First, understand the application of revocation of objections.
After filing a personal income tax objection complaint, if the taxpayer thinks that the previous complaint content is misunderstood, the information is incomplete or the complaint is inaccurate for other reasons, he may consider withdrawing the complaint. In addition, if the tax authorities find that there are problems with the contents of the complaint during the audit, they may also require taxpayers to withdraw the complaint on their own initiative.
Second, prepare the materials needed to cancel the objection appeal
After deciding to cancel the objection appeal, the taxpayer needs to prepare relevant application materials. These materials may include a written application for revoking the objection appeal, proof of identity, original appeal materials and other supporting documents required by the tax authorities. Taxpayers should ensure the authenticity and completeness of these materials so that the tax authorities can handle the cancellation smoothly.
Third, submit an application for revoking the objection appeal
Taxpayers need to submit the prepared application materials for revoking objections to the tax authorities. The submission method can be online submission or offline submission, depending on the regulations of the local tax authorities. When submitting an application, the taxpayer should indicate the reason and purpose of revocation, so that the tax department can handle it quickly.
Fourth, wait for the tax authorities to handle it.
After submitting the application for revoking the objection appeal, the taxpayer needs to wait for the tax authorities to handle it. The tax department will review the application materials and go through the cancellation procedures after confirmation. If the tax authorities think that the application materials have problems or need further verification, they may ask taxpayers to supplement the materials or make explanations.
V. Pay attention to the revocation result
Taxpayers need to pay attention to the results after the tax authorities have handled the complaint of revoking objections. If the cancellation is successful, the tax department will notify the taxpayer and update the relevant tax records. If the cancellation is unsuccessful, the tax department will explain the reasons and inform the taxpayer of the follow-up treatment suggestions.
To sum up:
The withdrawal of personal income tax objection appeal is an act that needs to follow certain procedures. Taxpayers should know about the application of revocation and prepare relevant materials before deciding to revoke the complaint. After submitting the application, you need to wait patiently for the tax authorities to handle it and pay attention to the revocation results. In the whole process, taxpayers should maintain communication with the tax authorities to ensure the accuracy and fairness of tax treatment.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 51 stipulates that:
Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes and late fees or provide corresponding guarantees in accordance with the tax authorities' tax decisions, and then they can apply for administrative reconsideration according to law; If he refuses to accept the administrative reconsideration decision, he may bring a suit in a people's court according to law.
If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration according to law or bring a lawsuit in a people's court according to law.
If the party concerned fails to apply for administrative reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law, or apply to the people's court for compulsory enforcement.