商业登记条例规定,香港公司须在开始经营业务后当日起计的1个月内,以书面通知税务局局长。不遵办即属违法,可处最高5000元罚款及监禁1年。在香港公司证件——商证登记证上,涉及的项目——业务性质,平常表述为“CORP”,意思是还没有规定业务范围。已开业经营,需要变更为实际发生的业务。如果通知开业了,就要考虑做账报税了。
Where the company is registered by way of a simultaneous business registration application, if the company commences to carry on business, it is required under the Business Registration Ordinance to notify the Commissioner of Inland Revenue in writing within one month of the date of such commencement. Failure to comply with the above requirements may lead to prosecution. The maximum penalty is $5,000 and imprisonment for one year. In the Business Registration certificate, the item "nature of business", usually as "CORP", meaning no business is beginning. When beginning, it should be changed into the actual scope. In addition, it is necessary to do book-keeping and auditing according to regulations.