The reason why it is necessary to pay back the personal income tax is that when the personal income tax is settled from March to June in 2020, the personal withholding income tax is less than the annual tax payable, so it is necessary to pay back the tax. Individual income tax can be paid according to the following steps:

1. Basic information is required to pay personal income tax.

2, do a good job of personal income tax declaration.

3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment book.

4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.

Article 13 of the Individual Income Tax Law

If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the following month to pay the tax. If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit. Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year. Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month. Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.