For existing companies／entities which have a Business Registration Number (“BRN”)
The BRN (i.e. the first 8 digits of the Business Registration Certificate number) issued by the Business Registration Office of the Inland Revenue Department is adopted as the UBI.
For existing companies／entities which do not have a BRN
For existing companies incorporated / registered before 27 December 2023 under the Companies Ordinances and entities formed / registered under miscellaneous ordinances administered by the Registrar of Companies before 27 December 2023 which do not have a BRN, such as companies exempted from registration under the Business Registration Ordinance (Cap. 310), a dummy BRN converted from the previous Company Number / CR Number / Company Registration Number of the companies / entities in the Companies Registry’s records will be adopted as the UBI (note):
- For an existing local company without a BRN, a“C”will be added as the prefix for the dummy BRN. If the converted number is less than eight digits, “zeros” will need to be added in between the alphabetic prefix and the numerals to form the dummy BRN. For example, a local company with a CR Number “12345” but no BRN record will have a dummy BRN “C0012345”.
- For other entities without a BRN, the original alphabetic prefix will be used as the prefix for the dummy BRN. If the converted number is less than eight digits,“zeros” will need to be added in between the alphabetic prefix and the numerals to form the dummy BRN. For example, a registered non-Hong Kong company with a CR Number “F1234” but no BRN record will have a dummy BRN “F0001234”.
(Note) Companies / entities with a dummy BRN do not have business records in the Business Register maintained by the Inland Revenue Department. The dummy BRN with alphabetic prefix is only assigned by the Companies Registry for use as a Unique Business Identifier in the absence of business registration records and does not exempt any entity from the statutory requirements of business registration. For application of a Business Registration Certificate, please contact the Business Registration Office.