My tax refund on the 个税APP got rejected at the review stage — what do I do?
A rejected refund is not a lost refund. When the 个税APP shows "退税审核不通过" (refund review not passed), it means the tax bureau found a problem with your filing — wrong identity details, a bad bank account, or questionable figures — and the APP tells you the specific reason. Fix that problem and resubmit; a failed application can be filed again, and there is no penalty for reapplying.
The five official reasons refunds get rejected
Tax bureaus publish a standard list of five situations that cause a refund to fail review. If any one of them applies to you, the refund will not pass:
| # | Reason | What it usually means |
|---|---|---|
| 1 | Your identity information is wrong | Name or ID number doesn't match official records |
| 2 | Your bank account info is wrong or invalid | Not your own account, wrong number, or a frozen/closed account — the money has nowhere to go |
| 3 | Your filing data has errors or red flags | Income or deduction figures don't line up with what your payers reported |
| 4 | The bureau needs to verify something but can't reach you | No contact info on file, or the phone number you gave is wrong |
| 5 | You never responded to a verification request | The tax office asked you to confirm part of your filing and you didn't reply |
One important distinction: the APP shows two different failure stages. "税务审核不通过" (tax review failed) means there is a problem with your filing data. "国库退库失败" (treasury refund failed) means the review passed but the money could not reach your bank account — this is almost always a bank-account problem. Check which one you have before you act.
What to do, step by step
- Read the exact reason in the APP. Open your refund record — the bureau lists why it failed. Don't guess.
- Fix the specific problem. Correct your identity details, re-enter a valid bank account (it must be a domestic account in your own name, ideally a Ⅰ类 account in normal status), or correct the filing figures.
- Submit any requested materials. If the bureau needs proof, you'll get a reminder in the APP's message center. Open it, tap through, and upload the documents — the review cannot proceed without them.
- Resubmit. After correcting the information, you can apply for the refund again. There is no one-shot limit.
- Still stuck? Call the 12366 tax service hotline or visit your local tax service hall with your ID, filing records, and supporting documents. Staff can walk through the filing with you page by page — this resolves most repeat rejections faster than resubmitting blindly.
Frequently asked questions
Can I just give up the refund instead of fixing the problem?
Yes. Applying for a refund is your right, not an obligation — you can abandon it. But if the underlying filing contains errors (for example, wrong income figures), those can draw scrutiny later, so fixing the data is usually smarter than walking away.
The APP asked me to upload extra materials. Is there a deadline?
Submit them as soon as you receive the reminder. The review clock only restarts once your file is complete, and if you ignore the request, the bureau will deny the refund. Keep copies of everything you upload.
I missed the June 30 settlement deadline. Is my refund gone?
Not necessarily. Overpaid tax can still be reclaimed within three years of the settlement date under Article 51 of the Tax Collection Administration Law. But don't confuse this with owing tax: if you need to pay additional tax, a daily late surcharge starts accruing on July 1, so late filing is only "safe" when you are due money back.
Sources
- Shanghai Tax Bureau, 个税汇算清缴热点问答: https://shanghai.chinatax.gov.cn/zcfw/rdwd/202306/t467423.html
- 国家税务总局令第57号, 个人所得税综合所得汇算清缴管理办法 (refund review and bank-account rules)
- CCTV report on the two refund failure stages: https://finance.eastmoney.com/a/202606173774912936.html