Core Viewpoint - The article provides guidance on the annual personal income tax reconciliation process, specifically addressing common questions regarding tax refund applications and the conditions under which they may be revoked or denied. Group 1: Tax Refund Application Process - Taxpayers must use their own bank account for refund applications to ensure fund security [2] - Taxpayers can revoke their refund application before the tax authority completes the review [3] - If the tax authority has already approved the application and submitted it to the treasury, revocation is not possible, and a correction declaration must be filed [3] Group 2: Error Handling and Refund Rights - If a taxpayer discovers an error after the tax authority has approved the application, they cannot cancel the declaration but can file a correction based on the previous submission [4] - Taxpayers have the right to waive their refund, but if they choose to do so, they must reapply within the statutory period [5] Group 3: Conditions for Refund Denial - Refund applications may be denied or fail under several conditions, including incorrect personal information, invalid bank account details, errors or discrepancies in the declaration data, inability to contact the taxpayer for verification, or lack of confirmation on the annual reconciliation information [5][6]