Q：
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Is it possible for employers to use their tripartite agreement account to make up tax when they handle the Annual Income Tax Clearance for employees as withholding agents?
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A：
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Yes, they can. Withholding agents can apply through the web terminal of the Natural Person Electronic Taxation Bureau, which supports tripartite agreement payment and UnionPay online.
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Q：
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Can taxpayers invalidate or modify the special additional deduction information if it uploaded through the electronic template by the withholding agent is incorrect?
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A：
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Yes, they can. Taxpayer can invalidate or modify the special additional deduction information uploaded by the electronic template through the latest version of Individual Income Tax (IIT) APP. This module can be found at: IIT APP – Tax affairs – Invalidate or modify the special additional deduction information. Taxpayer should remind the withholding agent to update such information after invalidating or modifying.
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Q：
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When collecting personal information of Hong Kong and Macao residents holding with Mainland Travel Permit through IIT APP, do they need to data in the last two number on that permit?
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A：
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The last two numbers on Mainland Travel Permit for Hong Kong and Macao Residents represents the renewal times of that permit, and it is no need to data in when collecting personal information.
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Q：
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Can taxpayers give up the tax refund? What would happen if they refused to make up IIT purposely?
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A：
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Taxpayers can give up the tax refund without any responsibility. If taxpayers need to make up tax but fail to handle the Annual Income Tax Clearance according to the law, they may face tax penalties and be recorded in their personal tax credit files. Except for the exemption of Annual Income Tax Clearance in accordance with the regulations.
Taxpayers need to make up IIT for previous year before 30th June of the following year, or they will face a daily overdue fine with 0.05% rate.
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Q：
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When and how taxpayers apply for IIT refund?
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A：
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If taxpayers need to apply for IIT refunds, they can download the IIT APP and follow the instructions to apply for tax refunds between 1st March and 31st May of the following year.
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FAQ
