First Financial: The earliest retrospective period for additional tax on overseas income can go back to 2017

Currently, the tax collection retrospective period for overseas income of tax residents in mainland China has been extended compared to before, with the earliest going back to 2020 or even 2017. Since 2025, many tax residents have received reminders and notifications from the tax authorities, requiring them to self-check their domestic and overseas income and timely file tax declarations. The scope of the tax collection retrospective mainly covers the past three years, focusing on 2022 and 2023.