Failure to refund personal income tax will be deemed as giving up the tax refund.

The consequences of not refunding personal income tax will be regarded as giving up the tax refund, that is, there will be no tax refund. It is your right to apply for a tax refund, and you can waive the tax refund without taking any responsibility. However, if taxpayers need to make up taxes and fail to handle the annual comprehensive income calculation in accordance with the law, they may face tax administrative penalties and be recorded in their personal tax credit files.

Conditions for tax refund of personal income tax:

1. Taxpayers make excessive prepayments of taxes within the prescribed tax year;

2. Taxpayers Taxes that should be refunded after enjoying tax benefits;

3. Taxes overpaid by taxpayers due to incorrect tax collection by tax authorities;

4. Taxes overpaid by taxpayers due to other legitimate reasons Taxes paid shall be refunded according to law.

5. Taxpayers must provide corresponding certification materials and tax refund applications in accordance with the regulations of the tax authorities;

6. Taxpayers’ tax refund applications must be submitted within the prescribed time limit. Overdue applications may will be deemed to have waived tax refund rights.

In summary, failure to refund personal income tax will be regarded as giving up the tax refund, which may result in no tax refund; applying for a tax refund is a right, and you can give up the tax refund without taking responsibility. However, if you do not handle the annual remittance of comprehensive income If you need to pay taxes, you may face tax administrative penalties and personal tax credit file records.

Legal basis:

"Personal Income Tax Law"

Article 14

The withholding agent pays monthly or every advance payment The tax withheld or withheld shall be paid to the state treasury within the fifteenth day of the following month, and a withholding personal income tax return shall be submitted to the tax authorities. If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and tax refund for the taxpayer, the tax authority will handle the tax refund in accordance with the relevant regulations on treasury management after review.