If your company had any personnel dispatched to work abroad in 2025, please submit the information about the dispatched personnel as soon as possible!

Policy Basis："Announcement of the Ministry of Finance and the State Taxation Administration on Certain Personal Income Tax Policies for Foreign-Derived Income" (Announcement of the Ministry of Finance and the State Taxation Administration No. 3 of 2020) 

If a resident individual is dispatched by a domestic enterprise, unit or other organization (hereinafter referred to as the "dispatching unit") to work abroad and the salary or remuneration income obtained by the individual is paid or borne by the dispatching unit or other domestic units, the dispatching unit or other domestic units shall pre-withhold and pre-pay taxes in accordance with the provisions of the Individual Income Tax Law and its implementing regulations. 

If a resident individual is dispatched by the employing unit to work abroad and the salary or remuneration income obtained by the individual is paid or borne by the overseas entity, and if the overseas entity is a Chinese institution where the individual holds a position or is employed (hereinafter referred to as the "Chinese institution"), the Chinese institution can pre-withhold the tax and entrust the dispatching unit to file a tax return with the competent tax authority. 

If the Chinese institution has not withheld taxes, or if the overseas entity is not a Chinese institution, the sending unit shall submit the information of the dispatched personnel to its competent tax authority before February 28 of the following year. 

What information is being submitted?

The names of the dispatched personnel, the type and number of their identification documents, their positions, the countries and regions they are sent to, the names and addresses of their overseas employers, the duration of the assignment, their income both within and outside the country, and their tax payment status, etc. 

Failure to submit as required may result in certain legal liabilities. If taxpayers and withholding agents fail to declare and pay the personal income tax on overseas earnings as required by this announcement, or fail to submit the relevant materials, they will be dealt with in accordance with the relevant provisions of the "Tax Collection and Administration Law of the People’s Republic of China" and the "Individual Income Tax Law" and its implementing regulations, and will be included in the personal tax credit management as per the regulations.