#比特币 First Financial: The retroactive period for tax supplementation on overseas income can earliest be traced back to 2017

On January 15, according to First Financial, it was recently learned from multiple sources that the retroactive period for tax supplementation on mainland China's tax residents' overseas income has been extended compared to before, and can earliest be traced back to 2020 or even 2017. Since 2025, many tax residents have received reminders and notices from tax authorities, requiring self-inspection of personal domestic and overseas income and timely tax declaration. The scope of tax supplementation retroactivity mainly covers the past 3 years, focusing on 2022 and 2023.