The tax refund regulation of individual income tax requires taxpayers to complete the annual final settlement within the specified time, usually the deadline is June 30. Taxpayers who have no domicile in China and leave the country before March of 1 can make annual settlement in advance. For the personal income tax of 202 1, if the tax refund application is not completed before June 30, 2022, then the tax refund will not be processed in 2023. The application for personal income tax refund must follow the time node specified by the national tax authorities. After the application deadline is missed, the tax authorities will no longer accept the tax refund application for the corresponding year. For the personal income tax that is refundable in 20021,by 2023, it has exceeded the prescribed application time range, and taxpayers will not be able to apply for tax refund.

Collection and management of personal income tax;

1. collection principle: individual income tax is collected according to the amount and nature of taxpayers' income and the statutory tax rate;

Taxpayer: All individuals who have income in China, whether residents or non-residents, should pay taxes according to law;

3. Tax rate structure: individual income tax adopts excessive progressive tax rate, and different levels of income apply different tax rates;

4. Declaration and payment: Taxpayers should declare and pay personal income tax within the specified time;

5. Tax incentives: According to specific circumstances, such as low-income people and specific regions, there may be corresponding tax incentives;

6. Law on Tax Administration: It stipulates the duties of tax authorities, the rights and obligations of taxpayers, and the legal consequences of illegal acts.

To sum up, according to the individual income tax refund regulations, taxpayers must apply for tax refund within the prescribed time limit. As the application for personal income tax refund on 202 1 has missed the deadline of June 30th, 2022, taxpayers will not be able to apply for tax refund in 2023, and taxpayers who miss the time node will lose their tax refund qualification.

Legal basis:

People's Republic of China (PRC) Tax Administration Law

Article 51

The tax authorities shall immediately refund the tax overpaid by taxpayers.

If a taxpayer finds out within three years from the date of final settlement and payment of tax, he may request the tax authorities to refund the overpaid tax, plus the interest on bank deposits for the same period, and the tax authorities shall immediately refund it after timely verification.