According to relevant departments of the State Taxation Administration, tax authorities have been continuously strengthening publicity and guidance on tax payment for overseas income of resident individuals. Since last year, they have reminded taxpayers to conduct self-examinations of income obtained from overseas from 2022 to 2024. According to the Tax Collection and Administration Law and other laws and regulations, if a taxpayer fails to file a tax return or makes calculation errors, resulting in underpayment or non-payment of taxes, the tax authorities may pursue the tax payment and late payment penalties within three years; if tax evasion is constituted, it will be dealt with according to law. Paying personal income tax on income obtained by resident individuals from both domestic and overseas sources is an internationally accepted practice, which helps prevent cross-border tax evasion and safeguards national tax revenue. The tax authorities remind taxpayers that paying taxes according to law is the obligation of every citizen. If taxpayers find that they have failed to declare their overseas income as required, they should promptly correct the declaration in accordance with the law. (Jinshi)