CoinVoice has learned that the retrospective period for tax payments on offshore income for tax residents in mainland China has been extended compared to before, potentially reaching back to 2020 or even 2017. Since 2025, many tax residents have received reminders and notices from tax authorities, requiring them to self-assess their domestic and overseas income and file taxes promptly. The scope of tax repayment retrospection mainly covers the past 3 years, focusing on 2022 and 2023.