In February 2021, the State Administration of Taxation issued the implementation rules on the handling of the annual IIT declaration for the year 2020. Compared with the previously issued Notice of the State Administration of Taxation on Matters Concerning the Handling of the 2019 Annual IIT Declaration, the rules issued this time largely continue the previous operational guidelines and regulations, but with optimizations and improvements to the details.

Q:	Whether there is a change in the timing of the annual IIT declaration for the year 2020?
A:	The annual declaration period is from March 1 to June 30, 2021. Taxpayers without residence in China who leave the country before March 1, 2021 can apply for the annual remittance before leaving the country.
Q:	If the employer is entrusted to do it on behalf of the employer, whether it is still necessary to sign a written agreement?
A:	It is clear in this announcement that confirmation by the unit on behalf of the taxpayer can be done electronically in addition to in writing. Taxpayers should confirm with their units before April 30, 2021.
Q:	Whether the employer can centrally handle the annual declaration on behalf of the employees by itself?
A:	If the employee does not confirm with the employer to ask it to handle the annual declaration on his or her behalf, the employer shall not do so. If a proxy is required, the employee should provide additional information on his or her comprehensive income earned outside the employer in 2020, relevant deductions, and tax benefits enjoyed, and be responsible for the truthfulness, accuracy and completeness of the information submitted.
Q:	According to the Announcement of the State Administration of Taxation on Improving the Adjustment of Individual Income Tax Withholding and Prepayment Methods for Some Taxpayers issued by the Tax Bureau in 2020, the labor compensation received by interns can also be calculated according to the withholding and prepayment method, so can interns also make annual individual income tax declaration?
A:	Yes, interns who are receiving full-time academic education are also eligible for individual income tax declaration.
Q:	Are there any changes to the tax authorities for annual declaration filings?
A:	Compared with the original announcement, this regulation adds that for those who have no employment unit, they can declare to the competent tax authority in the place of main income source.
Q:	Whether the results of the 2019 annual declaration will have an impact on this application for the 2020 annual declaration?
A:	Taxpayers who apply for the tax refund for the 2020 annual declaration, if there are taxpayers who should apply for the 2019 annual declaration to make up the tax but have not done so, or who are notified by the tax authorities that there are doubts in the 2019 annual declaration but refuse to correct or explain the situation, they need to apply for the tax refund according to the law after applying for the 2019 annual declaration to make up the tax, correct the declaration or explain the situation.