A BRC records the business activity declared to the IRD.
The Business Registration Certificate records registration and declared particulars. Check its validity and compare the declared activity with the client’s actual business.
By Matthew Lee
A Hong Kong Business Registration Certificate records business registration with the IRD.
Registration is with the Business Registration Office (商業登記署) of the Inland Revenue Department (IRD), under the Business Registration Ordinance (Cap. 310). The Business Registration Certificate (BRC, 商業登記證) is the proof of that registration.
The BRC and the Certificate of Incorporation
The two certificates come from different authorities and prove different things.
| Certificate of Incorporation | Business Registration Certificate | |
|---|---|---|
| Issued by | Companies Registry under the Companies Ordinance (Cap. 622) | Inland Revenue Department under the Business Registration Ordinance (Cap. 310) |
| Proves | The company exists as a legal person from the date of incorporation | The business is registered for tax purposes at a stated address |
| Who needs one | Companies and registered non-Hong Kong companies | Every business: companies, sole proprietors, partnerships, branches |
| Shows the nature of business | No | Yes |
| Expires | No | Yes, after one or three years |
| Public search | Companies Registry e-Search Services | IRD Business Register, through GovHK |
A company obtains both at once. Under the one-stop company and business registration service, an application to incorporate is also an application for business registration, and the two certificates are issued together.
Sole proprietors and partnerships register with the IRD within one month of starting business. The Hong Kong company search guide covers the Companies Registry side.
One number since 2023
Until the end of 2023 a Hong Kong company carried two numbers: a company number (CR number) from the Companies Registry and a Business Registration Number (BRN) from the IRD. The BRN is the first eight digits of the certificate number printed on the BRC.
On 27 December 2023 the Companies Registry adopted the BRN as the Unique Business Identifier for every entity it administers. The BRN now appears as the number on new Certificates of Incorporation and is the key for searches at both registries.
What the certificate shows
- Name: the business name, and the branch name where the certificate is for a branch
- Address: the business address, which need not match the registered office at the Companies Registry
- Nature of business: as the business described it to the IRD; a company that has not yet started business shows CORP here
- Status: for example body corporate, sole proprietorship or partnership
- Commencement: the date of commencement of business
- Expiry: the date of expiry
- Numbers: the certificate number, whose first eight digits are the BRN, and the BRN itself
- Fee: the fee and levy payable
- Payment line: a machine-printed line with the date of payment, receipt number and amount paid
For a renewal demand note, check payment or the applicable exemption before relying on it as a certificate.
Check expiry, payment evidence and any applicable exemption. A missing payment line needs clarification; it does not by itself resolve whether an exemption applies. See the sample BRC (opens in a new tab).
Getting an extract or copy
The business itself has the easy route. Its owner, or whoever handles its eTAX account, can log in to eTAX at GovHK and view, download and print the current BRC as a PDF, or apply for a duplicate or a certified copy. A third party uses the public search service.
Sections 19 and 19A of the Business Registration Ordinance let any person apply to the Commissioner for copies of business registration documents and extracts of information on the Business Register. The purpose, set out in section 19B, is to ascertain whether a business is registered and what its registered particulars are.
Since 4 September 2023 that service is online only; the paper application form has been withdrawn. The route is the Online Application for Business Registration Documents and Duplicate of a Valid Business Registration Certificate at GovHK (www.gov.hk/br).
You need the BRN and the business name. If you only have the name, use the Business Registration Number Enquiry on GovHK first. It takes the full business name in Chinese or English and whether the business is in Hong Kong, Kowloon or the New Territories.
Three products are available:
- Extract of information on the Business Register: uncertified or certified. The uncertified extract shows the current particulars of the business and its operator; it appears on screen as soon as payment is confirmed and can be downloaded for seven calendar days. The certified extract is a copy of the original application for registration, or of the application information sheet passed from the Companies Registry under the one-stop service, with the full history of amendments; it is posted or ready for collection after 11:00 a.m. on the next working day.
- Certified copy of a valid BRC or branch certificate: issued on paper and posted or ready for collection after 11:00 a.m. on the next working day.
- Duplicate of a valid BRC or branch certificate: issued as an electronic record in PDF for instant download and available for two months. Online applications are not issued on paper.
A certified copy or duplicate is only available for a valid certificate, meaning one that has not expired and whose fee has been paid or exempted.
Charges
The IRD publishes document charges separately from registration fees and levies, which depend on the certificate period and applicable exemptions. Check the cited IRD schedules when ordering. Our service charge is confirmed with the order; see pricing.
Validity and renewal
A BRC is valid until the date of expiry printed on it. The business chooses a one-year or a three-year certificate. The three-year election must be made in writing at least one month before the current certificate expires.
The certificate must be displayed at the business address. Changes to the name, nature, address or ownership must be notified within one month.
For a reviewer, two consequences follow. A BRC in last year's file may already have expired, so check the date.
And the address and nature of business are self-declared and only updated on notification. An extract pulled today is the only way to know what the IRD currently holds. Teams that re-check a client book on a cycle use monitoring and remediation for this.
Why banks and law firms ask for it
The Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615) and the HKMA's AML guideline require a financial institution to verify a corporate customer's existence and understand the nature of its business.
Companies Registry documents show incorporation, officers and filed ownership information. The IRD record adds the business address and declared nature of business.
The BRC records the activity declared to the IRD; it does not independently prove actual trading or a licence for a regulated activity. Compare it with the client’s account purpose and supporting evidence. See Hong Kong KYC and AML.
Build three checks into the review:
- Name: the business name on the BRC matches the Companies Registry record, including the Chinese name
- Validity: check expiry, payment evidence and any applicable exemption.
- Nature of business: consistent with the account purpose the client gave
Ordering through Fill Easy
Email agent@fill-easy.com with the company name or BRN and ask for the Business Registration search. The agent confirms the request, pulls the extract from the IRD's Business Register, and returns it as a PDF in the same thread with the source, retrieval time and request ID recorded.
The search is listed as Business Registration search alongside company particulars, and is also available through the API.
How many of the BRCs in your client files have passed their date of expiry?