Tag Archives: China

     The Government published in the Gazette today (February 28) the Inland Revenue (Amendment) (Tax Deductions for Assisted Reproductive Service Expenses) Ordinance 2025 (Amendment Ordinance) to amend the Inland Revenue Ordinance to introduce a tax deduction for assisted reproductive (AR) service expenses under salaries tax and personal assessment, with immediate effect. The relevant bill was passed in the Legislative Council on third reading on February 19 this year. The tax deduction is applicable to qualifying AR service expenses paid starting from the year of assessment 2024/25.

     All AR services received for medical reasons are qualifying AR services for claiming the tax deduction, meaning the following two categories of persons are eligible to claim tax deduction for relevant expenses:

(i) infertile couples or persons under specified circumstances, including persons undergoing sex selection of embryos to avoid sex-linked genetic diseases, or single persons continuing to receive a procedure where gametes were, or an embryo was, placed in the body of a woman pursuant to the procedure when they were the parties to a marriage; and

(ii) cancer patients or any other patients who may be rendered infertile as a result of chemotherapy, radiotherapy, surgery, or other medical treatment.

     Expenses paid by a taxpayer, by the taxpayer’s spouse (who is not living apart from the taxpayer), or by both of them for the qualifying AR services are allowable deductions for the taxpayer. The maximum amount of deduction allowable for a year of assessment is $100,000. For married taxpayers, the maximum amount of deduction allowable for both the taxpayer and the spouse is $100,000 in total.

     The Inland Revenue Department may request the taxpayer to provide the Proof of Qualifying AR Service Expenses in support of the deduction claimed. The Government has published a standard form of the Proof, which is available on the website of the Council on Human Reproductive Technology (CHRT) (www.chrt.org.hk/english/publications/files/form_of_proof.pdf). For members of the public who have paid for the abovementioned qualifying AR service expenses on or after April 1 last year (regardless of whether such services were received in the current year of assessment), and intend to claim tax deductions for such expenses, they may now obtain the Proof retrospectively from centres holding an artificial insemination by husband licence, a treatment licence or a storage licence issued by the CHRT (licensed centres). The Proof should be signed by a registered medical practitioner who holds clinical responsibility for the relevant reproductive technology procedure, certifying the date and amount of qualifying AR service expenses paid by the taxpayers for their tax deduction claims.

     Members of the public may visit the Inland Revenue Department’s website (www.ird.gov.hk/eng/tax/ars.htm) for more information on tax deductions for AR service expenses. Information on the licensed centres is available on the CHRT’s website (www.chrt.org.hk/english/licensed/licensed.html). read more

     Photography enthusiasts are invited to enrol in the Portrait of TVB Artistes and Miss Hong Kong activity to be held at 3.30pm on March 13 at Victoria Park in conjunction with the annual Hong Kong Flower Show in mid-March. The shooting session will last for about an hour.
 
     The portrait photo shooting activity is jointly organised by the Leisure and Cultural Services Department (LCSD) and Television Broadcasts Limited (TVB).
 
     Anyone interested may enrol through My SmartPLAY App, the SmartPLAY webpage or Smart Self-service Stations from today (February 28) to March 12. The maximum number of participants is 800. Participants will be accepted on a first-come, first-served basis. Entry fees are $60 (normal rate) and $30 for full-time students, senior citizens aged 60 or above and persons with disabilities.
 
     Additionally, there will be a flower show photo competition entitled “Ablaze with Glory”. It aims to promote community greening with impressive photographs of flowers and plants on display, interesting or touching scenes captured at the showground, and portraits of TVB artistes and Miss Hong Kong titleholders with beautiful garden displays as a backdrop.
 
     The photo competition is divided into three categories. Category A, Portrait of TVB Artistes and Miss Hong Kong, comprises Open and Student Sections, in which all entrants must enrol in the portrait photo shooting activity to be held at 3.30pm on March 13 at Victoria Park.
 
     It is not necessary to sign up in advance for Category B, Flowers, and Category C, Snapshots. However, entrants are required to pay admission fees for taking photographs at the showground during the show period. Photographs must be related to this year’s flower show.
 
     For details, please refer to the flower show webpage at www.hkflowershow.hk/en/hkfs/2025/photo_rs.html or call 2601 8260 for enquiries.
 
     This year’s flower show will be held at Victoria Park for 10 days from March 14 to 23, running from 9am to 9pm daily, featuring cosmos as its theme flower, with the theme being “Ablaze with Glory”.
 
     The flower show is organised by the LCSD. The Hong Kong Jockey Club Charities Trust is supporting the flower show for the 13th consecutive year and has been its major sponsor since 2014. read more

     â€‹The Hong Kong Special Administrative Region (HKSAR) Government today (February 27) strongly condemned individual members of the United States (US) House Committee on Foreign Affairs, through introducing a so-called resolution against Hong Kong, for making baseless allegations against Hong Kong and smearing the Hong Kong National Security Law (HKNSL) and the Safeguarding National Security Ordinance (SNSO). The HKSAR Government strongly condemned and opposed such despicable political maneuvering and reckless clamoring, and urged the US to stop undermining Hong Kong’s international reputation, and immediately stop interfering in Hong Kong matters, which are purely China’s internal affairs.
      
     A spokesman for the HKSAR Government said, “The US politicians have repeated their tactics and breached the international law and the basic norms underpinning international relations, and wantonly interfering with Hong Kong matters by passing the so-called resolution, which is a despicable political manipulation. The US politicians have time and again made skewed remarks about Hong Kong’s situation and advocated to impose the so-called ‘sanctions’ on Hong Kong pursuant to its domestic law, attempting to interfere with Hong Kong’s law-based governance and undermine the city’s rule of law as well as its prosperity and stability. The HKSAR Government strongly condemned its political grandstanding rife with ill intentions, which have been seen through by all.”
      
     The spokesman said, “National security is the foundation for prosperity and stability in society, as well as the well-being of the people. Only with security could there be development. While the ‘black-clad violence’ and the Hong Kong version of ‘colour revolution’ back in 2019 have severely damaged the social stability of Hong Kong. With the promulgation and implementation of the HKNSL, its effect in stopping violence and curbing disorder as well as quickly restoring social stability in the Hong Kong community was immediate. With the concerted efforts of the HKSAR Government, the Legislative Council and all sectors of the community, the HKSAR fulfilled its constitutional duty by enacting the SNSO last year to improve the legal system and enforcement mechanisms for safeguarding national security, enabling Hong Kong’s transition from chaos to order and its advancement from stability to prosperity.”
      
     “In fact, the implementation of the HKNSL in the past four years or so has enabled the livelihood and economic activities of the Hong Kong community at large to swiftly resume to normal and the business environment to be restored and improved continuously. In the Economic Freedom of the World 2024 Annual Report, Hong Kong ranks as the world’s freest economies among 165 economies. In the World Competitiveness Yearbook 2024, Hong Kong’s ranking improved by two places to fifth globally. Last year, Hong Kong ranked among the top three international financial centres and the top four initial public offering markets in the world. It is evident that international funds and investments are confident in Hong Kong’s development.”
      
     The spokesman pointed out, “In accordance with international law and international practice based on the Charter of the United Nations, it is each and every sovereign state’s inherent right to enact laws safeguarding national security, and it is also an international practice. With at least 21 pieces of laws safeguarding national security, the US politicians have displayed hypocrisy and exposed their double standards by pointing fingers at the HKSAR’s legal system and enforcement mechanism to safeguard national security.”
      
     The spokesman emphasised, “The legal framework for safeguarding national security in the HKSAR is fully in compliance with the international standard for the protection of human rights. The HKNSL and the SNSO clearly stipulate that human rights shall be respected and protected in safeguarding national security. The rights and freedoms enjoyed by Hong Kong people under the Basic Law and the provisions of the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights as applicable to the HKSAR are protected in accordance with the law. By wantonly neglecting the relevant provisions and lashing out, the US politicians have fully exposing its malicious intentions.”
      
     “The offences endangering national security stipulated by HKNSL and SNSO target acts endangering national security with precision, and define the elements and penalties of the offences with clarity. The HKSAR law enforcement agencies have been taking law enforcement actions based on evidence and strictly in accordance with the law in respect of the acts of the persons or entities concerned, which have nothing to do with their political stance, background or occupation. Any suggestion that certain individuals or organisations should be immune from legal consequences for their illegal acts is no different from advocating a special privilege to break the law, and this totally runs contrary to the spirit of the rule of law.”
      
     The spokesman also reiterated, “All cases are handled strictly on the basis of evidence and in accordance with the law. All defendants will receive fair trial strictly in accordance with laws applicable to Hong Kong (including the HKNSL) and as protected by the Basic Law and the Hong Kong Bill of Rights. As the legal proceedings involving Lai Chee-ying are still ongoing, it is inappropriate for any person to comment on the details of the case.”
      
     “The HKSAR Government will, as always, resolutely, fully and faithfully implement the HKNSL, the SNSO and other relevant laws safeguarding national security in the HKSAR, to effectively prevent, suppress and impose punishment for acts and activities endangering national security in accordance with the law. At the same time, it protects the rights and freedoms enjoyed by Hong Kong residents in accordance with the law, ensuring the steadfast and successful implementation of ‘one country, two systems’.” read more

     The Hong Kong Economic and Trade Office in Dubai (Dubai ETO), in collaboration with the Hong Kong Trade Development Council (HKTDC), hosted gala dinners in Riyadh, Saudi Arabia on February 24 (Riyadh time) and in Dubai, the United Arab Emirates (UAE) on February 25 (Dubai time) to celebrate the Year of Snake with Saudi and UAE communities, and promote Hong Kong as well as its unique advantages and culture to locals from various sectors.
      
     A total of over 450 guests from the government, business and cultural sectors as well as the local Hong Kong community attended the two gala dinners. Among them were the Minister of State for Foreign Trade of the UAE, Dr Thani bin Ahmed Al Zeyoudi, the Consul-General of the People’s Republic of China in Dubai, Ms Ou Boqian, and the Chairman of the Saudi Chinese Business Council, Mr Mohammed Al Ajlan.
      
     In his welcoming remarks to the guests, the Director-General of the Dubai ETO, Mr Damian Lee, highlighted the closer-than-ever relations and booming exchanges between Hong Kong and the Middle East region, marked by robust and active trade and economic co-operation as well as deepening collaboration in tourism, culture, education and many areas, since the establishment of the Dubai ETO more than three years ago and successive visits to Gulf countries by the Chief Executive and various Principal Officials.
      
     Mr Lee also shared with guests how Hong Kong’s distinctive advantages of having strong support of the country while maintaining unparalleled connectivity with the world render the city her role as a bridge linking the Mainland China and the rest of the world. He encouraged local business operators to make good use of Hong Kong’s measures dovetailing with national development strategies to expand their business in Hong Kong.
      
     “Like the virtuous snake in the Chinese zodiac, Hong Kong demonstrated her wisdom, flexibility and resilience amidst global uncertainties: in 2024, Hong Kong remained the world’s freest economy and the third-largest global financial centre with a record number of 10 000 non-local firms, a 10 per cent increase on the previous year and a testament to the abundant confidence of people from around the world. Hong Kong also launched the New Capital Investment Entrant Scheme last year, further enhancing our attractiveness to foreign capital and talents. In the Year of Snake ahead, Hong Kong and the Middle East will definitely build upon the strong foundation of our relationship for further collaborations.”
      
     The Dubai ETO also invited Legislative Council Member and Associate Vice-President of Lingnan University, Professor Lau Chi-pang, to deliver a keynote presentation, on Hong Kong’s rich intangible cultural heritage, as guests marvelled at the diversity, openness and the unique mix of Eastern and Western cultures of Hong Kong. During the dinners, representatives from Invest Hong Kong and HKTDC also shared respectively Hong Kong’s promising investment opportunities and the upcoming trade fairs and activities in Hong Kong, and encouraged local businesses to invest and join fairs in Hong Kong.
      
     The events also featured cultural performances, including the ancient Chinese theatrical art form from Sichuan opera – face-changing, as well as fascinating and interactive magic shows with Hong Kong elements by Louis Yan, an internationally renowned champion magician from Hong Kong who has won the Merlin Award, also known as the “Oscars” among professional magicians. The performances received enthusiastic applause from the audience who were deeply impressed by the beauty of the traditional Chinese culture and the authentic local culture of Hong Kong.

                          

     The Education Bureau (EDB) held the “Set Sail for Hong Kong – International Assessments” Ceremony today (February 27) to encourage the education sector and students to actively participate in international assessments, showcasing Hong Kong’s educational excellence and the exceptional capabilities of its students. About 450 principals, teachers, students and parents attended.
 
     Officiating at the ceremony, the Secretary for Education, Dr Choi Yuk-lin, expressed her gratitude to all stakeholders for their efforts in nurturing students. She encouraged schools and students to actively participate in international assessments, which could allow schools to gain a deep understanding of factors affecting students’ study with a view to formulating more effective education strategies.
 
     Dr Choi also encouraged students who would be representing Hong Kong in the international assessments. She noted that their participation was not only meant to test their abilities; it was also set out to be an invaluable learning journey. She said that she hoped students will give full play to their strength in embracing various experiential learning opportunities to bring glory to Hong Kong.
 
     At the ceremony, student representatives from 18 districts led a procession into the venue, carrying the designs of the winning entry of the Mascot Design Competition for Hong Kong’s Participation in International Assessments. The procession was followed by the presentation of awards for the competition. The winning entries incorporated a variety of elements, with designs that reflected the significance of Hong Kong’s participation in international assessments, showcasing students’ creativity and talents. The competition received enthusiastic responses, with over 800 students from more than 90 secondary schools participating.
 
     In addition, student representatives shared their learning experiences from past participation in international assessments. They said that the assessments gave them opportunities to apply knowledge, think and solve real-life problems. These experiences had not only broadened their horizons but also motivated them to take a more proactive approach to learning and apply what they have learnt in daily life. They encouraged future student participants in international assessments to cherish these learning experiences.
 
     For more than two decades, Hong Kong has been participating in various international assessments, such as the Programme for International Student Assessment (PISA), Trends in International Mathematics and Science Study and Progress in International Reading Literacy Study. For this event, the EDB also invited the PISA 2025 Project Team from the University of Hong Kong to introduce various experiential learning activities related to international assessments. These included educational activities for students and professional development programmes for teachers, aimed at deepening the understanding of international assessments among schools, teachers and students, as well as enriching students’ learning experiences.
 
     The Main Study of PISA 2025 will be conducted from late May to early July this year, with approximately 230 schools and 8 000 15-year-old Hong Kong students participating.