Clarifications on Individual Income Tax Filing for Foreigners

  

Source: OT-Team(G), 大连税务

  The Dalian Tax Bureau in Liaoning Province issued the "Guidelines for Foreign Individuals' 2024 Annual Comprehensive Income Tax Filing."

1.Q: Hello, I'm from the UK. I recently saw some of my colleagues at work handling their individual income tax annual filing. Do I need to do the same?

A: If a foreign individual qualifies as a resident for tax purposes, they should file their individual income tax annual return for four types of comprehensive income—wages and salaries, remuneration for labor, author royalties, and income from the use of intellectual property rights. If the individual is a non-resident, filing is not required.

2.Q: How can I determine if I am considered a resident individual?

A: A resident individual is defined as someone who either has a domicile in China or does not have a domicile but stays in China for a total of 183 days or more within a tax year.

3.Q: I do not have a domicile in China, but I lived in China for more than half of last year, accumulating 183 days. Does this mean I am considered a resident individual and need to file? When should I complete the filing?

A: According to policy, individuals should complete their filing between March 1 and June 30 of the year following the tax year in question. If a foreign individual without a domicile in China departs before the filing period begins, they can file before leaving. Therefore, you should complete your filing for the 2024 tax year between March 1 and June 30, 2025.

4.Q: What options do I have to file the tax return?

A: There are three options for filing:

(1)Self-filing: Resident individuals can file through the Personal Income Tax App, the individual e-tax service platform, or by mailing documents or visiting a tax service office.

(2)Filing via Employer: If a resident individual requests assistance from their employer, the employer is required to help with the filing or provide training and guidance to complete the filing via the app or website.

(3)Authorized Filing: Resident individuals may authorize a tax professional service or other entity or individual to handle the filing on their behalf.

5.Q: What documents do I need to provide for the tax filing?

A: For self-filing via the app or website, the tax authority will pre-fill the relevant sections of the tax return for you. If you need to update your personal information or claim deductions or tax credits, you must submit the required documentation as per the regulations. If additional tax is owed after the filing, please double-check your information to ensure it is accurate, complete, and truthful. The filing and payment of any due taxes should be completed by June 30.