Tax returns that have been paid cannot usually be invalidated; However, if the declaration is found to be wrong, the taxpayer can go to the tax bureau next month to make corrections or adjust related matters. In the case of unpaid tax, the taxpayer can cancel the original declaration through the void function of the declaration system, and then resubmit it. If the tax has been paid, the taxpayer needs to modify the declaration through the error correction function of the declaration system. If the information declared by an individual through a tax app is invalid, it can be re-declared. For tax refund applications that have entered the treasury processing stage, it is necessary to wait until the treasury processing is completed before making corrections.
How to correct the errors in individual tax returns;
1. Make corrections through the tax authorities: If mistakes are found after filing, you can contact the local tax authorities, explain the situation and provide relevant supporting materials, and request the tax authorities to make corrections;
2. Adjust by paying taxes or refunding taxes: if mistakes lead to underpayment of taxes, you can make up taxes; If you pay more taxes, you can apply for tax refund;
3. Adjustment in the next declaration: for some minor mistakes, if the tax authorities agree, adjustments can be made in the next declaration to ensure that the total tax payment for the whole year is correct;
4. Submit a written explanation: in some cases, it may be necessary to submit a written explanation, detailing the cause of the error and the specific content of the correction;
5. Pay attention to the reporting period: the correction of errors usually needs to be completed within the specified reporting period, otherwise late fees or other penalties may be charged.
To sum up, after a tax return, it cannot be invalidated and re-declared, but taxpayers can make corrections or adjust related matters in the tax bureau. If there are unpaid taxes, the original declaration can be cancelled and re-declared through the invalidation function of the declaration system, and the paid taxes need to be modified through the error correction function of the declaration system. The information declared by individuals through the tax app can be re-declared, and the tax refund application that has entered the treasury processing link needs to be corrected and declared after the treasury processing is completed.
Legal basis:
Measures for the administration of individual income tax
Article 17
When accepting the tax returns of taxpayers and withholding agents, the tax authorities shall conduct a preliminary examination of the time limit for filing, taxable items, applicable tax rates, tax calculation and the completeness and accuracy of relevant materials. If there is any mistake, the taxpayer and withholding agent shall be asked to make corrections in time.