In 20 19, if the tax refund is overdue, you can still apply for the tax refund. You can bring relevant information to the tax hall window of the local competent tax bureau to apply for the tax refund. The time for individual tax refund starts on March 1 day every year. Users who want to refund the tax can handle the relevant tax refund business after March 1 day. It should be noted that the tax refund business will be stopped on June 30. That's what the 20 19 tax refund is overdue.

What does it mean that the tax refund has been under review?

The tax refund has been under examination and approval, which means that the tax authorities are examining and approving the tax refund application submitted by users, and users need to wait patiently for the examination and approval results. Under normal circumstances, it is necessary to go through four steps: submission, tax examination and approval, treasury examination and approval, and bank card receipt. Only after the examination and approval, it will enter the stage of treasury examination and approval and accounting. Usually, after the user submits the application, the tax examination and approval will be completed in 2-4 days, while the national treasury examination and approval will take about one week. Because there are many users who handle individual taxes, the time for tax refund approval is actually not fixed. In the actual tax refund process, if the approval fails, the tax refund progress will directly show "tax approval fails" and tell the reasons for the failure. If the approval passes, it will directly enter the step of "treasury processing". At this step, if the user's bank card account is wrong, it will directly lead to "treasury withdrawal failure".

When can the deed tax be refunded?

1. If the error between the actually measured total area and the pre-sold total area leads to the overpayment of deed tax, the deed tax can be refunded: the total area of the house will be checked when handling the property ownership certificate. If there is a specific error between the measured area and the pre-sale area, which leads to the change of house price, taxpayers can apply for tax refund at the tax window with the original property certificate and the real estate agent's check-out certificate when paying more taxes;

2. If the deed tax is paid again, the deed tax can be refunded: for the transfer of the ownership of the real estate sale, just as the same household pays the deed tax twice, if the deed tax is paid again, it can apply to the tax bureau for returning the deed tax;

3. If the property right cannot be changed after paying the deed tax, the deed tax can be returned: A taxpayer who pays the deed tax at the deed tax office before applying for the change of property right and then goes to the housing management department to apply for the change of property right can apply for the return of the deed tax without permission and clear provisions.

This article mainly writes about the knowledge points about forgetting to refund the tax on 20 19 when the tax refund expires, and the content is for reference only.