As the tax filing season approaches, Chinese nationals working for ByteDance overseas have been reminded to report their income to authorities in China.

For a second consecutive year, the TikTok owner has notified staff in countries including the United States, Singapore and Japan of their tax obligations – a long-standing rule that has only been enforced more strictly in recent years as Beijing seeks to bolster fiscal revenue.

“Chinese nationals are generally considered Chinese tax residents, and income earned outside mainland China must be declared and taxed in mainland China,” the company said in an email seen by the South China Morning Post.

It “supports and encourages” staff to complete the filing, due on June 30, adding that it has engaged a tax service provider to assist with the process, with all associated costs covered by the company.

Employees were asked to sign up for the service by February 13.

“For those who miss the deadline, the vendor may not guarantee timely filing, which could lead to late fees and penalties” from Chinese authorities, it added.