✔ 最佳答案
1. The correct answer is you are not required to apply for Business Registration, as the fact that:
a. You don't have a for-profit business;
b. You are a seasonal worker (employee), not a sole proprietor.
But if you have a business, you can apply as an individual. IRD will issue Business Registration to individuals by DBA (Doing Business As).
2. After the application, the restriction is you are required to report the business income to IRD and you may be subject to profit tax (if Personal Assessment is not elected).
For detail, you can refer to:
http://www.ird.gov.hk/chi/tax/bre_abr.htm