Core Points - The announcement from the National Taxation Administration states that the personal income tax comprehensive income settlement period for the year 2025 will be from March 1 to June 30, 2026 [1] - Taxpayers can make appointments for settlement from February 25 to March 20, while from March 21 to June 30, no appointment is needed [1] Group 1: Who Needs to File - Taxpayers who have prepaid personal income tax and meet certain conditions must file an annual settlement [4] - Those whose total comprehensive income exceeds 120,000 yuan and who owe more than 400 yuan in tax must also file [5] Group 2: Who Does Not Need to File - Taxpayers whose total comprehensive income does not exceed 120,000 yuan and owe tax must not file [6] - Those who owe less than 400 yuan in tax do not need to file [7] - Taxpayers whose prepaid tax equals the annual settlement tax do not need to file [8] - Those who qualify for a tax refund but do not apply for it are also exempt from filing [9] Group 3: How to File - Filing can be done through the "Personal Income Tax" app or the Natural Person Electronic Tax Bureau website [10] - Taxpayers can also have their withholding agents file on their behalf [10] - Third-party agencies or individuals can be authorized to complete the annual settlement [11] - Required documents can be mailed to the designated tax authority for filing [12] - Taxpayers can also file in person at their local tax service office [13]