Yes, all business operators, except for those exempt under the Business Licensing Ordinance, are required to have a valid business license.

Yes, this business activity is a prescribed service under the Hotel and Tourism Tax.

The payment must be submitted by the 15th of each month. A penalty of 10% per month is applied on all late payments.

Yes, you can, if your name is on the government’s cheque list.

If the due date falls on a weekend or holiday, then payment should be made on the last working before the weekend or holiday.

The remittance form is available at the Revenue Department on a monthly basis.

Payment is due on the 15th of each month. A penalty of 10% per month is applied on all late payments.

You are required to keep all records for 5 years.

Yes, you are required to complete the form showing a nil return.