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GovHK: Accounts of the Government and Government Reports

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src="/js/prepost/init.js?20210216.114831"></script> <!-- ws --> <script src="/js/prepost/webstat_header_js.htm?20231017.115953"></script> <!-- news --> <script src="/js/prepost/domain_js.htm?20230308.201203"></script> <!-- 1 custom --> <script src="/js/feedin.js?20241127.144854"></script> <script src="/js/search_portal.js?20210216.114831"></script> <!-- 2 jquery other library --> <script src="/js/libs/jquery.platformselector.js?20161109.151942"></script> <script src="/js/libs/jquery.cover.js?20161109.151942"></script> <script src="/js/libs/jquery.easing.1.3.js?20161109.151942"></script> <script src="/js/libs/masonry.pkgd.min.js?20161109.151942"></script> <script src="/js/libs/owl.carousel.js?20161109.151942"></script> <script src="/js/libs/lightslider.js?20161109.151942"></script> <script src="/js/libs/grayscale.js?20161109.151941"></script> <script src="https://www.gov.hk/js/anchor.js?20241022.1801"></script> <!-- 3 custom 14:10 2016-11-01 revert back, do you know seems work on govhk 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src="/js/libs/jquery-migrate-1.2.1.js"></script> <link id="guidebookClusterCss" rel="stylesheet" href="/css/guidebook_style_addon.css?20211025.144336" type="text/css" /> <script src="/js/guidebook_cluster.js?20190711.143411"></script> <script src="/js/smartmenu.js?20161109.151941"></script> </head> <body lang="en" class="innerPage pageResidents hideDatepicker" data-menu-target="#cultureMenuRS" > <!-- data-menu-subtarget="3" data-menu-target = "folder" + "Menu" + "Suffix": Suffix: "RS" is "Residents" "BT" is "Business & Trade" "NR" is "Non-Residents" --> <div id="skiplinkHolder"> <div id="top"> <a href="#skiptarget" class="skiplink" title="Skip to main content">Skip to main content</a> </div> </div> <div id="currentMedia"></div> <header> <div class="menuBar"> <div class="contentWrapper"> <div id="topBar"> <!-- 11:44 2016-08-19 --> <ul id="toolBar"> <li class="myGov"><div class="loginIcon"></div><span>MyGovHK:&nbsp;</span><a id="ws-mygovhk-login" title="Log into MyGovHK" class="topicLink" href="/en/apps/mygovhk.htm">Login</a><a id="ws-mygovhk-register" title="Register for MyGovHK" class="topicLink" href="/en/theme/mygovhk/">Register</a></li> <li><a id="ws-textsize" title="Change Text Size" class="topicLink" href="/en/about/textsize/">Text Size</a></li> <li class="langBtnHolder"> <a id="ws-desktop-lang-tc" lang="zh-hk" title="繁" class="langBtn topicLink" data-govhk-lang="language-tc" href="/tc/residents/government/policy/index.htm">繁</a><a id="ws-desktop-lang-sc" lang="zh-cn" title="简" class="langBtn topicLink" data-govhk-lang="language-sc" href="/sc/residents/government/policy/index.htm">简</a><a id="ws-desktop-lang-other" lang="en" class="langBtn langOther topicLink" href="#" title="Other languages" >Other languages</a> <ul class="langDropdown"> <li> <a id="ws-desktop-lang-indonesia" href="/en/theme/multilanguage/mlp/bahasaindonesia_residents.htm"> <span lang="id">Bahasa Indonesia</span> </a> </li> <li> <a id="ws-desktop-lang-hindi" href="/en/theme/multilanguage/mlp/hindi_residents.htm"> <span>Hindi - </span> <span lang="hi">हिन्दी</span> </a> </li> <li> <a id="ws-desktop-lang-nepali" href="/en/theme/multilanguage/mlp/nepali_residents.htm"> <span>Nepali - </span> <span lang="ne">नेपाली</span> </a> </li> <li> <a id="ws-desktop-lang-punjabi" href="/en/theme/multilanguage/mlp/punjabi_residents.htm"> <span>Punjabi - </span> <span lang="pa">ਪੰਜਾਬੀ</span> </a> </li> <li> <a id="ws-desktop-lang-tagalog" href="/en/theme/multilanguage/mlp/tagalog_residents.htm"> <span lang="tl">Tagalog</span> </a> </li> <li> <a id="ws-desktop-lang-thai" href="/en/theme/multilanguage/mlp/thai_residents.htm"> <span>Thai - </span> <span lang="th">ภาษาไทย</span> </a> </li> <li> <a id="ws-desktop-lang-urdu" href="/en/theme/multilanguage/mlp/urdu_residents.htm"> <span>Urdu - </span> <span lang="th">اردو</span> </a> </li> <li> <a id="ws-desktop-lang-vietnamese" href="/en/theme/multilanguage/mlp/vietnamese_residents.htm"> <span>Vietnamese - </span> <span lang="vi">Tiếng Việt</span> </a> </li> </ul> </li> <li id="doYouKnowBtn"><a id="ws-Do-You-Know-toggle" href="javascript:;" title="Open Do You Know section" data-title-inactive="Open Do You Know section" data-title-active="Close Do You Know section"><span class="access">Toggle Do You Know section</span></a></li> </ul> </div> <div class="logoBlock"> <a id="headerLogo" href="/en/residents/" title="GovHK 香港政府一站通"><span class="access">To GovHK Homepage</span></a> </div> <nav> <a id="innerLogo" href="/" title="GovHK 香港政府一站通"><span class="access">To GovHK Homepage</span></a> <div class="navMobile"> <a id="navSearch" class="navBtn" title="Search All Government" role="button" href="#searchTab"><span class="access">Search All Government</span></a> <a id="navLang" class="navBtn" title="Select Languages" role="button" href="#languagesTab"><span class="access">Selection Languages</span></a> <a id="navToggle" class="navBtn" title="Toggle Menu" role="button" href="#menuTab"> <div class="navToggleInner"> <span></span> <span class="access">Toggle Menu</span> </div> </a> </div> <!-- toggle with 2 spans, 1 for display, 2 for access --> <div id="searchTab" class="menuTab navMobileTab"> <div> <h2>Search</h2> </div> <div class="hotSearches"> <div class="searchBlock"> <div class="searchHolder"> <div class="searchBarHolder"> <form name="searchFormMobMenu" id="searchFormMobMenu" method="get" action="//www.search.gov.hk/search.html"> <label for="searchMenuBar" class="access">Search All Government</label> <input id="searchMenuBar" type="search" size="20" name="query" title="Search All Government" class="searchBar" placeholder="Search All Government" /> <input type="hidden" name="ui_lang" value="en" /> <input type="hidden" name="ui_charset" value="utf-8" /> <input type="submit" class="submit searchBtn" title="Search All Government" value="Search" /> </form> </div> <div class="searchTabAdvance"> <a href="//www.search.gov.hk/search?ui_lang=en" title="Advanced Search">Advanced Search</a> </div> <div class="hotSearch"> <span>Hot searches:</span><span class="inlineBreaker noLine"></span> <div class="hotSearchHolder"> <a href="" title="Vaccination Schemes">Vaccination Schemes</a><a href="" title="Types and Duty Rates of Dutiable Commodities">Types and Duty Rates of Dutiable Commodities</a><a href="" title="End on Disposable Plastic Products Period">End on Disposable Plastic Products Period</a> </div> </div> </div> </div> </div> </div> <div id="languagesTab" class="menuTab navMobileTab"> <div> <h2>Languages</h2> </div> <div lang="zh-hk"><a id="ws-earth-lang-tc" data-govhk-lang="language-tc" title="繁體中文" href="/tc/residents/government/policy/index.htm">繁體中文</a></div> <div lang="zh-cn"><a id="ws-earth-lang-sc" data-govhk-lang="language-sc" title="简体中文" href="/sc/residents/government/policy/index.htm">简体中文</a></div> <div lang="en"><a id="ws-earth-lang-en" data-govhk-lang="language-en" title="English" href="/en/residents/government/policy/index.htm">English</a></div> <div> <a id="ws-earth-lang-indonesia" href="/en/theme/multilanguage/mlp/bahasaindonesia_residents.htm"> <span lang="id">Bahasa Indonesia</span> </a> </div> <div> <a id="ws-earth-lang-hindi" href="/en/theme/multilanguage/mlp/hindi_residents.htm"> <span>Hindi - </span> <span lang="hi">हिन्दी</span> </a> </div> <div> <a id="ws-earth-lang-nepali" href="/en/theme/multilanguage/mlp/nepali_residents.htm"> <span>Nepali - </span> <span lang="ne">नेपाली</span> </a> </div> <div> <a id="ws-earth-lang-punjabi" href="/en/theme/multilanguage/mlp/punjabi_residents.htm"> <span>Punjabi - </span> <span lang="pa">ਪੰਜਾਬੀ</span> </a> </div> <div> <a id="ws-earth-lang-tagalog" href="/en/theme/multilanguage/mlp/tagalog_residents.htm"> <span lang="tl">Tagalog</span> </a> </div> <div> <a id="ws-earth-lang-thai" href="/en/theme/multilanguage/mlp/thai_residents.htm"> <span>Thai - </span> <span lang="th">ภาษาไทย</span> </a> </div> <div> <a id="ws-earth-lang-urdu" href="/en/theme/multilanguage/mlp/urdu_residents.htm"> <span>Urdu - </span> <span lang="th">اردو</span> </a> </div> <div> <a id="ws-earth-lang-vietnamese" href="/en/theme/multilanguage/mlp/vietnamese_residents.htm"> <span>Vietnamese - </span> <span lang="vi">Tiếng Việt</span> </a> </div> </div> <!-- roll down panel --> <div id="menuTab" class="menuTab navMobileTab" role="menubar"> <h3 class="access">Main Menu</h3> <!-- ogcio: hardcode : residents --> <div id="residentsChildDir" class="menuItem"><a href="/en/residents/" data-target="#subMenuResidents" title="Residents" role="menuitem" aria-haspopup="true">Residents</a> </div> <!-- ogcio: hardcode : residents 11 clusters --> <div id="subMenuResidents" class="subMenu" role="menu" aria-hidden="true"> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" href="/en/residents/communication/" data-target="#communicationMenuRS" title="Communications &amp; Technology" class="innerPageLink infoCommunicationRS infoLink innerRow linkBlock"><span>Communications &amp; Technology</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/culture/" data-target="#cultureMenuRS" title="Culture, Leisure &amp; Sports" class="innerPageLink infoCultureRS infoLink innerRow linkBlock"><span>Culture, Leisure &amp; Sports</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/education/" data-target="#educationMenuRS" title="Education &amp; Training" class="innerPageLink infoEducationRS infoLink innerRow linkBlock"><span>Education &amp; Training</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/employment/" data-target="#employmentMenuRS" title="Employment" class="innerPageLink infoEmploymentRS infoLink innerRow linkBlock"><span>Employment</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/environment/" data-target="#environmentMenuRS" title="Environment" class="innerPageLink infoEnvironmentRS infoLink innerRow linkBlock"><span>Environment</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/government/" data-target="#governmentMenuRS" title="Government, Law &amp; Order" class="innerPageLink infoGovernmentRS infoLink innerRow linkBlock"><span>Government, Law &amp; Order</span></a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" href="/en/residents/health/" data-target="#healthMenuRS" title="Health &amp; Medical Services" class="innerPageLink infoHealthRS infoLink innerRow linkBlock"><span>Health &amp; Medical Services</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/housing/" data-target="#housingMenuRS" title="Housing &amp; Social Services" class="innerPageLink infoHousingRS infoLink innerRow linkBlock"><span>Housing &amp; Social Services</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/immigration/" data-target="#immigrationMenuRS" title="Immigration Services" class="innerPageLink infoImmigrationRS infoLink innerRow linkBlock"><span>Immigration Services</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/taxes/" data-target="#taxesMenuRS" title="Taxes &amp; Duties" class="innerPageLink infoTaxesRS infoLink innerRow linkBlock"><span>Taxes &amp; Duties</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/residents/transport/" data-target="#transportMenuRS" title="Transport &amp; Motoring" class="innerPageLink infoTransportRS infoLink innerRow linkBlock"><span>Transport &amp; Motoring</span></a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/residents/onlineservices/" data-target="#" title="Online Services" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"><span>Online Services</span><span class="access"> for Residents</span></a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/residents/forms/" data-target="#" title="Government Forms" class="infoGovForms infoLink topicLink innerRow linkBlock hl"><span>Government Forms</span><span class="access"> for Residents</span></a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/about/govdirectory/" data-target="#" title="Government Websites & Officers" class="infoGW infoLink topicLink innerRow linkBlock hl"><span>Government Websites &amp; Officers</span></a> </div> </div> </div> <!-- ogcio: hardcode :business --> <div id="businessTradeChildDir" class="menuItem" title="Business &amp; Trade"><a href="/en/business/" data-target="#subMenuBusiness" role="menuitem" aria-haspopup="true">Business &amp; Trade</a> </div> <!-- ogcio: hardcode :business 11 clusters --> <div id="subMenuBusiness" class="subMenu" role="menu" aria-hidden="true"> <div class="subMenuCol"> <div class="infoItem"> <!-- 9:50 2016-11-02 remove: data-target="#bfMenuBT" innerPageLink infoLink --> <a role="menuitem" href="/en/business/bf/" title="Business Facilitation Initiatives" class="infoBfBT innerRow linkBlock"><span>Business Facilitation Initiatives</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/corporate/" data-target="#corporateMenuBT" title="Corporate Social Responsibility" class="innerPageLink infoCorporateBT infoLink innerRow linkBlock"><span>Corporate Social Responsibility</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/businessmainland/" data-target="#businessmainlandMenuBT" title="Doing Business in/with the Mainland" class="innerPageLink infoBusinessmainlandBT infoLink innerRow linkBlock"><span>Doing Business in/with the Mainland</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/businessgov/" data-target="#businessgovMenuBT" title="Doing Business with the Government" class="innerPageLink infoBusinessgovBT infoLink innerRow linkBlock"><span>Doing Business with the Government</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/ecommerce/" data-target="#ecommerceMenuBT" title="E-commerce &amp; Information Security" class="innerPageLink infoEcommerceBT infoLink innerRow linkBlock"><span>E-commerce &amp; Information Security</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/global/" data-target="#globalMenuBT" title="Global Trade, Import &amp; Export" class="innerPageLink infoGlobalBT infoLink innerRow linkBlock"><span>Global Trade, Import &amp; Export</span></a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" href="/en/business/humanresources/" data-target="#humanresourcesMenuBT" title="Human Resources" class="innerPageLink infoHumanresourcesBT infoLink innerRow linkBlock"><span>Human Resources</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/market/" data-target="#marketMenuBT" title="Market Information &amp; Statistics" class="innerPageLink infoMarketBT infoLink innerRow linkBlock"><span>Market Information &amp; Statistics</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/registration/" data-target="#registrationMenuBT" title="Registration &amp; Licences" class="innerPageLink infoRegistrationBT infoLink innerRow linkBlock"><span>Registration &amp; Licences</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/supportenterprises/" data-target="#supportenterprisesMenuBT" title="Support for Local &amp; Foreign Enterprises" class="innerPageLink infoSupportenterprisesBT infoLink innerRow linkBlock"><span>Support for Local &amp; Foreign Enterprises</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/business/taxes/" data-target="#taxesMenuBT" title="Taxes" class="innerPageLink infoTaxesBT infoLink innerRow linkBlock"><span>Taxes</span></a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/business/onlineservices/" data-target="#" title="Online Services" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"><span>Online Services</span><span class="access"> for Business &amp; Trade</span></a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/business/forms/" data-target="#" title="Government Forms" class="infoGovForms infoLink topicLink innerRow linkBlock hl"><span>Government Forms</span><span class="access"> for Business &amp; Trade</span></a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/about/govdirectory/" data-target="#" title="Government Websites & Officers" class="infoGW infoLink topicLink innerRow linkBlock hl"><span>Government Websites &amp; Officers</span></a> </div> </div> </div> <!-- ogcio: hardcode : non-residents --> <div id="nonResidentsChildDir" class="menuItem" title="Non-Residents"><a href="/en/nonresidents/" data-target="#subMenuNonResidents" role="menuitem" aria-haspopup="true">Non-Residents</a> </div> <!-- ogcio: hardcode : non-residents 6 clusters--> <div id="subMenuNonResidents" class="subMenu" role="menu" aria-hidden="true"> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/visitinghk/" data-target="#visitinghkMenuNR" title="Visiting Hong Kong" class="innerPageLink infoVisitinghkNR infoLink innerRow linkBlock"><span>Visiting Hong Kong</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/workinghk/" data-target="#workinghkMenuNR" title="Working in Hong Kong" class="innerPageLink infoWorkinghkNR infoLink innerRow linkBlock"><span>Working in Hong Kong</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/studyinghk/" data-target="#studyinghkMenuNR" title="Studying in Hong Kong" class="innerPageLink infoStudyinghkNR infoLink innerRow linkBlock"><span>Studying in Hong Kong</span></a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/visarequire/" data-target="#visarequireMenuNR" title="Immigration Services" class="innerPageLink infoVisarequireNR infoLink innerRow linkBlock"><span>Immigration Services</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/living/" data-target="#livingMenuNR" title="Living in Hong Kong" class="innerPageLink infoLivingNR infoLink innerRow linkBlock"><span>Living in Hong Kong</span></a> </div> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/investinghk/" data-target="#investinghkMenuNR" title="Doing Business in Hong Kong" class="innerPageLink infoInvestinghkNR infoLink innerRow linkBlock"><span>Doing Business in Hong Kong</span></a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/onlineservices/" data-target="#" title="Online Services" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"><span>Online Services</span><span class="access"> for Non-Residents</span></a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/nonresidents/forms/" data-target="#" title="Government Forms" class="infoGovForms infoLink topicLink innerRow linkBlock hl"><span>Government Forms</span><span class="access"> for Non-Residents</span></a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/en/about/govdirectory/" data-target="#" title="Government Websites & Officers" class="infoGW infoLink topicLink innerRow linkBlock hl"><span>Government Websites &amp; Officers</span></a> </div> </div> </div> <!-- ogcio: hardcode search panel --> <div class="menuSearchBtn menuItem" title="Search Button"> <a id="ws-Search-Drop-Down" data-target="#subMenuSearch" title="Search All Government" href="javascript:;" role="menuitem" aria-haspopup="true"></a> </div> <div id="subMenuSearch" class="subMenu" role="menu" aria-hidden="true"> <div class="searchWrapper" role="menuitem"> <form name="searchFormMenu" id="searchFormMenu" method="get" action="//www.search.gov.hk/search.html"> <label for="subSearchBar" class="access">Search All Government</label> <input type="hidden" name="ui_lang" value="en" /> <input type="hidden" name="ui_charset" value="utf-8" /> <input name="query" id="subSearchBar" title="Search All Government" type="text" size="20" class="searchBar subSearchBar ui-autocomplete-input" placeholder="Search All Government" /> <!-- <input id="subSearchBar" title="Search" type="text" size="20" class="searchBar subSearchBar ui-autocomplete-input" placeholder="Search GovHK" /> --> <input type="submit" class="subSearchBtn" value="Search All Government" title="Search All Government" /> </form> </div> </div> <div class="toolBtns"> <div><a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <!-- ogcio: generate by program (href equal 4th folder) --> <!-- Hamburger Items (Right Menu) --> <div id="communicationMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Communications &amp; Technology</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/communication/infosec/index.htm" title="Information Security &amp; Internet Services" class="infoLink topicLink"><span>Information Security &amp; Internet Services</span></a> </div><div class="infoItem"> <a href="/en/residents/communication/mobilecomm/index.htm" title="Mobile Communications Services" class="infoLink topicLink"><span>Mobile Communications Services</span></a> </div><div class="infoItem"> <a href="/en/residents/communication/governmentsupport/index.htm" title="Government Support" class="infoLink topicLink"><span>Government Support</span></a> </div><div class="infoItem"> <a href="/en/residents/communication/publicresources/index.htm" title="Public Facilities &amp; Resources" class="infoLink topicLink"><span>Public Facilities &amp; Resources</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/communication/hksmartcity/index.htm" title="Hong Kong Smart City" class="infoLink topicLink"><span>Hong Kong Smart City</span></a> </div><div class="infoItem"> <a href="/en/residents/communication/egovernment/index.htm" title="e-Government" class="infoLink topicLink"><span>e-Government</span></a> </div><div class="infoItem"> <a href="/en/residents/communication/tv/index.htm" title="TV &amp; Radio Broadcasting" class="infoLink topicLink"><span>TV &amp; Radio Broadcasting</span></a> </div><div class="infoItem"> <a href="/en/residents/communication/fixedline/index.htm" title="Fixed Line Services" class="infoLink topicLink"><span>Fixed Line Services</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="cultureMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Culture, Leisure &amp; Sports</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/culture/recreation/index.htm" title="Recreation &amp; Sports" class="infoLink topicLink"><span>Recreation &amp; Sports</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/reading/index.htm" title="Library Services" class="infoLink topicLink"><span>Library Services</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/performart/index.htm" title="Culture &amp; Arts" class="infoLink topicLink"><span>Culture &amp; Arts</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/fun/index.htm" title="Fun in Hong Kong" class="infoLink topicLink"><span>Fun in Hong Kong</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/museum/index.htm" title="Heritage &amp; Museums" class="infoLink topicLink"><span>Heritage &amp; Museums</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/culture/trail/index.htm" title="Country Parks, Trails &amp; Campgrounds" class="infoLink topicLink"><span>Country Parks, Trails &amp; Campgrounds</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/events/index.htm" title="Major Events &amp; Activities" class="infoLink topicLink"><span>Major Events &amp; Activities</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/travel/index.htm" title="Reminder of Travelling Outside Hong Kong" class="infoLink topicLink"><span>Reminder of Travelling Outside Hong Kong</span></a> </div><div class="infoItem"> <a href="/en/residents/culture/mobile/index.htm" title="Mobile Apps" class="infoLink topicLink"><span>Mobile Apps</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="educationMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Education &amp; Training</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/education/preprimary/index.htm" title="Pre-Primary Education" class="infoLink topicLink"><span>Pre-Primary Education</span></a> </div><div class="infoItem"> <a href="/en/residents/education/primary/index.htm" title="Primary Education" class="infoLink topicLink"><span>Primary Education</span></a> </div><div class="infoItem"> <a href="/en/residents/education/secondary/index.htm" title="Secondary Education" class="infoLink topicLink"><span>Secondary Education</span></a> </div><div class="infoItem"> <a href="/en/residents/education/postsecondary/index.htm" title="Post-Secondary Education" class="infoLink topicLink"><span>Post-Secondary Education</span></a> </div><div class="infoItem"> <a href="/en/residents/education/continuinged/index.htm" title="Continuing Education, Vocational Training &amp; Elderly Learning" class="infoLink topicLink"><span>Continuing Education, Vocational Training &amp; Elderly Learning</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/education/financialassistance/index.htm" title="Financial Assistance &amp; Scholarships" class="infoLink topicLink"><span>Financial Assistance &amp; Scholarships</span></a> </div><div class="infoItem"> <a href="/en/residents/education/qf/index.htm" title="Qualifications Framework" class="infoLink topicLink"><span>Qualifications Framework</span></a> </div><div class="infoItem"> <a href="/en/residents/education/specialservice/index.htm" title="Special &amp; Other Education Services" class="infoLink topicLink"><span>Special &amp; Other Education Services</span></a> </div><div class="infoItem"> <a href="/en/residents/education/examination/index.htm" title="Examinations &amp; Assessments" class="infoLink topicLink"><span>Examinations &amp; Assessments</span></a> </div><div class="infoItem"> <a href="/en/residents/education/highlights/index.htm" title="Highlights, Public Participation &amp; Contacts" class="infoLink topicLink"><span>Highlights, Public Participation &amp; Contacts</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="employmentMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Employment</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/employment/jobsearch" title="Looking for a Job" class="infoLink topicLink"><span>Looking for a Job</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/recruitment/index.htm" title="Recruitment (Information for Employers)" class="infoLink topicLink"><span>Recruitment (Information for Employers)</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/mpf/index.htm" title="Mandatory Provident Fund (MPF) System" class="infoLink topicLink"><span>Mandatory Provident Fund (MPF) System</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/labour/index.htm" title="Labour Legislation &amp; Guidelines" class="infoLink topicLink"><span>Labour Legislation &amp; Guidelines</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/employee/index.htm" title="Employees' Protection &amp; Compensation" class="infoLink topicLink"><span>Employees' Protection &amp; Compensation</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/employment/safety/index.htm" title="Occupational Safety &amp; Health" class="infoLink topicLink"><span>Occupational Safety &amp; Health</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/retraining/index.htm" title="Government Incentives &amp; Retraining" class="infoLink topicLink"><span>Government Incentives &amp; Retraining</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/workingoutsidehk" title="Working Outside HK" class="infoLink topicLink"><span>Working Outside HK</span></a> </div><div class="infoItem"> <a href="/en/residents/employment/registration" title="Registration &amp; Licensing" class="infoLink topicLink"><span>Registration &amp; Licensing</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="environmentMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Environment</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/environment/public/index.htm" title="Public Participation" class="infoLink topicLink"><span>Public Participation</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/waste/index.htm" title="Waste &amp; Recycling" class="infoLink topicLink"><span>Waste &amp; Recycling</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/air/index.htm" title="Air Quality" class="infoLink topicLink"><span>Air Quality</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/sustainable/index.htm" title="Sustainable Development" class="infoLink topicLink"><span>Sustainable Development</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/noise/index.htm" title="Noise" class="infoLink topicLink"><span>Noise</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/global/index.htm" title="Global Environment" class="infoLink topicLink"><span>Global Environment</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/environment/conservation/index.htm" title="Nature Conservation" class="infoLink topicLink"><span>Nature Conservation</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/water/index.htm" title="Water Quality" class="infoLink topicLink"><span>Water Quality</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/compliance/index.htm" title="Environmental Compliance" class="infoLink topicLink"><span>Environmental Compliance</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/eap/index.htm" title="Environmental Assessment &amp; Planning" class="infoLink topicLink"><span>Environmental Assessment &amp; Planning</span></a> </div><div class="infoItem"> <a href="/en/residents/environment/support/index.htm" title="Industries &amp; Trade Support" class="infoLink topicLink"><span>Industries &amp; Trade Support</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="governmentMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Government, Law &amp; Order</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/government/political/index.htm" title="Government Structure" class="infoLink topicLink"><span>Government Structure</span></a> </div><div class="infoItem"> <a href="/en/residents/government/policy/index.htm" title="Accounts of the Government and Government Reports" class="infoLink topicLink"><span>Accounts of the Government and Government Reports</span></a> </div><div class="infoItem"> <a href="/en/residents/government/payment/index.htm" title="Payments of Government Bills" class="infoLink topicLink"><span>Payments of Government Bills</span></a> </div><div class="infoItem"> <a href="/en/residents/government/publication/index.htm" title="Government Information and Publications" class="infoLink topicLink"><span>Government Information and Publications</span></a> </div><div class="infoItem"> <a href="/en/residents/government/voting/index.htm" title="Elections" class="infoLink topicLink"><span>Elections</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/government/external/index.htm" title="External Affairs" class="infoLink topicLink"><span>External Affairs</span></a> </div><div class="infoItem"> <a href="/en/residents/government/law/index.htm" title="Laws of Hong Kong" class="infoLink topicLink"><span>Laws of Hong Kong</span></a> </div><div class="infoItem"> <a href="/en/residents/government/legal/index.htm" title="Legal Advice and Support" class="infoLink topicLink"><span>Legal Advice and Support</span></a> </div><div class="infoItem"> <a href="/en/residents/government/rights/index.htm" title="Rights" class="infoLink topicLink"><span>Rights</span></a> </div><div class="infoItem"> <a href="/en/residents/government/crime/index.htm" title="Public Order" class="infoLink topicLink"><span>Public Order</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="healthMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Health &amp; Medical Services</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/health/hosp" title="Hospitals &amp; Clinics" class="infoLink topicLink"><span>Hospitals &amp; Clinics</span></a> </div><div class="infoItem"> <a href="/en/residents/health/chinesemedicine" title="Chinese Medicine" class="infoLink topicLink"><span>Chinese Medicine</span></a> </div><div class="infoItem"> <a href="/en/residents/health/foodsafe" title="Food Safety &amp; Nutrition" class="infoLink topicLink"><span>Food Safety &amp; Nutrition</span></a> </div><div class="infoItem"> <a href="/en/residents/health/medianddevice" title="Medicine &amp; Medical Devices" class="infoLink topicLink"><span>Medicine &amp; Medical Devices</span></a> </div><div class="infoItem"> <a href="/en/residents/health/commdiseases" title="Communicable Diseases" class="infoLink topicLink"><span>Communicable Diseases</span></a> </div><div class="infoItem"> <a href="/en/residents/health/healthadvice" title="Health Advice &amp; Disease Prevention" class="infoLink topicLink"><span>Health Advice &amp; Disease Prevention</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/health/childhealth" title="Child Health" class="infoLink topicLink"><span>Child Health</span></a> </div><div class="infoItem"> <a href="/en/residents/health/mental" title="Mental Health" class="infoLink topicLink"><span>Mental Health</span></a> </div><div class="infoItem"> <a href="/en/residents/health/addictions" title="Drug Abuse &amp; Other Addictions" class="infoLink topicLink"><span>Drug Abuse &amp; Other Addictions</span></a> </div><div class="infoItem"> <a href="/en/residents/health/sexedu" title="Sex &amp; Reproductive Health" class="infoLink topicLink"><span>Sex &amp; Reproductive Health</span></a> </div><div class="infoItem"> <a href="/en/residents/health/rehab" title="Rehabilitation &amp; Supports" class="infoLink topicLink"><span>Rehabilitation &amp; Supports</span></a> </div><div class="infoItem"> <a href="/en/residents/health/donation" title="Donation" class="infoLink topicLink"><span>Donation</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="housingMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Housing &amp; Social Services</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/housing/publichousing/index.htm" title="Public Housing and Subsidised Home Ownership Schemes" class="infoLink topicLink"><span>Public Housing and Subsidised Home Ownership Schemes</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/private/index.htm" title="Private Property &amp; Building Management" class="infoLink topicLink"><span>Private Property &amp; Building Management</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/water/index.htm" title="Water &amp; Sewage" class="infoLink topicLink"><span>Water &amp; Sewage</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/maintenance/index.htm" title="Home Maintenance, Hygiene &amp; Safety" class="infoLink topicLink"><span>Home Maintenance, Hygiene &amp; Safety</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/postal/index.htm" title="Postal Services" class="infoLink topicLink"><span>Postal Services</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/housing/moving/index.htm" title="Moving Home" class="infoLink topicLink"><span>Moving Home</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/socialservices/index.htm" title="Social Services" class="infoLink topicLink"><span>Social Services</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/securityassistance/index.htm" title="Social Security &amp; Assistance" class="infoLink topicLink"><span>Social Security &amp; Assistance</span></a> </div><div class="infoItem"> <a href="/en/residents/housing/volunteering/index.htm" title="Charitable Activities" class="infoLink topicLink"><span>Charitable Activities</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="immigrationMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Immigration Services</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/immigration/idcard/index.htm" title="Identity Cards and Right of Abode" class="infoLink topicLink"><span>Identity Cards and Right of Abode</span></a> </div><div class="infoItem"> <a href="/en/residents/immigration/traveldoc/index.htm" title="HKSAR Travel Documents" class="infoLink topicLink"><span>HKSAR Travel Documents</span></a> </div><div class="infoItem"> <a href="/en/residents/immigration/bdmreg/index.htm" title="Births, Deaths and Marriage Registration" class="infoLink topicLink"><span>Births, Deaths and Marriage Registration</span></a> </div><div class="infoItem"> <a href="/en/residents/immigration/nonpermanent/index.htm" title="Services for Non-permanent Residents" class="infoLink topicLink"><span>Services for Non-permanent Residents</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/immigration/control/index.htm" title="Immigration Control" class="infoLink topicLink"><span>Immigration Control</span></a> </div><div class="infoItem"> <a href="/en/residents/immigration/outsidehk/index.htm" title="Assistance Outside Hong Kong" class="infoLink topicLink"><span>Assistance Outside Hong Kong</span></a> </div><div class="infoItem"> <a href="/en/residents/immigration/chinese/index.htm" title="Chinese Nationality" class="infoLink topicLink"><span>Chinese Nationality</span></a> </div><div class="infoItem"> <a href="/en/residents/immigration/records/index.htm" title="Application for Personal Data / Information of Immigration Department" class="infoLink topicLink"><span>Application for Personal Data / Information of Immigration Department</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="taxesMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Taxes &amp; Duties</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/taxes/salaries/index.htm" title="Salaries Tax &amp; Personal Assessment" class="infoLink topicLink"><span>Salaries Tax &amp; Personal Assessment</span></a> </div><div class="infoItem"> <a href="/en/residents/taxes/etax/index.htm" title="eTAX" class="infoLink topicLink"><span>eTAX</span></a> </div><div class="infoItem"> <a href="/en/residents/taxes/profits/index.htm" title="Profits Tax" class="infoLink topicLink"><span>Profits Tax</span></a> </div><div class="infoItem"> <a href="/en/residents/taxes/property/index.htm" title="Property Tax" class="infoLink topicLink"><span>Property Tax</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/taxes/taxfiling/index.htm" title="Tax Return Filing, Enquiry &amp; Payment " class="infoLink topicLink"><span>Tax Return Filing, Enquiry &amp; Payment </span></a> </div><div class="infoItem"> <a href="/en/residents/taxes/stamp/index.htm" title="Stamp Duty" class="infoLink topicLink"><span>Stamp Duty</span></a> </div><div class="infoItem"> <a href="/en/residents/taxes/commodities/index.htm" title="Dutiable Commodities" class="infoLink topicLink"><span>Dutiable Commodities</span></a> </div><div class="infoItem"> <a href="/en/residents/taxes/motortax/index.htm" title="Motor Vehicle First Registration Tax" class="infoLink topicLink"><span>Motor Vehicle First Registration Tax</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="My GovHK" href="/en/theme/mygovhk/">My GovHK</a> </div> </div> </div> <div id="transportMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">&lt; back</a> <div class="active menuItem"> <a href="">Transport &amp; Motoring</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/en/residents/transport/publictransport/index.htm" title="Public Transport in Hong Kong" class="infoLink topicLink"><span>Public Transport in Hong Kong</span></a> </div><div class="infoItem"> <a href="/en/residents/transport/roadnetwork/index.htm" title="Road Network &amp; Facilities" class="infoLink topicLink"><span>Road Network &amp; Facilities</span></a> </div><div class="infoItem"> <a href="/en/residents/transport/roadandtraffic/index.htm" title="Road and Traffic Conditions &amp; 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You can download the report either in part or in full.</p></p> </div> </div> </div> <a href="javascript:;" class="item itemToggle" data-toggle="tab_government_reports"> <div class="outer"> <div class="text" data-govhk-type="sitemap-title">Government Reports</div> </div> </a><div class="item itemToggleItem" rel="tab_government_reports"> <div class="outer"> <div class="text"> <a href="https://www.aud.gov.hk/eng/pubpr_arpt/subj.htm" class="itemTitle topicLink" title="Director of Audit&rsquo;s Reports"> <h4>Director of Audit&rsquo;s Reports</h4> </a> <p class="itemDesc"><p>In addition to the annual audit report on the Government Accounts, the Director of Audit submits two reports on the results of value for money audits to the Legislative Council each year. 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