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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.3 Annual IIT self-declaration (ATR)
Commentary

1.3.3 Annual IIT self-declaration (ATR)


China

In addition to monthly Individual Income Tax (IIT) withholding filing requirements detailed in 1.3.2, an annual IIT clearance (ATR) return should be filed within the period from 1 March to 30 June of the following year in accordance with the Updated IIT Law.

During the ATR filing process, all of income received by People's Republic China (PRC) tax residents during the calendar year should be combined and subject to PRC IIT. This includes income such as:

  1. Ìý

    •ÌýÌýÌýÌý salaries and wages

  2. Ìý

    •ÌýÌýÌýÌý independent income

  3. Ìý

    •ÌýÌýÌýÌý income from author's remuneration, and

  4. Ìý

    •ÌýÌýÌýÌý income from royalties

However, the above-mentioned incomes received by non-PRC tax residents are not required to be combined into annual

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