税务部门提醒纳税人对近三年境外所得开展自查

Group 1 - The tax authorities are enhancing the promotion and guidance on the taxation of residents' overseas income, reminding taxpayers to self-check their income from abroad for the years 2022 to 2024 [1] - According to tax collection laws, if taxpayers fail to declare or miscalculate their taxes, the tax authorities can recover unpaid or underpaid taxes within three years, and cases of tax evasion will be legally processed [1] - Taxpayers are obligated to pay personal income tax on income obtained from both domestic and foreign sources, which is a common international practice that helps prevent cross-border tax evasion and protects national tax rights [1]