What is the time period an individual has to file a tax return?

An individual whose annual income exceeds RMB120,000 must file an income tax return within three months following the end of the tax year, regardless of whether sufficient individual income tax has been paid. The taxpayer must include a copy of a valid identity card and other relevant materials along with the return that is filed with the tax authorities in charge. The relevant tax authorities are determined as follows:

For an individual who is employed by a company in China, the return must be filed with the tax authorities of the place where the company is located.
 
For an individual who is employed by two or more companies in China, the return may be filed with the tax authorities of the place where either of the companies is located, at the taxpayer’s discretion but, once an election is made, it may not be changed.

An individual who does not have an occupation in China and whose total annual income includes production and business income of a sole trader, a contracting business or income from a rental business (i.e. “production and business income”) must file with the tax authorities in charge of the place where the business is conducted.
 
An individual who does not have an occupation in China and whose total annual income does not include production and business income must file the return with the tax authority in charge of the place where the individual’s identity card is registered. Where the location of the identity card registration is not the same as the place where an individual is regularly resided, the individual may file the return with the local tax authorities in charge of either the place where the identity card is registered or the place where the individual regularly resides. If an individual has no identity card, the individual must file with the tax authorities in charge of the place where his/her regular residence is. “Regular residence” for these purposes means the last place the taxpayer lived consecutively for more than one year.
 
The tax authorities will maintain personal files for taxpayers and ensure that all relevant information is consolidated.

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