Hot Topics on Individual Income Tax Annual Final Settlement
Q: | When filing the tax return for the individual income tax (IIT) annual final settlement, can I withdraw the tax refund application? |
A: |
Before the application is approved by the competent tax authority, taxpayers can withdraw the tax refund application. If the application has been approved and submitted to the National Treasury department, it cannot be withdrawn and need to be amended. Moreover, in order to ensure the normal order of the annual final settlement, the IIT cell phone APP has set the upper limit for the number of withdrawals. If the number of withdrawals exceed a certain number, the system will automatically cancel the power of online withdrawal, the taxpayer need to visit the tax service hall for the follow-up operation. |
Q: |
For those taxpayers who are not convenient to file the tax return via natural person electronic tax bureau (IIT APP, WEB), and file the annual IIT return by mailing, what is the mailing address of the tax authority? |
A: |
For taxpayers in Beijing, the mailing address of the in-charge tax authority is as below: Beijing Yanshan Tax Bureau No. 8, Dong Yi Xiang, Yanshan Gang Nanlu, Fangshan District Postcode: 102500 For taxpayers in other province and cities, please contact local tax authority. |
Q: |
For those taxpayers who have obtained overseas income, can they file the annual IIT return via internet? |
A: |
Yes, they can file the tax return on the website https://etax.chinatax.gov.cn. |
Q: |
Where can taxpayers download the official IIT APP? |
A: |
Taxpayers may visit the official website of the State Taxation Administration or to download IIT APP from cell phone app store. |
Q: |
Does the outcome of IIT return for annual settlement of year 2019 affect the tax refund application of year 2020? |
A: |
For the taxpayer who applies for tax refund when filing the annual IIT return of year 2020, if there is supplementary tax in 2019 need to be paid but not done, or the tax authority has notified there is doubtful point in 2019 annual return but the taxpayer refuses to amend or clarity the situation, the taxpayer shall complete the supplementary tax declaration and payment for year 2019 annual final settlement, amend the tax return or clarify the situation first prior to apply for year 2020 tax refund. |