The tax authorities shall refund the amount of tax payable in excess of the amount of tax payable by the taxpayer in the calculation of the error of calculation and the improper tax rate. The tax paid by a taxpayer in excess of the amount of tax payable, the tax authorities shall immediately return it after the discovery of the tax authorities;
Taxpayers from settlement to pay taxes within three years, it is found that the can to the tax authorities to request refund of overpaid taxes plus bank deposit interest rate for the same period, the tax authorities timely verified to immediately refund.
At the same time, the responsibility for the tax authorities, resulting in the taxpayer or withholding agent fails to pay or underpays tax, the tax authorities within three years can be required if a taxpayer or tax withholding agent to pay the tax in arrears, not to impose an overdue fine;
Where a taxpayer or withholding agent calculation errors and other mistakes, fails to pay or underpays tax, the tax authorities within three years can be pursued payment of taxes, fines, there are special circumstances, and pursue the collection of the period can be extended to 5 years; on of tax evasion and refusal to pay taxes, tax fraud, tax authorities after sign the unpaid or those who pay less tax and overdue fine gold or the defrauded tax, is not restricted by the prescribed time limit.