How to claim exemption from business registration fee and levy with Form IRBR61

Form IRBR61 Claim Exemption Business Registration Fee Levy

Form IRBR61 is the statutory application for eligible businesses to claim exemption from the business registration fee and levy under the Business Registration Ordinance (Cap. 310). This exemption applies to the annual fee and levy payable on renewal of a Business Registration Certificate. The sections below cover eligibility, required documents, and the submission procedure for Form IRBR61 to the of the Inland Revenue Department.

Who Is Eligible for the Business Registration Fee Exemption Hong Kong

Exemption is limited to specific entity classes. The will grant a waiver only where the applicant belongs to one of the following categories:

• A charitable institution or trust of a public character exempt from tax under section 88 of the Inland Revenue Ordinance (Cap. 112)
• A non-profit making organisation that does not carry on a trade or business for profit
• A trustee of a trust holding assets exclusively for charitable purposes
• A trade union registered under the Trade Unions Ordinance (Cap. 332)
• A consulate or official agency of a foreign government

Businesses operating to generate profit for owners or shareholders are ineligible, regardless of profit levels or taxable income.

IRBR61 Form Requirements

Form IRBR61 must be completed in full and signed by the proprietor, a partner, a director, the company secretary, or another authorised person. The form requires:

• Business Registration Certificate number
• Business name and business address
• Nature of business
• Date of commencement of business or date of incorporation
• The basis for the exemption claim
• A declaration that the business meets the relevant eligibility criteria

Attach the supporting documents listed below. Incomplete applications or forms lacking the required declarations will be returned unprocessed.

Business Registration Levy Exemption

The levy is a statutory surcharge collected with the business registration fee under Cap. 310. An entity qualifying for the fee exemption is automatically exempt from the levy for the same period. Form IRBR61 is a single application covering both the fee and the levy; no separate form exists for a levy-only claim.

Hong Kong Business Registration Exemption: Supporting Documents

The requires specific evidence to verify an exemption claim. Required documents depend on the applicant's category.

For a charitable institution or trust exempt under section 88 of the Inland Revenue Ordinance

Provide a copy of the Inland Revenue Department letter confirming section 88 exemption status. The letter must show the institution's reference number and the effective date of the exemption.

For a non-profit making organisation

• A copy of the organisation's constitution, memorandum and articles of association, trust deed, or other governing instrument containing a clause prohibiting profit or asset distribution to members or directors.
• Audited financial statements or a certified statement of income and expenditure for the most recent financial year.
• A written explanation of how the organisation's activities meet the non-profit making criteria.

For a trustee of a charitable trust

• A copy of the trust deed.
• Evidence that the trust's assets are held exclusively for charitable purposes.
• A statutory declaration confirming the charitable purpose, signed by the trustee and witnessed by a commissioner for oaths, a solicitor, or a justice of the peace.

For a trade union

A copy of the certificate of registration issued under the Trade Unions Ordinance.

For a consulate or official agency

An official letter from the relevant government authority confirming the diplomatic or consular status.

Completing and Submitting Form IRBR61

Obtain the latest Form IRBR61 from the Inland Revenue Department's forms index or any counter.

Filing Channel

Form IRBR61 must be submitted in paper form to the . It is not accepted through the Business Tax Portal. Deliver the completed form and supporting documents by post or in person to:

• Inland Revenue Department
  15/F, Southorn Centre
  130 Hennessy Road
  Wan Chai, Hong Kong

Timing

Submit the exemption claim before the current Business Registration Certificate expires. If the certificate has already expired, include a late renewal application and explain the delay. The will not backdate an exemption for a period where the fee and levy were already paid.

Processing Time

The processes complete applications within four to six weeks. Insufficient documentation will trigger a request for further information. A decision to grant or refuse the exemption will be communicated in writing.

Related Forms and Procedures

A newly incorporated company seeking exemption should consider Form IRBR168, which serves a similar purpose for certain entities. Eligibility for Form IRBR168 overlaps with Form IRBR61 but applies to different circumstances, such as registration under another ordinance.

Entities granted an exemption under Form IRBR61 do not need to reapply annually unless their circumstances change. The exemption lasts for the duration of the Business Registration Certificate. Upon renewal, the will reassess eligibility.

Legislative References

The business registration fee and levy are imposed under the Business Registration Ordinance (Cap. 310). The Commissioner of Inland Revenue may waive the fee and levy for qualifying entities. The Inland Revenue Ordinance (Cap. 112) governs the tax exemption for charitable institutions under section 88, a common basis for a fee waiver claim.

Making a false declaration on Form IRBR61 is an offence under Cap. 310, punishable by a fine and imprisonment. The may also recover any fee or levy incorrectly waived.