What the different between BR and CR?

First, we have to divide the companies into 2 types. 1. Limited Company and 2. Unlimited Company ( Sole Proprietorship, Partnership etc.)

For Limited Company: Registration of it done by Companies Registry. A Certificate of Incorporation 公司註冊証明 (“出世紙”) will be issued upon registration. A separate legal entity 獨立法人 is then established. However, every limited company whether it has carried out a business or not, even it is dormant, has to get a Business Registration Certificate 商業登記証 from Inland Revenue Department 稅務局 as required under Inland Revenue Ordinance 稅務條例。In addition, every limited company has to file with the Companies Registry details of directors, company secretary and shareholders. Every year, the limited company has to file an Annual Return with the Companies Registry as required under the Companies Ordinance.

For Unlimited Company: Registration of it done by Business Registration Department 商業登記處under Inland Revenue Department 稅務局. No separate legal entity 獨立法人 is established. The business is carried out or owned by the natural person(s).

So, if you are going to carry out your business in limited company, you have to incorporate it and get the Certificate of Incorporation. Thereafter, you have to go to Inland Revenue Department ( IRD ) 稅務局 for business registration and get the Business Registration Certificate.