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Can an individual refund the tax to the Inland Revenue Department?
Of course. According to the policy, if a taxpayer finds that he has overpaid the tax within three years from the date of final settlement of the tax, he can ask the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period; When the tax authorities find that taxpayers pay more taxes, they shall go through the refund procedures in accordance with tax laws, regulations and relevant provisions.

legal ground

Article 51 of the Law on the Administration of Tax Collection

Upon discovery, 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 of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.