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The tax authorities are reminding taxpayers to conduct a self-assessment of their overseas income for the past three years.
Svmuu News: According to relevant departments of the State Taxation Administration, tax authorities have continued to strengthen publicity and guidance regarding the taxation of overseas income earned by resident individuals. Since last year, they have been reminding taxpayers to conduct self-inspections of income received from overseas between 2022 and 2024. In accordance with the Tax Collection and Administration Law and other relevant laws and regulations, if a taxpayer fails to file a tax return or makes calculation errors resulting in non-payment or underpayment of taxes, tax authorities may collect the back taxes and late payment penalties within three years; if such actions constitute tax evasion, they will be handled in accordance with the law. It is an internationally accepted practice for resident individuals to pay personal income tax on income earned both domestically and abroad. This helps prevent cross-border tax evasion and safeguards the state’s tax interests. Tax authorities remind taxpayers that paying taxes in accordance with the law is the duty of every citizen. If taxpayers discover that they have previously failed to report their overseas income as required, they must promptly file amended returns in accordance with the law. (Jinshi)
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