Type: Legislation
The ruling announces the applicable forms for different income sources and residency. Local tax authorities shall provide instructions for taxpayers. According to different situations, the original “individual income tax annual self-tax return” was subdivided into A version, simple version, and Q&A version for pure domestic income. STA developed B version and ‘cashflow sheet of personal income tax credit for overseas income’.
Effective date: During 2019 – 2020
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