A resident individual shall make a tax declaration in any of the following cases:

(1) Where a resident individual obtains comprehensive income and is supposed to process tax settlement;

(2) Where a resident individual obtains taxable income, but there is no withholding agent;

(3) Where a resident individual obtains taxable income, but the withholding agent fails to withhold the tax;

(4) Where a resident individual obtains overseas income;

(5) Where a resident individual cancels Chinese household registration due to emigration;

(6)Other circumstances as prescribed by the State Council.

Withholding agents shall, in accordance with state regulations, process withholding declarations for all employees in full and provide taxpayers with information of personal income and tax withheld.