What should I do if the 2020 individual tax final settlement is overdue?

The 2020 personal tax settlement and settlement is overdue. You can go to the window of the tax office of the local tax bureau to go through the tax refund procedures. In the past two years, our country has adopted a new personal income tax calculation method. When calculating and settling personal income tax on the income of the previous year, many people need to refund or pay tax.

If the personal income tax refund has expired, it cannot be operated on the mobile APP. You can only go to the tax authority to apply for a tax refund on site. Or call the tax hotline 12366 to find a manual service and ask for the nearest outlet that can handle personal tax refunds. Generally, tax authorities will not ask you to provide bank account and other information for tax refund reasons through text messages or unofficial software, so everyone must pay attention.

It is understood that the review of personal income tax refund generally takes 10 working days, and the maximum review time is 30 days. Generally, it can be received within 10-30 days. If the payment is not received, it is likely that the status of the bank card you entered on your tax refund application is abnormal, or that there are too many tax refunders currently, which lengthens the processing time and delays the arrival of your tax refund.

According to the provisions of the "Individual Income Tax Law of the People's Republic of China":

1. For resident individuals who obtain comprehensive income, personal income tax is calculated on an annual basis; if there is a withholding agent, The withholding agent shall withhold and pay taxes on a monthly or per-time basis; if final settlement is required, the final settlement shall be made between March 1 and June 30 of the following year in which the income is obtained. The withholding and prepayment measures shall be formulated by the taxation department of the State Council.

2. When a taxpayer obtains business income, personal income tax is calculated on an annual basis. The taxpayer shall submit a tax return to the tax authorities within fifteen days after the end of each month or quarter and prepay the tax; The income must be settled before March 31 of the following year.

Legal basis:

Article 51 of the "Tax Collection and Administration Law" stipulates that if a taxpayer pays more than the tax payable, the tax authorities shall immediately refund it upon discovery.

If taxpayers find out within three years from the date of settlement and payment of taxes, they may request the tax authorities to refund the overpaid taxes plus bank deposit interest for the same period. The tax authorities shall promptly refund after verification.