税务局Inland Revenue Department
商业登记费及征费收费表Business Registration Fee and Levy Table
收费基准
商业登记证分一年有效期及三年有效期两种,除经一站式公司注册及商业登记服务成立的本地公司外,应缴金额以登记证的开始生效日厘订。对于非本地公司新开业务,其首张登记证的开始生效日期是有关业务的开业日期,不是申请商业登记或分行登记日期。
于一站式公司注册及商业登记服务下成立的本地公司,其首张商业登记证的应缴金额是以其向公司注册处提出相关的成立法团递呈日期厘订,而该登记证的开始生效日期是它的注册日期。至于其后发出的绩证,应缴金额则以绩证的开始生效日厘订。
Basis of charge
There are two types of business registration certificate, namely l-year certificate and 3-year certificate. Except for the first registration certificate of local companies falling within the one-stop company and business registration. the amount payable under a certificate depends on the commencement date of the registration certificate. For a new business other than a local company, the commencement date of its first registration certificate is its date of commencement of business. not the date of application for business or branch registration.
For local companies falling within the one-stop company and business registration, the amount payable for the first registration certificate depends on the date of maHng the related incorporation submission to the Companies Registry and the commencement date of the registration certificate is the date of incorporation. For renewal of certificates,the amount payable is determined bv reference to the commencement date of the relevant renewal certificate.
文章标题:2016年香港公司商业登记证(BR)费用
关键词阅读: BR
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