Shenzhen Local Taxation Bureau Announcement on Urging Taxpayers with Annual Income Over 120,000 Yuan to File Personal Income Tax Declarations
Shen Ditax Gao [2009] No. 2
According to the relevant provisions of the "Personal Income Tax Law of the People's Republic of China" and its implementing regulations, as well as the "State Administration Notice on Issuing the Measures for Self-Filing of Personal Income Tax (Trial)" (Guoshui Fa [2006] No. 162), taxpayers with an annual income over 120,000 yuan, regardless of whether all their various incomes have already fully paid personal income tax, must file a self-declaration with the competent tax authority within three months after the end of the year. Currently, there are still some taxpayers in our city who have not completed the self-filing declaration. In order to strictly enforce taxation laws, implement national tax regulations, and protect the legitimate rights and interests of taxpayers, the following matters are hereby announced:
1. The filing period for taxpayers with an annual income over 120,000 yuan in 2008 is from January 1, 2009, to March 31, 2009. To avoid congestion at the end of the filing period, taxpayers are urged to declare as soon as possible through the internet (http://wssw.szds.gov.cn/12w), mail, direct visit, or by entrusting others, to the competent tax authority in their jurisdiction.
2. By March 31, 2009...