个税汇算期已过，我一直不申报可以吗？

Group 1 - The article emphasizes the obligation of taxpayers to complete the annual tax settlement and payment if their pre-paid tax amount is less than the actual tax amount due, and they do not meet the exemption criteria for additional tax payment [3] - Taxpayers who fail to declare or underpay their taxes after the settlement period will face legal consequences, including being ordered to correct their filings, tax collection, and penalties for late payment, which may also affect their tax credit [3] - Taxpayers can apply for a tax refund for overpaid taxes within three years from the date of tax settlement, but applications for refunds for the 2021 tax year and earlier will no longer be accepted after July 1, 2025 [3][5] Group 2 - The article provides guidance on how to handle overlapping rental periods when filing for special additional deductions, advising taxpayers to avoid date overlaps and to report new rental information if they have previously submitted housing rental information [9][10]