2016年香港公司商業登記證（BR）費用

稅務局Inland Revenue Department

商業登記費及征費收費表Business Registration Fee and Levy Table

　　收費基準

　　商業登記證分一年有效期及三年有效期兩種，除經一站式公司注冊及商業登記服務成立的本地公司外，應繳金額以登記證的開始生效日厘訂。對于非本地公司新開業務，其首張登記證的開始生效日期是有關業務的開業日期，不是申請商業登記或分行登記日期。

　　于一站式公司注冊及商業登記服務下成立的本地公司，其首張商業登記證的應繳金額是以其向公司注冊處提出相關的成立法團遞呈日期厘訂，而該登記證的開始生效日期是它的注冊日期。至于其后發出的績證，應繳金額則以績證的開始生效日厘訂。

　　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.