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Relevant Legislation


Simply speaking, the law in Hong Kong is mainly come from (a) statute law and (b) case law. Shown below are some statutes which are considered more relevant to our commercial world in Hong Kong:

Name of Statutes
Main Content
Companies Ordinance (Cap. 32)
It governs the formation, management and dissolution of company.
Business Registration Ordinance
(Cap. 310)
It imposes the responsibility on every person (including company) carrying on business in Hong Kong to register his business with the Inland Revenue Department and deals with related administration.
Inland Revenue Ordinance (Cap. 112)
It deals with taxes on property, earning and profits and deals with related administration.
Stamp Duty Ordinance (Cap. 117)
It deals with stamp duty which is a tax on certain instruments evidencing transaction such as sales and purchases of shares.
Employment Ordinance (Cap. 57)
It regulates general conditions of employment and employment agencies and deals with the protection of wages of employees.
Employees’ Compensation Ordinance (Cap. 282)
It deals with the provision of compensation to employees who are injured in the course of their employment.
Mandatory Provident Fund Schemes Ordinance (Cap. 485)
It deals with the establishment of non-governmental mandatory provident fund schemes and the administration and management of these schemes.
Bankruptcy Ordinance (Cap. 6)
It deals with the bankruptcy of individuals, administration of the bankrupt’s property and other procedures relating to bankruptcy.

In fact, there are many other statutes governing different business activities (e.g. landlord and tenant relationship, unsolicited electronic messages, patents and trade mark, etc) in Hong Kong .All of these statutes can now be found in the following website:


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