Group 1 - The tax authority emphasizes the importance of self-examination for overseas income for the years 2022 to 2024, urging taxpayers to comply with tax regulations [1] - Taxpayers are reminded that failure to declare or incorrectly calculating taxes can lead to back taxes and penalties within three years, and tax evasion will be legally addressed [1] - The practice of taxing residents on both domestic and foreign income is aligned with international standards, aimed at preventing cross-border tax evasion and protecting national tax rights [1]

Core Viewpoint - The tax authorities are enhancing publicity 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 must declare and pay personal income tax on income obtained from both domestic and foreign sources, which is a common international practice [1] - The tax authorities can recover unpaid or underpaid taxes, along with penalties, within three years if taxpayers fail to declare or miscalculate their taxes [1] - Tax evasion will be legally addressed by the tax authorities [1] Group 2: Taxpayer Responsibilities - It is emphasized that paying taxes is a civic duty, and taxpayers who discover they have not declared their overseas income as required should promptly correct their declarations [1]