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29015 To: Commissioner of Inland Revenue P.O. Box 29015 Gloucester Road Post Office, Hong Kong / 2016 4 1 2017 3 31 Application for Concessionary Refund of Business/Branch Registration Fee Paid Waiver.

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How to fill out the Irbr188b online

Filling out the Irbr188b form is an essential process for individuals and businesses seeking a concessionary refund of registration fees paid. This guide will provide clear, step-by-step instructions to help you complete the form accurately and efficiently.

Follow the steps to accurately complete the Irbr188b form.

  1. Press the ‘Get Form’ button to access the Irbr188b form and open it in your preferred editor.
  2. Begin by entering the business or branch name in the designated field. Ensure that this matches the name registered with the business registration authorities.
  3. Next, input the business registration number. This is critical for the identification of your application.
  4. Indicate the paid registration fee amount for the business or branch as required in the form.
  5. Circle the appropriate option to indicate the basis for the refund application. Be clear on which conditions are applicable to your business, such as if it held a three-year certificate or if it ceased operations on a specific date.
  6. If applicable, fill in the correspondence address after business cessation, ensuring to provide clear details.
  7. Complete the section regarding the payee's name for the refund cheque. If the business does not have a bank account, provide the name under which the cheque should be issued.
  8. Fill out the applicant's signature section, ensuring that the name, position, and relevant identification numbers are entered correctly.
  9. Provide the contact telephone number and the date of application in the respective fields.
  10. Don’t forget to complete the indemnity letter on the back of the form. Ensure all information provided is accurate to prevent application delays.
  11. Once all sections have been filled, review the form for any errors. After verifying accuracy, save your changes.
  12. Finally, download, print, or share the completed form as necessary to submit your request.

Start completing your Irbr188b form online today!

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Cessation Period means the period which starts on the Cessation Date and ends 60 days after the Cessation Date or any other period determined by the Board in respect of a particular Award. The Insurer shall not be required to vary any Policy pursuant to clause5.

The company's operations are brought to an end, and its assets are divvied up among creditors and shareholders, ing to the priority of their claims. Cessation, Business Cessation means the business stops or ceases operations.

The business cessation date is a date when the company's trading businesses ceased. Typically, that would be the date when your last invoice was paid or your last expense incurred.

A voluntary cessation is when a business owner has chosen to close the business due to conditions within the business owner's power.

If you cease your business or any branch business you must notify the Business Registration Office in writing within 1 month of the date of cessation. Your business registration number/branch registration number, name, address and date of cessation should be stated clearly in the letter.

In the "2023/24 Budget" issued by the Financial Secretary on 22 February 2023, there is no announcement of the waiver of the Business Registration (BR) fee. That means that starting 1st April, 2023, the annual fee for the business registration (BR) will be restored to HK$2,150!

Date of Cessation refers to the employee's official last day of service with your company.

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