Core Viewpoint - The article provides guidance on the 2024 individual income tax reconciliation process, highlighting common issues and solutions for taxpayers to ensure accurate reporting and maximize deductions [1][2][3]. Group 1: Tax Filing Process - The deadline for the 2024 individual income tax reconciliation is June 30, 2025, and taxpayers should complete their filings promptly whether they are due for a refund or need to pay additional taxes [1]. - Taxpayers can modify their housing loan interest deduction information if discrepancies arise by checking the loan contract number in the personal income tax app [1]. Group 2: Special Deductions - Taxpayers can switch from separate taxation of annual bonuses to combined taxation by selecting the appropriate option in the personal income tax app during the reconciliation process [1]. - For continuing education deductions, taxpayers must ensure that their educational qualifications and certificate details are accurately filled out to avoid errors [1][2]. Group 3: Post-Filing Adjustments - Taxpayers who have completed their 2024 tax reconciliation but missed a special deduction can still add it by accessing the relevant section in the personal income tax app and confirming the details [2]. - If a refund application is under review, taxpayers must withdraw the refund request before making any corrections to their filings [2]. Group 4: Appeals and Audit Issues - Taxpayers can appeal discrepancies in their income tax records through the personal income tax app by following specific steps to submit their claims [3]. - Common reasons for refund application failures include incorrect personal information, invalid bank account details, and errors in reported data [3]. Group 5: Regulatory Measures - The tax authority will enforce penalties for taxpayers who fail to report or underreport their taxes, including additional charges and credit system implications for serious violations [3].