注意！今天最后一天办理

Core Viewpoint - The article emphasizes the importance of the annual individual income tax reconciliation process, highlighting the deadlines and requirements for taxpayers to complete their filings [1]. Group 1: Who Needs to File - Taxpayers must file an annual reconciliation if they meet any of the following conditions: 1. The pre-paid tax amount exceeds the annual tax liability and a refund is requested [2]. 2. The total comprehensive income for the year exceeds 120,000 yuan and the additional tax owed is over 400 yuan [2]. 3. Errors in income item application or non-compliance by withholding agents lead to underreporting or non-reporting of comprehensive income [2]. Group 2: Who Does Not Need to File - Taxpayers are exempt from filing if they meet any of the following conditions: 1. The total comprehensive income for the year does not exceed 120,000 yuan, even if additional tax is owed [3]. 2. The amount owed does not exceed 400 yuan [3]. 3. The pre-paid tax amount matches the annual tax liability [3]. 4. They qualify for a refund but choose not to apply for it [3]. Group 3: Security Reminders - Taxpayers are advised to avoid sharing personal account information and passwords with strangers [4]. - The tax authority conducts random checks and will not request information through SMS, QQ, or WeChat [4]. - Caution is advised against scams related to "manual refunds," and taxpayers should only use the official app for tax-related transactions [5].