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Does the tax bureau need approval to check personal WeChat account?
No approval is required. According to the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC), the tax authorities may, when verifying the tax payment of taxpayers engaged in production and business operations during the previous tax payment period, require taxpayers to provide tax payment information for the same period according to the provisions of Article 37 of the Tax Administration Law. When necessary, they may inquire about the taxpayer's deposit account in the taxpayer's bank or other financial institutions and truthfully provide the tax authorities with the relevant information of taxpayers and withholding agents. Therefore, according to the law, the tax bureau has the right to check the personal WeChat account without approval.