1 If the tax paid by the taxpayer exceeds the tax payable, the tax authorities shall refund it immediately after discovering it.

2. If the tax authorities fail to refund the tax, the payer may request a refund from the tax authorities within 3 years from the date of discovering the overpaid tax.

3. Legal basis: Article 51 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that the tax paid by a taxpayer in excess of the tax payable shall be refunded immediately after it is discovered by the tax authorities. If it is discovered within three years from the date of settlement of the tax payment, the taxpayer may request the tax authorities to refund the overpaid tax plus interest on the bank deposits in the same period, and the tax authorities shall immediately refund it after timely verification. If it involves withdrawing from the state treasury, it shall be refunded in accordance with the provisions of laws and administrative regulations on treasury management.