Taxpayers who find overpayment of taxes within three years from the date of final settlement and payment of taxes may request the tax authorities to refund the overpayment of taxes, plus interest on bank deposits for the same period. When the tax authorities find that taxpayers pay more taxes, they shall go through the refund procedures in accordance with tax laws, regulations and relevant provisions.

For the personal income tax withheld and remitted after September 2009, please apply to the competent tax authorities for tax refund through the natural person tax management system (ITS).

There are two points to note:

1. Proof of overpayment of tax includes: approval document of tax reduction or exemption, tax declaration form, tax inspection conclusion, tax treatment decision, tax evaluation document, tax administrative reconsideration decision, effective court judgment document, red-ink value-added tax invoice, and other materials that record the contents of tax refund as recognized by the tax authorities.

2. The applicant for the wrong tax refund or overpayment must be an enterprise, and the declaration must be corrected first.

The above content comes from Shanghai Taxation Bureau!

5 1 The tax steward reminded that in addition to handling the tax refund through enterprises, taxpayers can also declare the tax refund on their own at the time of final settlement.

According to the policy, if individual income tax is overpaid or wrongly paid, and it is necessary to apply for tax refund, you can go to the competent tax authorities where the employer or employee is located for comprehensive settlement of income tax within 1 to June 30 of the following year and apply for tax refund.