PANews reported on January 15th that, according to First Financial Daily, multiple sources have recently indicated that the tax retrieval period for overseas income earned by mainland Chinese tax residents has been extended, now extending as far back as 2020 or even 2017. Since 2025, many tax residents have received notices and reminders from tax authorities requiring them to conduct self-assessments of their domestic and overseas income and file tax returns promptly. The tax retrieval scope primarily covers the past three years, with 2022 and 2023 being the most prominent.