Representative Office

An overseas company may also consider establishing a representative office in Hong Kong.  A representative office is not permitted to conduct active business, such as concluding contracts, in Hong Kong.  It may conduct activities such as liaison with suppliers or customers, collection of market information and promotion, etc. Therefore, as there is no profit generated in Hong Kong, it is not subject to tax.  It must be registered under the Business Registration Ordinance and obtain the Business Registration Certificate within one month from the date of establishing the place of business in Hong Kong.

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