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Yicai: The Look-Back Period for Supplementary Tax on Overseas Income Can Be Traced Back to 2017

2026.01.15 20:52:59

January 15, per a Caixin report: Multiple sources have recently confirmed that the retrospective tax window for overseas income of Chinese mainland tax residents has been extended, now covering as early as 2020—or even 2017. Since 2025, numerous tax residents have received alerts and notices from tax authorities, requiring them to self-assess their domestic and foreign personal income and file taxes in a timely manner. Retrospective tax payments primarily cover the past three years, with a focus on 2022 and 2023.
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