Personal income tax appeal can be revoked, but it may have an impact on your personal income tax declaration and payment after revocation. Personal income tax can be cancelled through the following steps: enter the personal income tax application and log in; After logging in successfully, click the query option at the bottom of the main interface; After clicking, select the objection handling record option under "My Record" to enter; After clicking Enter, your complaint list and processing progress information will be displayed below. Click the Cancel option below to cancel the recording. The specific impact depends on the time and reason for withdrawing the complaint. Before the tax authorities make a ruling, the individual tax appeal has been revoked, and it is necessary to bear the expenses such as taxes and late fees that have already occurred. If the tax authorities cancel the tax appeal after making a ruling, they need to pay personal income tax according to the ruling result, and they cannot appeal again.

The process of revoking individual income tax is as follows:

1, and report to the local tax authorities in time;

2. The relevant declaration information is deleted by the tax authorities;

3. Download the documents on the website of the local tax authorities to cancel the declaration;

4. Then, you can re-declare by importing the revocation document into the tax system.

To sum up, after an individual withdraws his appeal, he should continue to fulfill his tax obligations and pay personal income tax. The declaration of individual income tax must be handled truthfully in accordance with the determined declaration period and content.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 14

The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a personal income tax return for withholding shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.