The Annual IIT Reconciliation in China in 2025: Appointment Booking Opens February 21

Individual income tax (IIT) taxpayers wishing to complete their annual IIT reconciliation between March 1 and 20 must schedule an appointment through the IIT app starting February 21, 2025. This article outlines the appointment process, key dates, and preparation steps to ensure a smooth and efficient filing experience.

Starting February 21, 2025, taxpayers in China can begin scheduling their appointments for the 2024 annual IIT reconciliation through the IIT app (个人所得税app). The annual reconciliation process is vital for ensuring that the tax paid during the previous year matches the amount due on a taxpayer’s comprehensive income, including wages, labor income, author’s remuneration, and royalties.

This article will guide you through the appointment process and preparation steps for the annual IIT reconciliation in 2025, providing answers to frequently asked questions and ensuring a smooth experience during this critical tax filing period.

What is the annual IIT reconciliation?

The annual IIT reconciliation is a mandatory process where individuals review their IIT paid and withheld throughout the year, calculate any additional tax liability or refundable amounts, and submit the final tax settlement to the tax authorities. This process must be completed by all resident taxpayers—both Chinese nationals and foreign nationals—between March 1 and June 30, 2025.

Key dates for the annual IIT reconciliation in 2025

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In 2025, the annual IIT reconciliation will still be divided into two phases:

• Phase I: IIT reconciliation during the period between March 1 to March 20, 2024; and
• Phase II: IIT reconciliation during the period between March 21 to June 30, 2024.

For taxpayers who need to make the annual IIT reconciliation during phase I, they need to make an appointment through the IIT App on any day during the aforesaid timeframe after February 21 (6:00-22:00). Taxpayers who plan to make the IIT reconciliation after March 21 do not need to make an appointment.

How to make an appointment?

Step 1-Open the App: Go to the IIT app, and click on the “2024 Comprehensive Income Annual Reconciliation” section on the homepage or access it through “Tax Services” under “Comprehensive Income Annual Reconciliation Appointment.”

Step 2-Select a Date: After reviewing the provided instructions, choose an available date for your appointment and click the “Submit” button to complete the booking.

Step 3-Confirmation: Once the appointment is successfully submitted, you will see a confirmation screen stating, “You have successfully made your appointment.” You can also review your appointment details on the app’s homepage under the “Annual Reconciliation” section.

What to do if you encounter issues during the appointment process?

What should I do if I forget my login password?

If you forget your password, use the “Forgot Password” feature to reset it by verifying your ID. If you are still unable to retrieve your password, visit a local tax office with your ID to reset it in person.

What should I do if I’m unable to secure a preferred appointment date?

If your preferred appointment date, such as March 10, is unavailable, don’t worry. You can choose another available date or, starting March 21, complete the reconciliation directly through the app or website. If you has an urgent situation and cannot get an appropriate appointment date, you can also go directly to the tax office of the competent tax authority to handle it.

Do I still need to make an appointment if my employer notifies me to handle the annual IIT reconciliation in early April?

If your employer has scheduled a specific period (e.g., early April) for you to complete the reconciliation, you are suggested to follow their guidance. If you wish to file earlier, you can still make an appointment via the app.

Preparation before starting the annual IIT reconciliation in 2025

Before beginning your reconciliation on March 1, 2025, take the following steps to ensure all the necessary information is correct:

Do you need to file the reconciliation?

You must complete the reconciliation process if:

• You are a resident taxpayer of China.
• The tax withheld exceeds the actual amount owed and you wish to apply for a refund.
• Your comprehensive income exceeds RMB 120,000 (approx. US$16,700), or the tax you owe exceeds RMB 400 (approx. US$56).
• You have unreported income or errors from withheld taxes.

If you have already prepaid IIT, and meet one of the following conditions, you may be exempt from the reconciliation:

• Your total comprehensive income for the year is under RMB 120,000 (approx. US$16,700) and any required supplementary tax is below RMB 400 (approx. US$56).
• The tax withheld and paid aligns exactly with the tax liability.
• You qualify for a refund but choose not to apply for it.

Verify your information

You are encouraged to verify your information before reconciliation. Log in to the IIT app and review your income, special deductions, and bank details. Ensure the data is correct to avoid delays. If there are discrepancies, contact your withholding agent (employer) to resolve them before proceeding. If issues persist, you can file a formal appeal through the app.

Key takeaways

For taxpayers, both local and foreign, the annual IIT reconciliation process can seem daunting. However, following the proper procedures and preparing in advance will ensure a smoother experience. By scheduling your appointment early, ensuring your details are correct, and using the digital tools available, you can stay on top of your tax obligations with ease.

If you need assistance with the IIT reconciliation process or have further questions, feel free to contact our team at china@dezshira.com for professional support.

Also read:

• China Annual IIT Reconciliation – Your Tax Owed Payment FAQs Answered
• China Annual IIT Reconciliation – Your Tax Refund FAQs Answered
• How Can Expats Complete Annual Individual Income Tax Reconciliation in China?

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