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The statute of limitations for back taxes on overseas income may extend as far back as 2017
14/01/2026 23:55
Complaint Report
Complaint Report
Svmuu News: The retroactive period for back taxes on overseas income for tax residents in mainland China has been extended compared to previous periods, now covering as far back as 2020 or even 2017. Since 2025, many tax residents have received reminders and notices from tax authorities requiring them to self-assess their domestic and overseas income and file tax returns in a timely manner. The retroactive tax collection primarily covers the past three years, with a focus on 2022 and 2023. (Yicai)
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