What is the deadline for the PRC tax authorities?
The Tax Collection Law allows the Chinese tax authorities to hound taxpayers - individual as well as corporate - for non-payment or underpayment of taxes within a three-year period. Under "special circumstances" - i.e. when the tax owed amounts to more than RMB100,000 - the tax authorities have 10 years in which to pursue payment. If the FIE had dodged tax payment four years ago and the unpaid amount was less than RMB100,000, the outstanding payment would be out of the taxman's reach and would not be subject to penalties.