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“商业个体”的法定义务在香港经营行业、专业或业务人士（以下简称为“商业个体”均开业后三个月内到香港税务局立商业登记署办理商业登记。汗局会于该“商业个体”开IS个月发出利得税报税表，。体”须在五个月指定期限内的利得税报税表连同帐目呈（详见香港税务条例第）条。
Statutory Obligations of “Business Entities” Business registration is conducted with the Business Registration Office of Hong Kong Inland Revenue within three months of the opening of an industry, profession or business person (hereinafter referred to as “business entity”) in Hong Kong. The individual issues a Profits Tax Return for the first time in a month and the Profits Tax return for the specified period of five months together with the accounts (for details, see Section 2 of the Inland Revenue Ordinance).