"Business" Required to be Registered
any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain;
any club which provides facilities, services and exclusive club premises to its members for social intercourse or recreation; and
every company incorporated in Hong Kong in accordance with the Companies Ordinance or non-Hong Kong company that has established a place of business in Hong Kong, regardless of whether it is actually carrying on any business in Hong Kong.
every non-Hong Kong company that has a representative or liaison office in Hong Kong, or has let out its property situated in Hong Kong, regardless of whether it has established a place of business in Hong Kong.
However, a person who is only holding an office or employment is not regarded as carrying on any business and is not required to apply for business registration.