , asthe case may
    be, whichever is the later. (Replaced 79 of 1992 s. 2) The Commissioner
    may extend the period referred to in subsection if he thinks fit. (Added
    79 of 1992 s. 2)6. Registration of business and issue of business
    registration certificate Upon application being made under section 5 the
    Commissioner shallregister each business in the manner prescribed. Upon
    application being made under section 5 the Commissionershall register
    each branch in the manner prescribed. (Added 56 of 1984 s.5. Amended 79
    of 1992 s. 3) Businesses registered under the Business Regulation
    Ordinance 1952 shall for the purposes of this Ordinance be deemed to
    have beenregistered under this section. Upon payment of the prescribed
    business registration fee and levyunder section 7 or under an order of a
    magistrate under section 15 or uponthe granting of an exemption under
    section 9 the Commissioner shall issuea business registration
    certificate in respect of each business. Upon payment of the prescribed
    branch registration fee and the levyunder section 7 or under an order of
    a magistrate made under section 15the Commissioner shall issue a branch
    registration certificate in respectof the branch. (Added 56 of 1984 s.
    5) The Commissioner shall not be required to register any business
    orbranch of a business or to issue a business registration certificate
    or abranch registration certificate where application is made
    forregistration– of a business or a branch which is unlawful; by a name
    which suggests that the business is incorporated withlimited liability
    when it is not; or by a name which suggests a connection with the
    Government or anypublic body when no such connection exists or has
    existed. (Replaced 79 of1992 s. 3) 12345678910111213141516 Where the
    Commissioner has decided not to register a business for thereason
    specified in subsection , he shall notify theapplicant in writing of his
    decision and the reason for it, and theapplicant shall within 1 month of
    such notification make a new applicationto the Commissioner for
    registration under a different name. A business registration certificate
    and a branch registrationcertificate shall be valid until the expiry
    date endorsed thereon, and nosuch certificate shall be valid unless it
    bears an endorsement to theeffect that– the prescribed business
    registration fee or the prescribed branchregistration fee, as the case
    may be, and the levy have been paid; or(Replaced 56 of 1984 s. 5) in the
    case of a business registration certificate, no fee is payable.(Replaced
    56 of 1984 s. 5) The issue of a business registration certificate or a
    branchregistration certificate in respect of any business shall not be
    deemed toimply that the requirements of any law in relation to such
    business or tothe persons carrying on the same or employed therein have
    been compliedwith. (Amended 79 of 1992 s. 3) (Amended 56 of 1984 s. 5)7.
    Payment of fees The Commissioner may by notice call upon any person–
    carrying on business– in respect of which he is not in possession of a
    valid businessregistration certificate; or which he intends to continue
    carrying on after the expiry of a validbusiness registration certificate
    in respect of such business,to pay by a date specified in the notice the
    fee prescribed in item 1 ofthe Schedule and the levy; or carrying on
    business at a branch– in respect of which he is not in possession of a
    valid branchregistration certificate; or at which he intends to continue
    carrying on such business after theexpiry of a valid branch registration
    certificate in respect of suchbranch, to pay by a date specified in the
    notice the fee prescribed initem 5 of the Schedule and the levy, except
    that in the case of anotice under paragraph the date so specified shall
    bea date not earlier than the day following the date of expiry of theva
    lid business registration certificate or branch registrationcertificate.
    Where on the expiry of– a business registration certificate issued in
    respect of a business;or a branch registration certificate issued in
    respect of a businesscarried on at a branch, no notice under subsection
    has beenreceived, every person carrying on such business shall sonotify
    the Commissioner in writing within 1 month of such expiry. The
    Commissioner may by notice call upon any person who has carried
    onbusiness, or carried on business at a branch, at any time during the
    6years immediately preceding the issue of the notice without being
    inpossession of a valid business registration certificate or
    branchregistration certificate in respect of the businessor branch, to
    pay by a date specified in the notice any fee or levy whichwould have
    been payable by him had the provisions of this Ordinance beencomplied
    with. Every person to whom a notice under subsection is addressedshall
    comply with that notice on or before the date specified in thenotice.
    (Replaced 79 of 1992 s. 4) 123456789101112131415168. Information to be
    furnished Where there occurs any change in the particulars of a business
    as setout in the form of application for registration (whether such form
    wassubmitted under this Ordinance or under the Business Regulation
    Ordinance1952 , any person carrying on suchbusiness shall within 1month
    of such change notify the Commissioner in writing thereof. Where a
    business ceases to be carried on, any person who was carryingon such
    business shall, within 1 month of the cessation, notify theCommissioner
    in writing thereof. Where a person gives notice tothe Commissioner in
    any return orother document submitted in accordance with the Inland
    Revenue Ordinance of any matter required to be notified under subsection
    , such notice shall be treated as notification by that person for
    thepurposes of those subsections. (Added 79 of 1992 s. 5) (Repealed 79
    of 1992 s. 5) To obtain full information for the purposes of this
    Ordinance, theCommissioner may give notice in writing to any person,
    appearing to him tobe a person able to furnish information, requiring
    him– to supply such particulars as the Commissioner may deem necessary;
    or to attend at a time and place to be named by the Commissioner for
    thepurpose of being examined respecting such information. In this
    section references to a business include references to abranch of that
    business. (Added 56 of 1984 s. 7)9. Exemption from payments of fees for
    small businesses Upon application being made to the Commissioner in the
    mannerprescribed, he shall exempt from the payment of the prescribed
    businessregistration fee and levy any person carrying on a business
    which is shownto his satisfaction–(Amended 56 of 1984 s. 8) in the case
    of any business except a new business or any businesswhose profits are
    derived primarily from the sale ofservices to havetotal sales not
    exceeding an average of the sum specified in item 2 ofthe Schedule; or
    in the case of any business whose profits are derived primarily fromthe
    sale of services except a new business, to have total sales orreceipts
    not exceeding an average of the sum specified in item 3 of theSchedule;
    or in the case of a new business is unlikely to have total sales
    orreceipts, as the case may be, exceedingthe averages referred to
    inparagraph respectively. The average in each case shall bebased on the
    sales or receipts for the periodof 6 months immediatelypreceding the
    making of the application or on such other information asthe
    Commissioner may see fit to accept. An application under this section
    shall be made not later than– 1 month before the date of expiry of a
    current business registrationcertificate; or in the case of a new
    business 1 month after application for theregistration of such business
    under section 5: Provided that theCommissioner mayextend such period if
    he sees fit. Where an exemption is granted under subsection the
    Commissionershall issue a business registration certificate endorsed to
    that effect,and such exemption shall apply to the period of 12 months
    immediatelyfollowing the date of commencement endorsed thereon or to
    such furtherperiod or periods not exceeding 3 years as the Commissioner
    may direct. The liability to pay the prescribed business registration
    fee and levyshall not be affected by the making of any application under
    subsection unless the Commissioner shall otherwise direct, and where an
    exemptionis granted after the prescribed business registration fee and
    levy havebeen paid such fee and levy shall be refunded. (Amended 56 of
    1984 s. 8) Where an exemption is not granted the Commissioner shall so
    notify theperson making the application therefor, and such person may
    appeal in themanner provided by section 17 within a period of 14 days
    from the date ofsuch notification. This section shall not apply to any
    company which is incorporated inHong Kong under the Companies Ordinance
    or to which Part XI ofthe Companies Ordinance applies. (Added L. N. 95
    of 1976; 27of1976 s. 3)10. Businesses carried on by same persons Where 2
    or more businesses are carried on by the same person orpersons the
    following provisions shall have effect– (Repealed 79 of 1992 s. 6)
    (Repealed 56 of 1984 s. 9) no such business shall be entitled to
    exemption from payment of feesunder section 9. For the purposes of this
    section 2 or more businesses shall be deemedto be carried on by the same
    persons only where all such persons carryingon each of such businesses
    are identical and no other person carries onany of them.
  2. Penalty for non-payment of fees Where any
    prescribed business registration fee or prescribed branchregistration
    fee, as the case may be,and levy have not been paid withinthe time
    specified for payment under section 7 the Commissioner may bynotice in
    writing to any person liabletherefor order that the sumspecified in item
    4 of the Schedule be added to the fee and levy andrecovered therewith.
    (Repealed L. N. 64 of 1974; 30 of 1974 s. 2) The Commissioner may in his
    absolute discretion– extend the time specified for the payment of any
    fee or levy; and remit any sum that he has ordered to be added to any
    fee or levy undersubsection . (Amended L. N. 64 of 1974; 30 of 1974 s.
    2)(Amended 56 of 1984 s. 10)12. Display of certificates A valid business
    registration certificate shall be displayed at theplace of business to
    which such certificate relates. A valid branch registration certificate
    shall be displayed at thebranch to which such certificate relates.
    (Replaced 56 of 1984 s. 11)13. Inspection The Commissioner may authorize
    in writing any public officer to be aninspector. Any business
    registration inspector and any inspector appointed undersubsection
    shall, for the purpose of ascertaining whether theprovisions of this
    Ordinance are being complied with, have power atallreasonable times to
    enter any premises at which he had reason tobelieve any business is
    being carried on and there to make suchexaminationand inquiry as may be
    necessary for such purpose.14. Regulations The Governor in Council may
    by regulation provide for– the manner in which application for
    registration of a business and itsbranches shall be made; the manner in
    which application for exemption from the payment of feesand levy shall
    be made; the information to be furnished to the Commissioner; the form
    of and the particulars to be entered in the register; the forms of
    business registration certificates and branchregistration certificates;
    the issue of duplicate business registration certificates andduplicate
    branch registration certificates and the fees therefor;(Replaced 56 of
    1984 s. 12) the exemption of any person or category of persons or
    business eitherwholly or in part from the provisions of this Ordinance;
    fees for certification and issue of documents; generally for the
    carrying into effect of the provisions of thisOrdinance in relation to
    any matter, whether similar or not to those inthis subsection mentioned.
    (Amended 56 of 1984 s. 12) Any regulation made under this Ordinance may
    provide that acontravention thereof shall be an offence and may provide
    penalties forsuch offences not exceeding a fine of $ 1,000 and
    imprisonment for 6months.15. Offences Any person who– acts under this
    Ordinance without taking an oath of secrecy asrequired by section 4 acts
    contrary to the provisions of section 4 or to an oath takenunder
    subsection fails to make any application required under section 5 or 6;
    (Amended79 of 1992 s. 7) fails to pay any fee or levy required under
    section 7, and any sumadded thereto under section 11; (Amended 56 of
    1984 s. 13) fails to notify the Commissioner of the non-receipt of a
    notice by theCommissioner under section 7 fails to furnish any
    information required under section 8 or to complywith any notice or
    requirement of the Commissioner under such section; fails to display a
    valid business registration certificate or a validbranch registration
    certificate as required under section 12; (Amended 56of 1984 s. 13)
    commits forgery of any document provision for which is made in
    thisOrdinance; makes any statement or furnishes any information to the
    Commissionerunder the provisions of this Ordinance whether such
    statement orinformation is verbal or in writing, which is false in any
    materialparticular or by reason of the omission of any material
    particularand which he either knows or has reason to believe to be
    false; or resists or obstructs an inspector in the performance of his
    dutiesunder this Ordinance, shall be guilty of an offence, and shall be
    liableto a fine of $ 5,000 and to imprisonment for 1 year. (Amended 79
    of 1992s. 7) Where a person is convicted of an offence under subsection
    the magistrate may, in addition to any penalty that may be imposed,order
    that the person shall within a time specified in the order do theact
    which he has failed to do, and a person who does not comply with suchan
    order commits an offence and is liable to a fine of $ 5,000 and
    toimprisonment for 1 year. (Added 79 of 1992 s. 7) Where any person is
    convicted of any of the acts or omissions setout in subsection or the
    magistrate shall, inaddition to any penalty that may be imposed, make an
    order that suchperson shall pay to the Commissioner the fees and levy
    and any sums addedthereto by the Commissioner, which would have been
    payable by him over theperiod of the preceding 6 years had the
    provisions of this Ordinance beencomplied with and had he committedno
    offence thereunder. In making an order for payment under paragraph the
    magistrate–shall require that the amount payable in respectof the 2
    yearsimmediately preceding the date of conviction be paid forthwith to
    theCommissioner; and may allow time for the payment of the remainder of
    the amountspecified in the order in accordance with the provisions of
    section 41of the Magistrates Ordinance may impose a period of
    imprisonment for non-payment of the amountspecified in the order
    calculated in accordance with the provisions ofsection 68 of the
    Magistrates Ordinance For the purposes of this subsection, the
    Commissioner shall be deemedto have– called upon the personmaking
    application to pay the prescribedbusiness registration fee or prescribed
    branch registration fee, asthe case may be, and levy in accordance with
    section 7 imposed the sum to be added to the prescribed business
    registrationfee or prescribed branch registration fee, as the case may
    be, and levyfor the non-payment thereof in accordance with section 11.
    (Amended L. N.64 of 1974; 30 of 1974 s. 3; 56 of 1984 s. 13)
    12345678910111213141516 No prosecution under this section shall be
    commenced save within 6years from the date of the commission of the
    offence. In this section, “forgery” has the meaning assigned to that
    term byPart IX of the Crimes Ordinance . (Replaced 49 of 1992 s. 5)16.
    ExemptionsThe provisionsof this Ordinance shall not apply to– any
    charitable, ecclesiastical, or educational institution of a
    publiccharacter where– any profits derivedfrom any trade or business of
    such institution areapplied solely for its charitable, ecclesiastical or
    educational purposesand not expended substantially outside Hong Kong;
    and (Amended 56 of 1984s. 14) either such trade or business is exercised
    in the course of theactual carrying out of the expressed object of such
    institution, or thework in connexion with such trade or business is
    mainly carried out bypersons for whose benefit such institution is
    established; (Repealed L. N. 88 of 1975; 32 of 1975 s. 4) the business
    of– agriculture including market gardening; breeding or rearing
    livestock including dairy farming, poultryincluding the production of
    eggs, bees including the production of honey,or fish including
    crustaceans and oysters; fishing:Provided that this paragraph shall not
    apply to any company which isincorporated in Hong Kong under the
    Companies Ordinance or towhich Part XI of the Companies Ordinance
    applies. (Added L. N.95 of 1976; 27 of 1976 s. 4) such other businesses
    as the Governor in Council may from time to timeexempt by regulation
    made under section 14.17. Appeals Any person wishing to appeal under
    section 3 may, uponpayment of the prescribed business registration fee
    or prescribed branchregistration fee, as the case may be, and levy,
    unless already paid,appeal to the District Court, and where such appeal
    is determinedin hisfavour the prescribed business registration fee or
    prescribed branchregistration fee, as the case may be, and levy shall be
    refunded.(Amended 56 of 1984 s. 15) The Chief Justice may make rules
    providing for all matters necessaryfor determining such appeals and in
    particular may so provide for themanner in which such appeals shall be
    notified to the Commissioner, theform in which such appeals shall be
    referred to the Court, the evidencewhich shall be adduced before and
    considered by the Court, and the sumswhich may be awarded by way of
    costs. The determination of the Court shall be final.18. Amendment of
    Schedule by Legislative Council Resolution The provisionsof the Schedule
    may be amended by the Legislative Council by resolution.19.
    Certification and issue of documents The Commissioner shall, upon
    request by any person and on payment ofthe prescribed fee, certify and
    issue to that person as soon aspracticable– a copy of a valid business
    registration certificate or a valid branchregistration certificate; an
    extract of any information on the register. (Replaced 79 of 1992 s.8) An
    extract of information for the purpose of subsection maybe supplied in
    any or any combination of the following– where the information is
    contained in a form submitted to theCommissioner under this Ordinance or
    the Business Regulation Ordinance1952 , by supplying a copy of the form;
    where the information is contained in a microfilm image of a
    formreferred to in paragraph , by supplying a copy of the microfilm
    imagein printed form; or where the information is recorded on a
    computer, by supplying suchinformation in printed form, as the
    Commissioner sees fit, and where anextract of information is supplied
    under paragraph the Commissioner’scertificate for the purpose of
    subsection shall state that theinformation supplied corresponds to
    information submitted to him underthis Ordinance and shall state the
    section of the Ordinance pursuant towhich the information was so
    submitted. (Added 79 of 1992 s. 8) A copy of any certificate or extract
    of any information certified bythe Commissioner to be a true copy or
    extract thereof shall be, in alllegal proceedings civil or criminal,
    prima facie evidence as to the factsstated therein. Any such copy or
    extract purporting to be certifiedby theCommissioner shall be deemed,
    until the contrary is proved, to becertified by him. (Amended 79 of 1992
    s. 8) In this section, “computer” means any device for storing,
    processingor retrieving information. (Added 79 of 1992 s. 8)20. Service
    of notices Any notice to be served under this Ordinance may beserved by
    delivering a copy– by registered post addressed to the last known
    address of the businessor residence of the person to be served. (Amended
    56 of 1984 s. 17)21. Payment of levyThe Commissioner shall, subject to
    any refund of levy to be made underthis Ordinance, pay all moneys
    received from the levy to the Protection ofWages on Insolvency Fund.
    (Replaced 12 of 1985 s. 29 12345678910111213141516SCHEDULE[ss. 7, 9, 11
    18]———————————————————————–Item
    Sum
    Section———————————————————————–1.
    Fee payable on registration of business, or issueof further business
    registration certificate, whereapplication for registration is made or
    certificateexpires– before 1 April 1974 $ 25 7 on or after 1 April 1974
    and before 1 April 1975 $ 50 7 on or after 1 April 1975 and before 1
    April 1979 $ 150 7 on or after 1 April 1979 and before 1 April 1983 $
    175 7 on or after 1 April 1983 and before 1 April 1985 $ 350 7 on or
    after 1 April 1985 and before 1 April 1987 $ 500 7 on or after 1 April
    1987 and before 1 April 1989(Replaced 15 of 1989 s. 2) $ 550 7 on or
    after 1 April 1989 and before 1 April 1990(Replaced 27 of 1990 s. 2) $
    630 7 on or after 1 April 1990 and before 1 March 1993(Replaced L. N. 24
    of 1993) $ 900 7 on or after 1 March 1993 (Added L. N. 24 of 1993) $
    1,000
    7———————————————————————–2.
    Average of total sales to exempt a business other than a new business,
    or a business whose profits derive primarily from the sale of services $
    5,000 per month 93. Average of total sales or receipts to exempt
    business whose profits derive primarily from the sale or services $
    1,500 per month 94. Penalty to be added for non-payment– of a
    prescribed branch registration fee and levy $ 60 11 of a prescribed
    business registration fee and levy $ 150 115. Fee payable on
    registration of branch, or issue offurther branch registration
    certificate, where application forregistration is made or certificate
    expires on or after the coming intooperation of the Business
    Registration Ordinance 1984 $ 60 76. Levy payable on registration of
    business or branch, issue of furtherbusiness registration certificate or
    issue of further branch registrationcertificate $ 250 7(Replaced L. N.
    64 of 1974; 30 of 1974 s. 4. Amended L. N. 88of 1975; 32 of 1975 s. 5;
    L. N. 93 of 1979; L. N. 118 of 1979; L. N. 147of 1983; 56 of 1984 s. 19;
    L. N. 66 of 1985; 25 of 1987 s. 2; 15 of 1989s. 2; 27 of 1990 s. 2; 46
    of 1991 s. 2; L. N. 24 of 1993) 12345678910111213141516

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