Article 31 of the Regulations for the Implementation of the Individual Income Tax Law stipulates: "If the withholding agent fails to remit the withheld tax to the warehouse, it will not affect the taxpayer's application for tax refund in accordance with the regulations, and the tax authorities shall handle the tax refund with the relevant information provided by the taxpayer." < br > According to the description, your situation is that the withholding agent (unit) has withheld the tax and declared it, but the tax has not actually been paid to the state treasury because of the withholding agent's financial problems. According to the above regulations, you not only don't need to pay back the tax, but you can also apply for tax refund according to law if you can refund the tax after settlement.