Where a taxpayer settles the tax refund or the withholding agent settles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on the administration of the state treasury. According to the provisions of Article 51 of the Measures for the Administration of Tax Collection, the tax authorities shall refund the tax paid by taxpayers in excess of the taxable amount immediately after discovering it; Taxpayers who find it within 3 years from the date of settlement and payment of taxes may request the tax authorities to refund the overpaid taxes and add interest on bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; Those involved in withdrawing from the state treasury shall be returned in accordance with the provisions of laws and administrative regulations on the administration of the state treasury. Therefore, the overpaid individual income tax can be refunded to the competent tax authorities.