Once the declaration of final settlement is successfully submitted, if it needs to be invalidated due to errors in reporting or other reasons, it is necessary to submit a written application to the tax bureau within the prescribed time limit, and submit the application form, identity certificate and other related materials. After the materials are approved, the tax bureau will examine and approve the application and decide whether to approve the invalidation according to the actual situation. It should be noted that before the application is invalidated, the authenticity, accuracy and completeness of the data and declaration forms should be ensured. If it is found because of deliberate fraud or fraud, it may be investigated for corresponding legal responsibility according to law. In addition, after the application is invalidated, it is also necessary to abide by the provisions and requirements of relevant laws and regulations, actively cooperate with the audit work of the tax authorities, and provide the required materials and certificates in time to ensure that the application can be effectively processed.
Will the invalidation of the declaration of final settlement have an impact on taxpayers? If the declaration of final settlement is invalidated after examination and approval, it will have an impact on the taxpayer's income tax payment and declaration. If the void application is approved, it needs to be declared again, otherwise it may face relevant fines and tax penalties.
Voiding the declaration of final settlement is an operation to cancel the declaration form of final settlement. It is necessary to abide by the provisions and requirements of relevant laws and regulations, and actively cooperate with the audit work of tax authorities according to the actual situation to ensure that the application can be effectively handled and avoid unnecessary tax risks and disputes.
Legal basis:
"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 31 If there is any error in the settlement information provided by taxpayers when applying for tax refund, the tax authorities shall inform them to correct it; If the taxpayer makes corrections, the tax authorities shall handle the tax refund in time. If the withholding agent fails to remit the withheld tax to the warehouse, it will not affect the taxpayer's application for tax refund in accordance with the regulations, and the tax authorities shall handle the tax refund on the basis of the relevant information provided by the taxpayer.