799000Other reservation service and tourist-related activities
其他代訂服務及旅遊相關活動
IRD business nature helper
Business Registration wording for this activity
The business nature on your Business Registration Certificate is limited to 60 English characters printed over two 30-character lines, and 30 Chinese characters. Test your wording below.
43/60 charactersFits the certificate
9/30 characters
Certificate preview
Business Registration Certificate
商業登記證 (layout preview)
Nature of business 業務性質
The IRD prints the English business nature across two lines of 30 characters. Text that cannot break cleanly at a word boundary gets wrapped or truncated on the printed certificate.
Compliance and incorporation playbook
Licences and regulatory approvals
Activities under this code trigger the following licensing regimes. Emerhub prepares and files each application on your behalf.
Travel Agent Licence
Travel Industry Authority (TIA)
Any person carrying on business as a travel agent in Hong Kong, including outbound tour operators and agents selling travel services, must hold a travel agent licence from the Travel Industry Authority under the Travel Industry Ordinance (Cap. 634). A corporate applicant must be a Hong Kong incorporated or registered company, meet paid-up capital and bank guarantee requirements, and appoint a suitable authorized representative.
Applies where reservation services amount to travel agent business
- Capital requirement
- Paid-up share capital of not less than HK$500,000 (for company applicants for a new licence); a bank guarantee of HK$500,000 issued by an authorized institution is also required
- Processing time
- TIA states renewal applications normally take four weeks to process; no published target for new applications
Official sourceVerified 2026-07-14
Offshore profits claim feasibility
MediumWhile some services can be delivered outside of Hong Kong, many activities, such as ticket sales and reservation services, are typically tied to local customers and venues. This connection to the local market limits the potential for offshore treatment.
Profits Tax Return deadlines under the Block Extension Scheme
With Emerhub as your tax representative, the filing deadline for the Profits Tax Return (BIR51) extends far beyond the standard one month, depending on your accounting year-end. A 31 December year-end extends the filing to August of the following year.
| Year-end | IRD code | Without representative | With Emerhub as tax rep |
|---|---|---|---|
| 1 April to 30 November | N | Within 1 month of return issue | No block extension: early May of the following year |
| 1 December to 31 December | D | Within 1 month of return issue | Mid-August of the following year |
| 1 January to 31 March | M | Within 1 month of return issue | Mid-November of the same year |
Inland Revenue Department, Block Extension SchemeVerified 2026-07-14
Standing compliance calendar
These obligations apply to every Hong Kong company regardless of industry. Each fact links to its primary government source.
Two-tiered profits tax
Incorporated businesses pay 8.25% profits tax on the first HKD 2 million of assessable profits and 16.5% on the remainder. Only one entity within a group can elect the two-tiered rates.
Inland Revenue DepartmentVerified 2026-07-14
Annual Return (Form NAR1)
A private company delivers its Annual Return to the Companies Registry within 42 days of each anniversary of incorporation. Emerhub prepares and files the NAR1 as part of company secretary service, so the deadline never reaches your calendar.
Companies RegistryVerified 2026-07-14
Business Registration Certificate renewal
Every business carries a valid Business Registration Certificate from the Inland Revenue Department, renewed on a 1-year or 3-year cycle. Emerhub handles the renewal filing and keeps the certificate current.
Inland Revenue DepartmentVerified 2026-07-14
Significant Controllers Register
Every Hong Kong company keeps a Significant Controllers Register identifying persons with more than 25% ownership or control, available for law-enforcement inspection at its registered office. A designated representative must be appointed; Emerhub acts as designated representative for client companies.
Companies RegistryVerified 2026-07-14
Company secretary requirement
Every Hong Kong company appoints a company secretary resident in Hong Kong. A corporate secretary must hold a Trust or Company Service Provider (TCSP) licence. Emerhub is a licensed TCSP and acts as company secretary for client companies.
Companies RegistryVerified 2026-07-14
MPF enrolment for employees
Employers enrol every Hong Kong employee aged 18 to 64 employed for 60 days or more in an MPF scheme. Employer and employee each contribute 5% of relevant income, capped at HKD 1,500 per month each. Emerhub administers MPF enrolment and monthly contributions under its payroll service.
Mandatory Provident Fund Schemes AuthorityVerified 2026-07-14
Annual audit with SME reporting exemption
Every Hong Kong company files audited financial statements; there is no small-company audit exemption as in Singapore. Small private companies meeting any two of revenue at or below HKD 100 million, assets at or below HKD 100 million, or 100 or fewer employees qualify for the reporting exemption and prepare simplified accounts under the SME Financial Reporting Standard, which lowers audit preparation cost. Emerhub structures client accounts under the reporting exemption wherever the criteria are met.
Companies Ordinance (Cap. 622), s.359Verified 2026-07-14
This classification includes
- provision of travel information 提供旅遊資訊
- reservation services for performances, online or offline 表演節目門票的聯網或非聯網訂售服務
- tourism promotion activities 旅遊推廣活動
- travel VISA application services 代客申請旅遊簽證服務
- travel-related reservation services, independent of travel agent 不從屬於旅行社的旅遊相關代訂服務
- ticket sales activities for theatrical sports and other amusement and entertainment events 戲劇、體育或其他遊樂及娛樂項目的售票活動
Frequently asked questions
Do I need a license for travel services?
Yes, you may need a travel agent license depending on the services offered.
Can I operate this business from outside Hong Kong?
Yes, but you must ensure compliance with local regulations and licensing requirements.
What are the tax implications for this activity?
Profits generated from services performed in Hong Kong are subject to local taxation.
Incorporate in Hong Kong
Starting a other reservation service and tourist-related activities business in Hong Kong?
Emerhub incorporates your company, registers the business nature above with the IRD, files every licence application, and runs your company secretary and compliance calendar. You provide the documents; Emerhub handles every government interaction.
Start incorporation with Emerhub