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Contents
Introduction
Business Registration
~Meaning
~Registration
Procedure for Sole Proprietorship and Partnership
~Registration
Procedure for Limited Company
~Registration
Procedure for Overseas Company
~Registration
Fee and Levy
~Payment
Methods
~Cancellation
Sole
Proprietorship
~Definition
~Popularity
~Set-up process
~Advantage
~Disadvantage
~Reason of suitable for Small Business
~Examples
Partnership
~Definition
~Features
~Forms/Establish
~Liability
~General partnership
~Limited partnership
~Advantages
~Disadvantages
~Tax rate
~Dissolution and Termination
Limited Company
~Meaning
~Advantages
~Disadvantages
~Private limited companies
~Public limited companies
~Shares
~Procedures of Formation
~Taxes
Comparison
Conclusion
Working Table
|
Registration Fee and Levy
Certificate with Date of Commencement from 01 April 2003
|
1-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$2,000
|
$600
|
$2,600
|
|
Branch Business
|
$73
|
$600
|
$673
|
|
3-year
Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$5,200
|
$1,800
|
$7,000
|
|
Branch Business
|
$189
|
$1,800
|
$1,989
|
Certificate with Date of Commencement between 16 May 2002
and 31 March 2003
|
1-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$0
|
$600
|
$600
|
|
Branch Business
|
$0
|
$600
|
$600
|
|
3-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$3,200
|
$1,800
|
$5,000
|
|
Branch Business
|
$116
|
$1,800
|
$1,916
|
Certificate with Date of Commencement between 01 April
2002 and 15 May 2002
|
1-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$0
|
$250
|
$250
|
|
Branch Business
|
$0
|
$250
|
$250
|
|
3-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$3,200
|
$750
|
$3,950
|
|
Branch Business
|
$116
|
$750
|
$866
|
Certificate with Date of Commencement before 01 April
2002
|
1-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$2,000
|
$250
|
$2,250
|
|
Branch Business
|
$73
|
$250
|
$323
|
|
3-year Certificates
|
Fee
|
Levy
|
Total
|
|
Main Business
|
$5,200
|
$750
|
$5,950
|
|
Branch Business
|
$189
|
$750
|
$939
|
Business Registration Documents
|
Types of Document
|
Fee
|
|
Extract of information on the Register
|
$45
|
|
Certified extract of information on the Register
|
$45
|
|
Certified copy of Business/Branch Registration Certificate
|
$45
|
|
Duplicate Business/Branch Registration Certificate
|
$36
|
1
1 http://www.ird.gov.hk/eng/tax/bre_lcc.htm
P.7
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