Core Points - The article announces the commencement of the refund process for personal income tax withholding fees for the year 2025, as per the regulations set by the State Administration of Taxation, Ministry of Finance, and People's Bank of China [1] - Tax withholding agents must submit their refund applications by March 31 of the following year, or they will forfeit their right to the refund [1] - A fee of 2% of the withheld tax amount will be paid to the withholding agents as per the Personal Income Tax Law [1] Summary by Sections Refund Process - The refund application for the 2025 personal income tax withholding fees can be processed from January 1 to March 31, 2026 [1] - Tax withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [1][5] Application Procedure - For the Natural Person Electronic Tax Bureau (withholding end), the steps include logging in, confirming the refund fee verification prompt, and navigating to the refund fee verification section [1][5] - After verifying the withholding tax information, agents must proceed to confirm the details and submit the refund request [5][9] Web Portal Instructions - For the WEB version of the Natural Person Electronic Tax Bureau, agents must log in, select their enterprise, and navigate to the "Withholding Declaration" module to initiate the refund process [5][7] - The system will automatically generate a verification list for the agents to confirm their withholding tax information before proceeding [8]