From January 1 to March 31, 2025, the financial personnel of the withholding unit can apply for the refund of the personal income tax withholding fee in 2024 through the "Refund Fee Verification" module of the Natural Person Electronic Taxation Bureau (withdrawal side).
According to the "Notice of the Ministry of Finance of the State Administration of Taxation and the People's Bank of China on Further Strengthening the Management of Taxation Fees withholding and collection and collection" (Tax General Finance No. [2023] No. 48), the withholding and collection and collection agents should submit relevant information to the tax authorities before March 31 of each year. If the application is not submitted in time due to the "three generations" unit or individual's own reasons, it shall be deemed that the "three generations" tax fees of the previous year will be automatically waived.
According to Article 17 of the Personal Income Tax Law of the People's Republic of China, a handling fee of 2% will be paid to the withholding agent according to the taxes withheld.
The specific operation steps are as follows
Login the Natural Person Electronic Taxation Bureau (withdrawal end).
Click on the menu on the left "Refund fee verification" to enter the "Refund fee verification" interface, the system will automatically pop up the confirmation information prompt box, click [I understand], and the system will automatically bring out the single-household verification list.
Tick the single-household checklist and click [Next step].
View and confirm the settlement of the form, check the amount of the refund fee, select "Opening an account", "Bank account number" and other information, and click [Apply for a refund].
