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Overview

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Identifiers

Collect two identifiers from each business customer in Hong Kong and submit them as strings on the application body. Tax ID: 8-digit number issued under the Business Registration Ordinance (Cap. 310) when a business obtains its Business Registration Certificate (BRC). As of 27 December 2023, the BRN is designated the Unique Business Identifier (UBI) — the single cross-government identifier for all business types including sole proprietorships, partnerships, and companies. For companies incorporated after 27 December 2023, the 8-digit UBI/BRN replaces the separate 7-digit Company Registration Number (CRN) and appears directly on the Certificate of Incorporation. The BRN functions as Hong Kong’s corporate Tax Identification Number (TIN) and serves as the primary tax reference for profits tax and other IRD obligations. Registration number: 7-digit identifier assigned to companies incorporated before 27 December 2023 under the Companies Ordinance (Cap. 622); appears on the Certificate of Incorporation and all Companies Registry filings. Displayed as CR-XXXXXXX on older certificates. For companies incorporated from 27 December 2023 onward, no separate CRN is issued — the 8-digit BRN/UBI serves as the sole company identifier on the Certificate of Incorporation. Both the legacy 7-digit CRN and the modern 8-digit BRN/UBI are valid and appear in Companies Registry records.

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Sector regulators

Hong Kong Monetary Authority (HKMA) · Securities and Futures Commission (SFC) · Insurance Authority (IA) · Hong Kong Exchanges and Clearing (HKEX) · Mandatory Provident Fund Schemes Authority (MPFA) · Customs and Excise Department (C&ED) · Inland Revenue Department (IRD)

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed. Not applicable in Hong Kong: Operating Permit. Skip these areas — no local artifact exists.

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Collection notes

  • Legal Registration: Issued by the Companies Registry (公司註冊處) under Companies Ordinance (Cap. 622). For companies incorporated from 27 December 2023, the CI bears the 8-digit UBI/BRN as the sole identifier. For pre-2024 companies, the CI bears a 7-digit CRN. A certified copy of the CI is available from the Companies Registry’s ICRIS e-portal (e-services.cr.gov.hk) for a fee. The CI is a one-page document with no expiry date; it remains valid for the company’s lifetime unless the company is wound up or deregistered. Partnerships and sole proprietorships do not have a CI; their registration is evidenced by the Business Registration Certificate only.
  • Constitutive Documents: Under Companies Ordinance (Cap. 622) (in force 3 March 2014), every Hong Kong company has a single constitutional document called the Articles of Association. The Memorandum of Association was abolished under the new CO; information previously in the Memorandum is now set out in the Articles. Companies incorporated before 3 March 2014 may still hold a legacy Memorandum and Articles of Association pair, which is treated as a valid constitution. Model articles are published by the Companies Registry under Cap. 622H (Companies (Model Articles) Notice). The Articles are registered with the Companies Registry at incorporation and any amendments must be filed with the Registry.
  • Tax Registration: Issued by the Business Registration Office of the Inland Revenue Department (IRD) under the Business Registration Ordinance (Cap. 310). All businesses operating in Hong Kong — including companies, partnerships, and sole proprietorships — must register with the BRO within one month of commencement. The BRC shows the business name, address, nature of business, UBI/BRN (Unique Business Identifier), and expiry date. The BRC must be renewed annually (or every 3 years for the triennial certificate). The 8-digit BRN/UBI on the BRC is Hong Kong’s corporate TIN. The BRC must be prominently displayed at the business premises. As of 27 December 2023, the BRN is designated the UBI and appears on the Certificate of Incorporation for new companies.
  • Sector-Specific License: Hong Kong has a multi-regulator framework. HKMA: banking licence and stored-value facility (SVF) licence under the Banking Ordinance (Cap. 155) and Payment Systems and Stored Value Facilities Ordinance (Cap. 584). SFC: Type 1–9 licence and virtual-asset trading platform (VATP) licence under the Securities and Futures Ordinance (Cap. 571) and Anti-Money Laundering and Counter-Terrorist Financing Ordinance (AMLO, Cap. 615). IA: insurance company and broker authorisation under the Insurance Ordinance (Cap. 41). Customs and Excise Department (C&ED): money service operator (MSO) licence under Cap. 615 (AMLO); also regulates dutiable commodities including petroleum and tobacco. Stablecoin issuers require a licence under the Stablecoins Ordinance effective 1 August 2025.
  • Governance Records: Every Hong Kong company must maintain a Register of Directors under Companies Ordinance (Cap. 622) s.641. The register records each director’s particulars (name, residential/correspondence address, date of appointment/cessation). For locally incorporated companies, directors’ names and correspondence addresses are filed on the public register at the Companies Registry (Form ND2A/ND4). The Companies Registry’s ICRIS portal allows public searches of director information. A ‘director’ extract (NNC1/annual return AR1) is available as a public document.
  • Signing Authority: No statutory form prescribed. A board resolution passed by the directors authorising a named signatory is standard practice; must reflect the authority granted in the Articles of Association. A notarised Power of Attorney is used where the authorised person is not a director. Hong Kong abolished the requirement for a common seal under the Companies Ordinance (Cap. 622, s.124) — documents may be executed by two authorised signatories (two directors, or one director and the company secretary), or by one director with a witness. For cross-border use, documents may be apostilled via the Authentication section of the Civil Affairs Bureau or the Companies Registry.
  • Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, dated within 90 days for utility/bank. Hong Kong utility providers include CLP Power, HK Electric, Hong Kong and China Gas (Towngas), and various water/telecom providers. Address must match the company’s registered office or principal place of business. Same evidence satisfies both registered-address and operating-address checks.
  • Good Standing: Issued by the Companies Registry under Companies Ordinance (Cap. 622). The CCR confirms that a company remains on the Companies Register and has not filed dissolution or cancellation documents. It is the Hong Kong equivalent of a Certificate of Good Standing. Obtainable online via the ICRIS e-Services Portal (e-services.cr.gov.hk) or in person at the Companies Registry office (13/F Queensway Government Offices, 66 Queensway, Hong Kong). Fee: HK$170. Signed by an authorised officer of the Companies Registry. Also commonly referred to by overseas counterparties as a ‘Certificate of Good Standing’ or ‘Certificate of Incumbency’ — but the official local name is Certificate of Continuing Registration.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

  • Since 27 December 2023, Hong Kong operates a Unique Business Identifier (UBI) system: for companies incorporated on or after that date, the 8-digit BRN issued by the IRD is the sole company identifier and appears directly on the Certificate of Incorporation. Pre-2024 companies retain their legacy 7-digit CRN plus a separate 8-digit BRN. Both formats appear in Companies Registry records and must be accepted.
  • Pre-2014 companies may still hold a legacy Memorandum and Articles of Association pair rather than a single Articles of Association document — both are legally valid constitutional documents; accept either format.
  • Hong Kong levies no VAT, GST, or sales tax. There is no VAT certificate to collect. The Business Registration Certificate (BRC) is the primary fiscal identity document; the BRN/UBI on the BRC functions as the corporate TIN for profits-tax purposes.
  • The Certificate of Continuing Registration (CCR) is the local name for what overseas counterparties call a ‘Certificate of Good Standing’. Some documents and correspondence may use the informal names ‘Certificate of Good Standing’ or ‘Certificate of Incumbency’ — these all refer to the CCR issued by the Companies Registry.
  • Hong Kong registered non-Hong Kong companies (branches) file annual returns on Form NN3 and must maintain an authorised representative. The branch is not a separate legal entity; the overseas parent is fully liable.
  • Trust or Company Service Providers (TCSPs) operating in Hong Kong require a licence from the Registrar of Companies under the Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615), effective 1 March 2018. Company secretarial firms and registered office providers are typically TCSP licensees.
  • Stablecoin issuers require a licence under the Stablecoins Ordinance (effective 1 August 2025), overseen by the HKMA. Virtual asset trading platforms require a VATP licence from the SFC under AMLO Cap. 615 (mandatory since 1 June 2023 with a transitional period ending 1 June 2024).