[The tax retroactive period for overseas income can be traced back to 2017] Recently, various sources have reported that the retroactive period for tax residents in mainland China regarding overseas income has been extended compared to before, with the earliest being as far back as 2020 or even 2017. Since 2025, many tax residents have received prompts and notifications from tax authorities, requiring them to self-check their domestic and foreign income and to file tax returns in a timely manner. The scope of retroactive tax payments mainly covers the past three years, focusing on 2022 and 2023. (First Financial)