Form IRBR168 claim exemption payment business registration fee levy

Form IRBR168 Claim for Exemption from Payment of Business Registration Fee and Levy

Form IRBR168 is the statutory form for entities to claim exemption from the business registration fee and levy under the Business Registration Ordinance (Cap. 310). It allows public bodies, diplomatic missions, consular posts and international organisations to declare their exempt status and avoid the annual charges other businesses must pay. A successful claim results in a certificate of business registration issued with no fee or levy. The administers this form, which is distinct from Form IRBR61 for general fee exemption claims. The Form IRBR168 claim exemption payment business registration fee levy is a specific statutory process for these defined entities.

Eligible Entities for Exemption

Only specific organisations may use Form IRBR168. The Business Registration Ordinance (Cap. 310) limits eligibility to the following:

• Public bodies - entities established by Hong Kong legislation to perform a public function.
• Diplomatic missions - embassies and consulates accredited to Hong Kong.
• Consular posts - official consular offices.
• International organisations - organisations of which the Hong Kong or Central People's Government is a member.

Private companies, sole proprietorships, partnerships or charities cannot use this form. Those entities must use Form IRBR61 to claim any other exemption under the Ordinance.

Business Registration Fee Payment Exemption

The primary benefit of a successful Form IRBR168 claim is exemption from the business registration fee. The levy is a separate charge under the Business Registration Levy Order, but both are collected together by the .

An exempt entity receives a certificate stating "Exempted from payment of business registration fee and levy". This certificate requires annual renewal, provided the entity remains eligible. If circumstances change and the entity no longer qualifies, it must notify the and pay the outstanding fee and levy from the date of that change.

IRBR168 Application Guide

To apply, complete Form IRBR168 and submit it to the . Follow these steps:

1. Complete the form - enter the entity's legal name, business address, the nature of the exempt business activity and the basis for the claim.
2. Attach supporting documents - proof of the entity's status is required. A certified copy of the establishing instrument, such as an ordinance, treaty or international agreement, is commonly needed.
3. Sign the declaration - an authorised officer must sign and date the form.
4. Submit the form - send the completed form and supporting documents by post or in person. The form is not available for online submission through the Business Tax Portal.

Exemption from Payment Business Registration Levy

The levy funds specific government initiatives. A Form IRBR168 claim covers both the fee and the levy; there is no separate form for the levy alone.

Eligibility for fee exemption automatically includes levy exemption. The treats these as a single claim. The issued certificate will confirm both the fee and the levy are waived.

Hong Kong Business Registration Fee Waiver

A waiver under Form IRBR168 is not a general waiver for all businesses. It applies only to the entity categories listed in the Ordinance. Businesses that do not meet the criteria must pay the full fee upon application or renewal.

If a business is incorrectly charged the fee despite qualifying for a public body or diplomatic exemption, it should submit Form IRBR168 with a letter explaining the circumstances. The will review the evidence and, if satisfied, issue a refund and a corrected certificate.

Supporting Documents Required

The requires the following with a Form IRBR168 application:

• A certified copy of the legislation, treaty or international agreement establishing the entity.
• For diplomatic missions or consular posts, a note verbale confirming the entity's status.
• For international organisations, a letter from the Hong Kong government confirming membership and recognition.

All documents must be certified copies. An original document may be accepted if presented in person at the . Keep a copy of all submitted documents for your records.

Evidence Requirements for the Claim

A Form IRBR168 claim depends entirely on the evidence attached. The will not process an incomplete application. Key evidence requirements are:

• Proof of status - the document establishing the entity as a public body, diplomatic mission, consular post or international organisation.
• Authority to sign - the signatory must have express authority. Provide a board resolution or equivalent authorisation if the signer is not the head of the entity.
• Business activity description - the description must match the activity qualifying for exemption. Commercial activities unrelated to the entity's public function are not exempt.

Eligibility Criteria for the Form IRBR168 Claim

Eligibility criteria are set out in the Business Registration Ordinance (Cap. 310). The entity must belong to a specified category and carry on a business directly related to its exempt function. A public body operating a commercial side business, like a public gift shop, may not be fully exempt for that operation.

The may request more information if the claim is unclear. Respond promptly to any request to avoid delay.

Application Process for Form IRBR168

The application process is straightforward but requires precision. Submit the completed form and supporting documents to the . There is no fee to file Form IRBR168.

The will review the application. If satisfied, it will issue a certificate marked "Exempted from payment of business registration fee and levy". If rejected, the entity receives a notice stating the reasons and the amount due.

Apply for renewal annually. Submit a renewal application using Form IRBR168 before the current certificate expires. Late submission may result in the fee and levy becoming payable for the period between expiry and the date of the renewal certificate.