Form IRBR193 notification of change of business nature

Form IRBR193 Notification of Change of Business Nature

Form IRBR193 notifies the of a change in a business's principal activity. The Business Registration Ordinance (Cap. 310) requires every registered business to keep its particulars current, and the nature of the business is a key particular.

Change of Business Nature Notification Hong Kong

When a business changes its principal activity, the registered proprietor must notify the using Form IRBR193. This applies to sole proprietorships, partnerships, and corporations holding a Business Registration Certificate. The notification ensures the Inland Revenue Department’s record reflects the actual business being conducted.

The procedure is straightforward. The form requires the business registration number, the business name, and a clear description of the new business nature. This information updates the database and the description on the Business Registration Certificate.

IRBR193 Filing Guide

Complete and submit Form IRBR193 to file the change. The form is available from the Inland Revenue Department website for paper filing or through the e-Services portal.

Form IRBR193 requires:

• Business registration number
• Business name
• Previous business nature or principal activity
• New business nature or principal activity
• Date of change
• Signature of the proprietor or authorised person

The business description must be specific enough to identify the principal activity. Generic terms like "trading" or "services" are insufficient. State the exact nature of the goods sold or services provided.

Update Business Nature Hong Kong

Submit the form within one month of the change. This one-month deadline is a statutory requirement under the Business Registration Ordinance (Cap. 310). Failure to notify within this period may result in a penalty.

The one-month period runs from the date the business actually changes its principal activity, not from the date the decision is made. If a business begins a new activity on 1 March, Form IRBR193 must reach the by 31 March.

The may request supporting documents to verify the change, such as updated business contracts or invoices.

Business Registration Nature Change Form

The form requires a precise business description. The uses Standard Industrial Classification (SIC) codes to categorise activities. While the form does not require the SIC code, the description should be consistent with the classification the Inland Revenue Department would assign.

For example, a business changing from retail clothing to wholesale electronic components should state "wholesale of electronic components", not simply "wholesale". A precise description reduces the chance of a query from the .

The form also requires the date of change. This must be the actual date the new activity began. If the change is gradual, use the date the new activity became the principal activity.

Filing Deadline and Penalty

The one-month filing deadline is strict. Under the Business Registration Ordinance (Cap. 310), failing to notify a change within the prescribed period is an offence. The current maximum penalty on conviction is HK$5,000.

The may also impose a late filing penalty without prosecution. The penalty amount varies with the length of the delay. A filing six months after the change may face a higher penalty than one filed two months late.

Each separate offence attracts a penalty. Multiple unfiled changes are treated as individual failures to notify.

Filing Channels

Submit Form IRBR193 through these channels:

• Paper filing: Post or deliver the completed form to the at 15th Floor, Inland Revenue Centre, 5 Concorde Road, Kai Tak, Kowloon, Hong Kong.
• e-Services portal: File electronically via the Inland Revenue Department’s Business Tax Portal. Electronic filing is faster and provides immediate acknowledgement.

For paper filings, retain a copy of the form and proof of posting. The does not issue a separate acknowledgement unless requested.

Consequences of Not Updating

Failure to update the business nature has consequences beyond the penalty. The Business Registration Certificate will show an outdated description, causing problems when used for banking, licensing, or contracting.

The Inland Revenue Department uses the business nature to determine which profits tax return form to issue. An incorrect nature may result in the wrong tax return being sent or a delay while particulars are verified.

If the business is later inspected or audited, outdated particulars may be treated as a compliance failure. The may also refuse to issue a replacement certificate or process other changes until the update is made.

Practical Tips for Completing Form IRBR193

When completing Form IRBR193:

1. Use the exact business name from the current Business Registration Certificate.
2. Provide the full business registration number, including the hyphen and suffix.
3. Describe the new business nature in plain language a third party would understand.
4. State the date of change accurately.
5. Sign the form personally or ensure the authorised person signs.

If the business has multiple activities, state the principal activity only. The does not require a list of all activities.

The form is a single-page document. It does not require a statutory declaration or supporting evidence at the time of filing, but the may request further information if the description is unclear.

Relationship with Other Forms

Form IRBR193 is only for changes in business nature. Use separate forms for other changes:

• Change of business name: Form IRBR64 (for partnerships) or Form NNC2 (for companies)
• Change of business address: Form NR1 (for companies) or Form IRBR64 (for partnerships)
• Cessation of business: Form IRC3113

A business changing both its name and nature must file two separate forms. The processes each change independently.

Summary of Key Points

• File Form IRBR193 within one month of the change in business nature.
• Provide a precise business description of the new principal activity.
• File by paper or through the e-Services portal.
• Failure to file by the deadline attracts a penalty under the Business Registration Ordinance (Cap. 310).
• The uses the information to update the Business Registration Certificate and issue the correct tax return forms.

For the latest version of Form IRBR193 and current filing instructions, refer to the Inland Revenue Department forms index at https://www.ird.gov.hk/eng/paf/bus.htm.