官方提醒纳税人自查近三年境外所得

Core Viewpoint - The tax authorities are enhancing the promotion and guidance on the taxation of residents' overseas income, urging taxpayers to self-check their income from abroad for the years 2022 to 2024 [1] Group 1: Tax Compliance - Taxpayers are reminded that they are obligated to declare their overseas income and that failure to do so may result in tax recovery and penalties within three years [1] - The practice of taxing residents on both domestic and foreign income is in line with international norms and helps prevent cross-border tax evasion [1] Group 2: Legal Framework - The tax authorities emphasize that non-compliance, such as failure to declare or miscalculating taxes, can lead to legal consequences, including the pursuit of unpaid taxes and fines [1] - Taxpayers are encouraged to correct any previous underreporting of overseas income in accordance with the law [1]