State Administration of Taxation, Measures for Filing Tax Returns for Individual Income Tax Personally (Trial Implementation)

国家税务总局个人所得税自行纳税申报办法(试行)

Promulgated: November 6 2006Effective: The filing of tax returns for individuals with an annual income of at least Rmb120,000 shall be effective from January…

3 minute readNovember 30, 2006 at 11:58 PM

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Promulgated: November 6 2006

Effective: The filing of tax returns for individuals with an annual income of at least Rmb120,000 shall be effective from January 1 2006 (Article 43) while that under the circumstances specified in Items Two to Four of Article 2 shall be effective from January 1 2007 (Article 44).

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