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Yicai: The Look-Back Period for Supplementary Tax on Overseas Income Can Be Traced Back to 2017
BlockBeats News, January 15th, according to Caixin report, it was recently learned from multiple sources that the current Chinese mainland tax residents' retrospective tax period for overseas income has been extended compared to before, reaching back to as early as 2020 or even 2017. Since 2025, many tax residents have received prompts and notices from the tax authorities, requesting self-assessment of domestic and foreign personal income and timely tax declaration. The retrospective tax payment mainly covers the past 3 years, focusing on 2022 and 2023.
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