{"id":25177,"date":"2025-01-08T23:42:12","date_gmt":"2025-01-08T23:42:12","guid":{"rendered":"https:\/\/www.genacct.com\/exemption-br-fee\/"},"modified":"2026-06-24T09:53:51","modified_gmt":"2026-06-24T09:53:51","slug":"exemption-br-fee","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/exemption-br-fee\/","title":{"rendered":"[Business Registration Certificate Fee Waiver] Eligibility and Application Process for BR Fee Waiver | IRBR61 Form Guide 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"25177\" class=\"elementor elementor-25177 elementor-19255\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9301bf myahref elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9301bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-338fdeb\" data-id=\"338fdeb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e4486a elementor-widget elementor-widget-text-editor\" data-id=\"8e4486a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Business Registration Certificate fee waiver applies to sole proprietorships and unlimited partnerships. If you meet the requirements under Section 9 of the Business Registration Ordinance, you may apply for a BR fee waiver.<\/p><p>Source: <a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap310!en?INDEX_CS=N\" target=\"_blank\" rel=\"noopener\">Cap. 310 Business Registration Ordinance \u2013 Section 9 Exemption from payment for small businesses<\/a><\/p><p>General Accounting has consolidated the application process, key information, and important notes for applying for a Business Registration fee waiver, including the eligibility requirements for a BR fee waiver and a guide to completing the IRBR61 form (Form 3).<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/set-up-unlimited-company\/\">Hong Kong Unlimited Company Incorporation Service<\/a> | <a href=\"https:\/\/www.genacct.com\/en\/%e9%96%8b%e5%85%ac%e5%8f%b8%e8%b2%bb%e7%94%a8\/\">Company Registration Fees<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9acfb64 uael-heading-align-left elementor-widget elementor-widget-uael-table-of-contents\" data-id=\"9acfb64\" data-element_type=\"widget\" data-settings=\"{&quot;separator_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;content_between_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;toc_icon_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;toc_icon_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toc_icon_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_text_align&quot;:&quot;left&quot;,&quot;heading_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 123456789=\"\" data-widget_type=\"uael-table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-toc-main-wrapper content-show\" data-headings=\"h2\" >\r\n\t\t\t<div class=\"uael-toc-wrapper\">\r\n\t\t\t\t<div class=\"uael-toc-header\">\r\n\t\t\t\t\t<span class=\"uael-toc-heading elementor-inline-editing\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\" >Table of Contents<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-toc-switch\" data-hideshow=\"yes\" data-is-collapsible=\"yes\">\r\n\t\t\t\t\t\t\t<span class=\"uael-icon fa\"><\/span>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-separator-parent\">\r\n\t\t\t\t<div class=\"uael-separator\"><\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-toc-toggle-content\">\r\n\t\t\t\t\t<div class=\"uael-toc-content-wrapper\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<ol data-toc-headings=\"headings\" class=\"uael-toc-list\" data-scroll=\"\" ><\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"uael-toc-empty-note\">\r\n\t\t\t\t\t<span>Add a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b860b35 elementor-widget elementor-widget-heading\" data-id=\"b860b35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Eligibility requirements for applying for a BR fee waiver<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08e757b elementor-widget elementor-widget-heading\" data-id=\"08e757b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Applicable to unlimited companies only\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af77737 elementor-widget elementor-widget-text-editor\" data-id=\"af77737\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>That is, sole proprietorships and unlimited partnerships. Limited companies are not eligible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7a580a elementor-widget elementor-widget-heading\" data-id=\"f7a580a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">  2. Turnover meets the requirements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f44d9b5 elementor-widget elementor-widget-text-editor\" data-id=\"f44d9b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Service industries: average monthly turnover below $10,000;<br\/>Other industries: average monthly turnover below $30,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f9561 elementor-widget elementor-widget-heading\" data-id=\"09f9561\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. A proprietor may own only one sole proprietorship<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c24ef elementor-widget elementor-widget-text-editor\" data-id=\"39c24ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A sole proprietorship owner applying for a Business Registration Certificate fee waiver may only have one sole proprietorship (unlimited company). If you operate two or more sole proprietorships, you are not eligible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94fd142 elementor-widget elementor-widget-heading\" data-id=\"94fd142\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. The same partners may operate only one partnership<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ede34e elementor-widget elementor-widget-text-editor\" data-id=\"8ede34e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For example, in a partnership operated by two people, A and B may jointly operate only one partnership. If A and B jointly operate two or more companies, they are not eligible.<\/p><p>However, if A and B operate one A&amp;B partnership, and A and C operate another A&amp;C partnership, since the partners are not the same, both the A&amp;B company and the A&amp;C partnership meet the eligibility requirements for a BR fee waiver.<\/p><p>Further reading:<a href=\"https:\/\/www.genacct.com\/en\/differences-between-unlimited-and-limited-company\/\">Differences Between Limited and Unlimited Companies<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc62b6 elementor-widget elementor-widget-image\" data-id=\"2dc62b6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"1200\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101027.webp\" class=\"attachment-full size-full wp-image-25178\" alt=\"Eligibility requirements for applying for a Business Registration Certificate fee waiver\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101027.webp 1200w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101027-300x300.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101027-1024x1024.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101027-150x150.webp 150w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101027-768x768.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5e9cb elementor-widget elementor-widget-heading\" data-id=\"4b5e9cb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deadline for applying for a Business Registration fee waiver<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f48b01e elementor-widget elementor-widget-heading\" data-id=\"f48b01e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Existing businesses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1a281 elementor-widget elementor-widget-text-editor\" data-id=\"dc1a281\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You may apply for a waiver of the next year\u2019s <a href=\"https:\/\/www.genacct.com\/en\/brfee\/\">business registration fee and levy<\/a>. The deadlines are as follows:<\/p><ul><li>Paper form application: submit between 3 months and 1 month before the BR validity period expires.<br>Example: If the Business Registration is valid until April 30, 2026, the application period is January 30 to March 30, 2026.<\/li><\/ul><ul><li>Application via GovHK: submit between 3 months and 1 week before the BR validity period expires.<br\/>Example: If the Business Registration is valid until April 30, 2026, the application period is January 30 to April 23, 2026.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3d916 elementor-widget elementor-widget-heading\" data-id=\"3d3d916\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Newly commenced businesses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2454984 elementor-widget elementor-widget-text-editor\" data-id=\"2454984\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You may apply for a waiver of the BR registration fee and levy for the first year. The deadlines are as follows:<\/p><ul><li>Paper form application: submit within 1 month after applying for business registration.<br \/>Example: If the business registration application date is January 15, 2026, the deadline is February 15, 2026.<\/li><\/ul><ul><li>Application via GovHK: submit within 7 weeks after applying for business registration.<br \/>Example: If the business registration application date is January 2, 2026, the deadline is February 20, 2026.<\/li><\/ul><p>Source: <a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bre_erp.htm\" target=\"_blank\" rel=\"noopener\">Inland Revenue Department: Exemption from Business Registration or Payment<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0436a5 elementor-widget elementor-widget-heading\" data-id=\"f0436a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Process for applying for a Business Registration fee waiver<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9bf6a elementor-widget elementor-widget-text-editor\" data-id=\"aa9bf6a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. Assess eligibility: <\/strong>Calculate whether the average turnover meets the eligibility under Section 9 of the Business Registration Ordinance;<br \/><strong>2. Calculate dates: <\/strong>Based on the business registration application date or validity period, submit \u201cForm 3\u201d before the deadline;<br \/><strong>3. Submit application: <\/strong>Complete the IRBR61 form or submit via GovHK (<a href=\"https:\/\/www.gov.hk\/br\" target=\"_blank\" rel=\"noopener\">www.gov.hk\/br<\/a>);<br \/><strong>4. Completion: <\/strong>Wait for the Inland Revenue Department to issue a \u201cBusiness Registration Certificate stating that the waiver has been granted.\u201d<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/company-formation-condition\/\">5 Key Requirements for Setting Up an Unlimited Company<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-886256e elementor-widget elementor-widget-image\" data-id=\"886256e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"1200\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106100942.webp\" class=\"attachment-full size-full wp-image-25179\" alt=\"Business Registration fee waiver application process\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106100942.webp 1200w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106100942-300x300.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106100942-1024x1024.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106100942-150x150.webp 150w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106100942-768x768.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb07cf6 elementor-widget elementor-widget-heading\" data-id=\"cb07cf6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Guide to IRBR61 (Form 3) for Business Registration fee waiver<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-665dc6f elementor-widget elementor-widget-text-editor\" data-id=\"665dc6f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1. Complete the applicant\u2019s name, address, business name, and business address; <br \/>2. Fill in the company\u2019s average turnover;<br \/>3. Enter the date of application for waiver of the business registration fee and levy;<br \/>4. Read the applicant\u2019s declaration and select the signatory\u2019s capacity;<br \/>5. Sign and date the form.<\/p><p><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/irbr61e.pdf\" target=\"_blank\" rel=\"noopener\">Download IRBR61 (Form 3)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5659e90 elementor-widget elementor-widget-image\" data-id=\"5659e90\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"1596\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101038.webp\" class=\"attachment-full size-full wp-image-25180\" alt=\"Guide to IRBR61 (Form 3) for Business Registration fee waiver\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101038.webp 1200w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101038-226x300.webp 226w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101038-770x1024.webp 770w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101038-768x1021.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/01\/20250106101038-1155x1536.webp 1155w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff2b0c1 elementor-widget elementor-widget-heading\" data-id=\"ff2b0c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Important notes and reminders for applying for a BR waiver<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a2a95f elementor-widget elementor-widget-text-editor\" data-id=\"8a2a95f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1. BR waiver applications must be submitted using the original form. Applications by fax or email copy are not accepted.<br \/>2. Before the waiver is approved, if you receive a Business Registration renewal notice, you must pay the fee before the renewal deadline.<br \/>3. A BR fee waiver is valid for one year only and must be reapplied for annually.<\/p><p>Further reading:<a href=\"https:\/\/www.genacct.com\/en\/company-registration-procedure\">Steps to Set Up an Unlimited Company in Hong Kong<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3fd9ca elementor-widget elementor-widget-heading\" data-id=\"e3fd9ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Definition and calculation method of average monthly turnover<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d864b8d elementor-widget elementor-widget-text-editor\" data-id=\"d864b8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Definition: Average monthly turnover refers to turnover, i.e., total gross income before deducting cost of sales, wages, rent, and operating expenses.<\/p><p>Note: On the IRBR61 form, this is referred to as \u201cAverage *Gross Sales\/Receipts.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c8637 elementor-widget elementor-widget-heading\" data-id=\"76c8637\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to calculate turnover for existing businesses:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cd8a0 elementor-widget elementor-widget-text-editor\" data-id=\"a8cd8a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Use the average turnover for the 6 months immediately before submitting the \u201cApplication for Exemption from Payment of Business Registration Fee and Levy\u201d form.<\/p><p><strong>Example:<\/strong><\/p><p>Application date: February 1, 2026<\/p><p>The 6-month period before submission is August 1, 2025 to January 31, 2026<\/p><p>Assume total turnover for the 6 months is HK$150,000<\/p><p>Average monthly turnover: HK$150,000\/6 = HK$25,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-292e809 elementor-widget elementor-widget-heading\" data-id=\"292e809\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"> How to calculate turnover for newly commenced businesses:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d644d71 elementor-widget elementor-widget-text-editor\" data-id=\"d644d71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Use the estimated turnover for the first 6 months after commencement as the basis to calculate the average monthly turnover.<\/p><p><strong>Example:<\/strong><\/p><p>Commencement date: January 1, 2026<\/p><p>The first 6 months from commencement is January 1, 2026 to June 30, 2026<\/p><p>Assume the estimated total turnover for the 6 months is HK$120,000<\/p><p>Estimated average monthly turnover: HK$120,000\/6 = HK$20,000<\/p><p>This meets the average monthly turnover requirement for a Business Registration Certificate fee waiver.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c4de92 elementor-widget elementor-widget-heading\" data-id=\"2c4de92\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab50ddc uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"ab50ddc\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-179' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">Which businesses are eligible to apply for a Business Registration Certificate fee waiver?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div class=\"qk-md-paragraph\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i2.734429888TKVOu\">To obtain an exemption from payment of the business registration fee and levy, the business must meet all three core requirements below:<\/span><\/div><ul class=\"qk-md-ul\"><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Business type restriction<\/span><\/strong><span class=\"qk-md-text complete\">: Applicable only to <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">sole proprietorships<\/span><\/strong><span class=\"qk-md-text complete\"> or <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">unlimited partnerships<\/span><\/strong><span class=\"qk-md-text complete\">. Limited companies registered in Hong Kong under the Companies Ordinance are not eligible.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Turnover limit<\/span><\/strong><span class=\"qk-md-text complete\">:<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Service industries<\/span><\/strong><span class=\"qk-md-text complete\">: Average monthly turnover must not exceed <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">HK$10,000<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Other industries<\/span><\/strong><span class=\"qk-md-text complete\"> (e.g., retail, wholesale, etc.): Average monthly turnover must not exceed <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">HK$30,000<\/span><\/strong><span class=\"qk-md-text complete\">.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Single-business restriction<\/span><\/strong><span class=\"qk-md-text complete\">:<\/span><\/li><li class=\"qk-md-li complete\"><span class=\"qk-md-text complete\">A sole proprietor may own only one sole proprietorship.<\/span><\/li><li class=\"qk-md-li complete\"><span class=\"qk-md-text complete\">The same combination of partners may jointly operate only one partnership (e.g., an A\u2013B partnership operating one company is eligible; if A and B operate two companies together, neither is eligible).<\/span><\/li><\/ul><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">What is the deadline for applying for a Business Registration fee waiver?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div class=\"qk-md-paragraph\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i7.734429888TKVOu\">The application deadline depends on whether your business is \u201cnewly commenced\u201d or an \u201cexisting business,\u201d and on the application method you choose:<\/span><\/div><ul class=\"qk-md-ul\"><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i6.734429888TKVOu\">Newly commenced businesses<\/span><\/strong><span class=\"qk-md-text complete\"> (applying for a waiver for the first year):<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Paper form application<\/span><\/strong><span class=\"qk-md-text complete\">: Must be submitted within <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">1 month<\/span><\/strong><span class=\"qk-md-text complete\"> after submitting the business registration application.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Online application (GovHK)<\/span><\/strong><span class=\"qk-md-text complete\">: Must be submitted within <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">7 weeks<\/span><\/strong><span class=\"qk-md-text complete\"> after submitting the business registration application.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Existing businesses<\/span><\/strong><span class=\"qk-md-text complete\"> (applying for a waiver for the next year):<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Paper form application<\/span><\/strong><span class=\"qk-md-text complete\">: Must be submitted <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">1 month<\/span><\/strong><span class=\"qk-md-text complete\"> before the current Business Registration Certificate expires.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Online application (GovHK)<\/span><\/strong><span class=\"qk-md-text complete\">: Must be submitted <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">1 week<\/span><\/strong><span class=\"qk-md-text complete\"> before the current Business Registration Certificate expires.<\/span><\/li><\/ul><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-bca669c\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-bca669c uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">How is \u201caverage monthly turnover\u201d calculated? Can costs be deducted?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div class=\"qk-md-paragraph\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i9.734429888TKVOu\">When calculating turnover,<\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">no<\/span><\/strong><span class=\"qk-md-text complete\"> cost of sales, wages, rent, or operating expenses may be deducted. Only total gross income is counted. The calculation method is as follows:<\/span><\/div><ul class=\"qk-md-ul\"><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Existing businesses<\/span><\/strong><span class=\"qk-md-text complete\">: Divide the total turnover for the \u201c6 months prior\u201d to submitting the waiver application form by 6.<\/span><\/li><li class=\"qk-md-li complete\"><em class=\"qk-md-em\"><span class=\"qk-md-text complete\">Example<\/span><\/em><span class=\"qk-md-text complete\">: If you apply on February 1, 2026, calculate the average based on total income from August 1, 2025 to January 31, 2026.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Newly commenced businesses<\/span><\/strong><span class=\"qk-md-text complete\">: Divide the <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">estimated<\/span><\/strong><span class=\"qk-md-text complete\"> total turnover for the \u201cfirst 6 months\u201d after commencement by 6.<\/span><\/li><\/ul><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-32d7e5e\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-32d7e5e uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">What is the specific process for applying for a BR fee waiver?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><div class=\"qk-md-paragraph\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i14.734429888TKVOu\">The application process is straightforward and mainly consists of the following four steps:<\/span><\/div><ol class=\"qk-md-ol\" start=\"1\"><li class=\"qk-md-li complete\" data-spm-anchor-id=\"5176.28103460.0.i11.734429888TKVOu\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Self-assessment<\/span><\/strong><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i12.734429888TKVOu\">: Confirm whether the business type and the average monthly turnover for the past 6 months (or estimated) meet the above limits.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Complete the form<\/span><\/strong><span class=\"qk-md-text complete\">: Complete the <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">IRBR61 form (i.e., Form 3)<\/span><\/strong><span class=\"qk-md-text complete\">, including applicant details, average turnover, and the declaration.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Submit the application<\/span><\/strong><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i13.734429888TKVOu\">: Submit the paper form by post\/in person, or submit electronically via GovHK.<\/span><\/li><li class=\"qk-md-li complete\"><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">Await approval<\/span><\/strong><span class=\"qk-md-text complete\">: If approved, the Inland Revenue Department will issue a \u201cBusiness Registration Certificate stating that the waiver has been granted.\u201d<\/span><\/li><\/ol><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-fb26890\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-fb26890 uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">If I receive a payment demand note during the application period, do I need to pay first?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i17.734429888TKVOu\">Yes.<\/span><\/strong><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i15.734429888TKVOu\"> Before the Inland Revenue Department formally approves the waiver and issues the new exemption certificate, if you receive a renewal payment demand note for your Business Registration Certificate, you must pay the fee by the deadline stated on the notice. This is to avoid late-payment penalties due to processing delays. Once the waiver is approved, the Inland Revenue Department will handle the relevant arrangements.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-7464aed\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-7464aed uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">After the waiver is granted, do I no longer need to pay the business registration fee permanently?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\" data-spm-anchor-id=\"5176.28103460.0.i19.734429888TKVOu\">No.<\/span><\/strong><span class=\"qk-md-text complete\"> The business registration fee waiver is valid for <\/span><strong class=\"qk-md-strong complete\"><span class=\"qk-md-text complete\">1 year<\/span><\/strong><span class=\"qk-md-text complete\"> only. Even if your business continues to meet the low-income threshold, you must submit the IRBR61 form again each year to maintain eligibility for a waiver for the following year.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63c3069 elementor-widget elementor-widget-html\" data-id=\"63c3069\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/mg4XwJFDtj8?si=LVlXuEIoSvxgLmsl\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27cc1db elementor-widget elementor-widget-heading\" data-id=\"27cc1db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c68b543 elementor-widget elementor-widget-text-editor\" data-id=\"c68b543\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe above covers the eligibility requirements, steps, and IRBR61 form guide for applying for a Business Registration Certificate fee waiver. The BR fee waiver applies to sole proprietorships or unlimited partnerships that meet Section 9 of the Business Registration Ordinance. The original Form 3 must be submitted within the deadline, and upon completion you will receive a \u201cBusiness Registration Certificate stating that the waiver has been granted\u201d issued by the Inland Revenue Department.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3f8bb2 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"d3f8bb2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3fd517 elementor-widget elementor-widget-text-editor\" data-id=\"b3fd517\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General Accounting has been established for over 20 years and provides <strong>limited and unlimited company incorporation<\/strong> services. Trust or Company Service Provider licence no.: TC002940. If you have any questions about <strong>applying for a BR fee waiver<\/strong>, our professional Client Service Managers can provide free initial consultation support for <strong>company incorporation<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb8768b elementor-widget elementor-widget-text-editor\" data-id=\"bb8768b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/business-registration\/\">The Ultimate Guide to the Hong Kong Business Registration Certificate: Latest BR Application, Fees, Documents, and Renewal<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/registered-office-of-company\/\">[Registered Office Address] Is using a public housing flat as a business address an abuse of public housing? Includes a step-by-step guide to changing a company address<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/br-corp\/\">What does &#8220;CORP&#8221; mean on a Business Registration Certificate? How to choose a BR business nature? Includes business description and business nature tutorial<\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/online-company-registration\">[Online Company Incorporation] What Is Electronic Company Incorporation? Same-Day Limited Company Setup Guide<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7635654\" data-id=\"7635654\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce54c34 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"ce54c34\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about the \u201cBusiness Registration Fee Waiver\u201d?<br \/>General Accounting offers free consultation.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"25177\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"[Business Registration Certificate Fee Waiver] Eligibility and Application Process for BR Fee Waiver | IRBR61 Form Guide 2026\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"25177\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Business Registration fee waiver\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 uae-toc-hide-heading elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Would you like to learn about General Accounting\u2019s professional services?<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b2b43c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b2b43c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-43dfb4b\" data-id=\"43dfb4b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0f1682 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"a0f1682\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u8a3b\u518a\u6613\u958b\u516c\u53f8\u6d41\u7a0b-\u516c\u53f8\u79d8\u66f8.webp);\" role=\"img\" aria-label=\"Easy Company Formation Process - Company Secretary\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\">\n\t\t\t\t\t\tCompany Secretarial Service\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-040854d\" data-id=\"040854d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e8100e elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"3e8100e\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-eee579a\" data-id=\"eee579a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f67e2e4 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"f67e2e4\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u73fe\u6210\u516c\u53f8\u670d\u52d9\u5716_\u539f\u5716-e1692346413948.webp);\" role=\"img\" aria-label=\"Shell Company - Ready-made Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/buy-existing-company\/\">\n\t\t\t\t\t\tReady-Made Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcf8aef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcf8aef\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae64a4a\" data-id=\"ae64a4a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b45be74 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"b45be74\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions about \u201cExemption from Business Registration Fee and Levy\u201d?<br \/>General Accounting offers free consultation.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b4d9c6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2b4d9c6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8a8da4 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"b8a8da4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0c654a elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"c0c654a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Company Secretary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Business Registration Certificate fee waiver applies to sole proprietorships and unlimited partnerships. If you meet the requirements under Section 9 of the Business Registration Ordinance, you may apply for a BR fee waiver. Source: Cap. 310 Business Registration Ordinance \u2013 Section 9 Exemption from payment for small businesses General Accounting has consolidated the application [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":24581,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[130,166],"tags":[148,149,167],"class_list":["post-25177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-registration-certificate","category-start-a-company","tag-br","tag-br-fee","tag-business-registration-certificate-application"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=25177"}],"version-history":[{"count":10,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25177\/revisions"}],"predecessor-version":[{"id":26830,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/25177\/revisions\/26830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24581"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=25177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=25177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=25177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}