The statute of limitations for back taxes on overseas income can be traced back as early as 2017

Odaily News: The statute of limitations for Chinese mainland tax residents to pay back taxes on overseas income has been extended compared to before, and can now be traced back as early as 2020 or even 2017. Since 2025, many tax residents have received reminders and notices from tax authorities, requiring them to self-check their domestic and overseas income and file tax returns promptly. The main scope for back tax recovery is within the last 3 years, primarily focusing on 2022 and 2023. (First Financial Daily)