Chinese tax authorities remind taxpayers to conduct self-inspections on overseas income from the past three years

律动Jan 16, 2026
According to Xinhua News Agency, it was learned from relevant departments of the State Taxation Administration of China that the tax authorities have been continuously strengthening the publicity and guidance on the taxation of overseas income of resident individuals. Since last year, taxpayers have been reminded to conduct self-examination of income obtained from overseas from 2022 to 2024.

According to the provisions of laws and regulations such as the Law on the Administration of Tax Collection, if a taxpayer fails to pay or underpays taxes due to failure to file a tax return or miscalculation, the tax authorities may recover the tax and late payment fees within three years; if it constitutes tax evasion, it shall be dealt with according to law.

It is an international practice for resident individuals to pay individual income tax on income obtained from domestic and overseas sources in accordance with the law, which is conducive to preventing cross-border tax evasion and safeguarding national tax revenue rights.

The Chinese tax authorities remind that paying taxes in accordance with the law is the duty of every citizen. If taxpayers find that they have not declared their overseas income as required before, they should make supplementary declarations in a timely manner in accordance with the law.

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Chinese tax authorities remind taxpayers to conduct self-inspections on overseas income from the past three years

律动Jan 16, 2026
According to Xinhua News Agency, it was learned from relevant departments of the State Taxation Administration of China that the tax authorities have been continuously strengthening the publicity and guidance on the taxation of overseas income of resident individuals. Since last year, taxpayers have been reminded to conduct self-examination of income obtained from overseas from 2022 to 2024.

According to the provisions of laws and regulations such as the Law on the Administration of Tax Collection, if a taxpayer fails to pay or underpays taxes due to failure to file a tax return or miscalculation, the tax authorities may recover the tax and late payment fees within three years; if it constitutes tax evasion, it shall be dealt with according to law.

It is an international practice for resident individuals to pay individual income tax on income obtained from domestic and overseas sources in accordance with the law, which is conducive to preventing cross-border tax evasion and safeguarding national tax revenue rights.

The Chinese tax authorities remind that paying taxes in accordance with the law is the duty of every citizen. If taxpayers find that they have not declared their overseas income as required before, they should make supplementary declarations in a timely manner in accordance with the law.

[律动]

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