Individual Income Tax (IIT)
2020 IIT #6: Tax filing requirement for non-resident vs. resident
One of the complications for foreigners' IIT filing exists with their tax residency status which needs to be reviewed on a yearly basis. Due to COVID-19, what has been pre-assessed may very well be different as 2020 unfolds. Tune in to see what Tony Jasper, National Leader of Global Employer Services, says about tax filing requirement for the change between non-resident vs. resident.
"Individual Income Tax (IIT) video series" is produced by Deloitte Global Employer Service (GES) team to discuss various hot issues concerning the recent IIT reform in China.