1, unable to appeal again. If the individual tax complaint has been fed back and has not been applied for review, the same complaint cannot be filed with the tax authorities again, which may affect the rights and interests on similar issues of individual tax.

2. Extend the processing time. The individual tax appeal has been fed back and no review has been applied. The tax authorities need to continue to handle the appeal, which will prolong the processing time and lead to a longer waiting time for obtaining the appeal result.