Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 189

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 189
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 may apply to such amounts if the U.S. Holder fails to provide
an accurate taxpayer identification number (generally on an IRS Form W-9 provided to the paying agent or the U.S. Holder’s
broker) or is otherwise subject to backup withholding.

Certain U.S. Holders
holding specified foreign financial assets with an aggregate value in excess of the applicable dollar threshold are required to report
information to the IRS relating to the Company Securities, subject to certain exceptions (including an exception for the Company Securities
held in accounts maintained by U.S. financial institutions), by attaching a complete IRS Form 8938, Statement of Specified
Foreign Financial Assets, with their tax return, for each year in which they hold the Company Securities. In addition to these requirements,
U.S. Holders may be required to annually file FinCEN Report 114 (Report of Foreign Bank and Financial Accounts) with the U.S. Department
of Treasury. U.S. Holders should consult their own tax advisors regarding information reporting requirements relating to their ownership
of the Company Securities.

Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or credit against a holder’s
U.S. federal income tax liability, if any, provided the required information is timely furnished to the IRS.

This summary does not contain a detailed description of all the United States federal income tax consequences that may be applicable to you in light of your particular circumstances and, except as set forth below with respect to PRC tax considerations, does not address the effects of any state, local or non-United States tax laws. If you are considering the purchase, ownership or disposition of our Ordinary Shares, you should consult your own tax advisors concerning the United States federal income tax consequences to you in light of your particular situation as well as any consequences arising under the laws of any other taxing jurisdiction.

<div align='center'>107

LEGAL MATTERS</div>

Certain legal matters as
to U.S. federal securities law concerning this offering will be passed upon for us by Han Kun Law Offices LLP. Certain legal matters
as to BVI law will be passed upon for us by Ogier. Han Kun Law Offices LLP may rely upon Ogier with respect to matters governed by BVI
law.

<div align='center'>EXPERTS</div>

The financial statements
of NewGenIvf Limited as of December 31, 2024 and 2023 included in this prospectus have been so included in reliance on the