(a) (i) Ms Zheng has citizenship and family in China. She was seconded to work in Singapore and has not returned to China since 2012. She receives her salary in Singapore.

(ii) Mr Liu is a UK citizen and is employed by a UK employer. He was seconded to China from 1 January 2017. He stayed in China for 60 days in 2017. His salary was paid in the UK.

(iii) Miss Xu is a UK citizen and is not domiciled in China. She started working in China from 1 January 2012 and has not left China since. She receives interest income from a bank in the UK in 2017.

Required:

State, with reasons, whether the income mentioned for each of the above persons is taxable in China in the year 2017.

(b) Mr Ou is a Chinese citizen who retired in 2016. During a sight-seeing visit to Malaysia in August 2017, he received winnings from a Malaysian lottery of USD200. He paid Malaysian tax of USD30 on his winnings. He filed an annual individual income tax (IIT) return, for the tax year 2017, in China, and paid the tax due before the deadline in 2018.

Required:

(i) State the FOUR circumstances in which individual income tax (IIT) annual self-filing is required. Note: No marks will be given for stating ‘other’.

(ii) State the date by which Mr Ou would have been required to submit an annual IIT return for the year 2017.

(iii) Calculate the IIT payable by Mr Ou for the year 2017.