According to the 20 19 Tax Guide for Comprehensive Income of Individual Income Tax, after choosing to give up the tax refund, you can apply for a tax refund again within the time limit stipulated in the Tax Administration Law.

According to the provisions of Article 51 of the Tax Administration Law, 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 and payment of tax, he may request the tax authorities to refund the overpaid tax, plus the interest on bank deposits for the same period, and the tax authorities shall immediately refund it after timely verification.

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Precautions:

Recently, the Municipal Taxation Bureau received complaints from some taxpayers that their identity information such as "on-the-job" and "paid" was fraudulently used. The bureau reminds taxpayers that if personal identity information is found to be fraudulently used or there is no such income during the annual settlement period, they can initiate a complaint or delete the record. At the same time, we should be cautious when initiating complaints. If the taxpayer only disagrees with the amount of income, it should first check with the paying unit. Don't complain directly, because after the complaint is initiated, the tax authorities will verify and feedback the complaint, and false complaints will affect the tax credit.