How do resident individuals complete the annual reconciliation of comprehensive income?

政策原文

How do resident individuals complete the annual reconciliation of comprehensive income?

Taxpayers may choose from the following methods to complete the annual reconciliation:

(I) Self-declaration;

(II) Filing through the employer or entity from which the taxpayer receives income (including entities that apply the cumulative withholding method to withhold IIT from remuneration for personal services; hereinafter referred to as the "Employer"). Upon the taxpayer's request, the Employer shall file on behalf of the taxpayer or provide training and guidance to assist the taxpayer in completing the tax return and the refund (or supplementary payment) process. Where the annual reconciliation is to be filed by the Employer, the request shall be confirmed in writing or by electronic means. The Employer shall not file on behalf of the taxpayer without such confirmation from the taxpayer.

(III) Entrusting a professional tax service institution or other entities or individuals to file the reconciliation. Where an agent is entrusted, the taxpayer shall sign a power of attorney with the entrusted party.

Taxpayers are advised to complete the annual reconciliation through the IIT App or the website of Natural Person E-tax Services. Alternatively, filing may be completed by mail or in person at a tax service hall. For taxpayers choosing to file by mail, the tax return shall be sent to the address published by the tax authority in the province, autonomous region, municipality directly under the Central Government, or city specifically designated in the state plan where the competent tax authority is located.

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