Core Viewpoint - The Chongqing Taxation Bureau has announced the commencement of the refund process for individual income tax withholding fees for the 2025 fiscal year, with a deadline for applications set for the end of March this year. Group 1: Refund Eligibility - Individuals or entities that have paid income and fulfilled their withholding tax obligations can apply for the refund of withholding fees [1] - The refund is specifically for the entities or individuals that withhold and remit the personal income tax, not directly to the taxpayers [1] Group 2: Refund Amount - According to the Individual Income Tax Law of the People's Republic of China, a 2% fee is payable to the withholding entity based on the amount of tax withheld [1] - The refund does not include amounts related to tax adjustments or penalties imposed by tax authorities [1] Group 3: Application Process - The application can be processed through the natural person electronic tax bureau's withholding end, with specific steps outlined for users [1][5] - Users must log in, select the refund verification option, and follow the prompts to confirm their information before submitting the application [3][5] - The system will automatically select all data, and users can proceed to confirm the refund amount and submit their bank account details for the refund [5][6]

Core Viewpoint - The article discusses the refund process for individual income tax withholding fees, emphasizing the importance of timely applications and the specific procedures involved in obtaining these refunds [1][4][5]. Group 1: Eligibility and Application Period - The refund is applicable to the units or individuals that pay income and fulfill the withholding tax obligations, not directly to the taxpayers [3]. - The application period for refunds is from January 1, 2026, to March 31, 2026 [4]. Group 2: Refund Amount and Conditions - According to the Individual Income Tax Law of the People's Republic of China, a 2% fee is paid to withholding agents based on the withheld tax amount, excluding amounts subject to correction by tax authorities [5]. - Failure to submit an application within the specified period will be considered a voluntary waiver of the refund [5]. Group 3: Application Process - The process begins by logging into the electronic tax bureau's withholding section and selecting "Refund Fee Verification" [6]. - Users must confirm the information displayed in the system and proceed if the data is correct, or visit the tax service hall for corrections [7][8]. - After verifying the tax payment information and confirming the refund amount, users must fill in their bank account details for the refund [12]. - A confirmation prompt will appear before final submission of the refund request [13].