1.3 Key reporting requirements and deadlines


1.3.2 Filing of withholding IIT returns

China | Commentary

1.3.2 Filing of withholding IIT returns

China | Commentary

1.3.2     Filing of withholding IIT returns

Employers are required to prepare the following withholding returns for employees who are employed through the 'Individual taxpayer filing system'. Filings and payment must be submitted before or by 15th of each following month. This is a government software system that can be installed on the computer.

Form NameWhat is the form is for?What should be included in the form?
IIT monthly withholding return for China tax residents The IIT return must be completed for employees in receipt of employment income for the following types:The following information is included on the return:
Chinese nationals, andthe month concerned
non-China domiciled employees whose physical presence days exceed 183 days in a calendar yearwithholding employer's name and tax filing number
employee's name

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