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Tax authorities remind taxpayers to conduct self-assessment of overseas income for the past three years.
MetaEraJan 16, 2026
On January 16 (UTC+8), according to relevant departments of the State Taxation Administration, tax authorities are continuously strengthening public outreach and guidance on income earned abroad by individual residents. Since last year, taxpayers have been reminded to self-inspect income obtained from overseas between 2022 and 2024.
Under laws and regulations such as the Tax Collection and Administration Law, if underpayment or non-payment of taxes results from a taxpayer’s failure to file a return or calculation errors, the tax authorities may recover taxes and late payment penalties within three years; cases constituting tax evasion will be handled in accordance with the law.It is an internationally accepted practice for individual residents to pay personal income tax on income earned both domestically and overseas, which helps prevent cross-border tax avoidance and protects national tax rights and interests.Tax authorities remind taxpayers that fulfilling tax obligations is a duty every citizen must uphold. Those who realize they previously failed to report overseas income as required should promptly correct their filings in accordance with the law. (Source: ChainCatcher)[ME News]
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