CBN: The earliest statute of limitations for retroactive taxation on overseas income can be extended to 2017.

Currently, the tax retrieval period for overseas income of mainland Chinese tax residents has been extended compared to before, extending as far back as 2020 or even 2017. Since 2025, many tax residents have received notices and reminders from tax authorities, requiring them to conduct self-assessments of their personal income both domestically and internationally and to file tax returns in a timely manner. The scope of tax retrieval mainly covers the past three years, primarily 2022 and 2023. (CBN)