If the personal income tax refund audit fails, you should consult the tax authorities to see what causes the tax refund audit to fail. The reason for the failure may be that the submitted identity information is incorrect, the declaration data is wrong, or other information needs further verification, but I didn't go to the tax authorities for verification.

If the personal income tax refund fails to pass the examination, it shall contact the tax authorities in time. The main reasons for the failure of tax refund are:

1, the identity information is incorrect;

2. The submitted bank account information is incorrect or invalid, which makes it impossible to refund the tax;

3. There are errors or doubts in the declared data;

4. The tax authorities find it necessary to further verify and understand the taxpayer's situation, but the taxpayer has not provided the contact information or the contact information provided is wrong, so it is impossible to contact the taxpayer;

5. The tax authorities verified the final declaration information of the relevant year with the taxpayer, but the taxpayer did not confirm or explain it.

Methods of applying for personal income tax refund:

1, ready to declare; Install personal income tax software, register and log in first after opening the software, and enter the annual settlement and payment: common business on home page-annual settlement and payment of comprehensive income; After entering the declaration interface, there are two ways to fill in: using the declaration data and filling in by yourself. In order to facilitate the declaration, it is recommended that you choose to fill in the declaration data. The tax authorities have pre-filled some declaration data according to certain rules, so you only need to confirm it. Choose to fill in with declaration data-after the declaration begins, the system will prompt the standard declaration instructions (using declaration data), and click "I have read and know" to start the annual final declaration;

2. Confirm the information; Need to confirm personal basic information, remittance location and paid tax;

3. Fill in the data; Confirm that the pre-filled income and deduction information are correct, and click Next directly;

4. calculate taxes; The data system will automatically calculate the taxable amount of your comprehensive income this year;

5. Submit a statement; After confirming the results, click Submit to declare;

6. Tax refund (compensation); If you have a lot of prepaid taxes, you can choose to apply for tax refund.

To sum up, there are many reasons for the failure of personal income tax refund examination. Taxpayers can generally receive a refund as long as they confirm that they have overpaid personal income tax when filing with the online tax bureau. It doesn't matter if he hasn't received a refund, just consult the tax authorities.

Legal basis:

Article 14 of the Individual Income Tax Law of People's Republic of China (PRC)

The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a personal income tax return for withholding shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.