Chinanews.com Client April 1st (Li Jinlei) On April 1st, the State Administration of Taxation issued guidelines for the annual settlement and taxation of comprehensive income for personal income tax in 2019. Applying for a tax refund is a right, you can waive the tax refund without bearing any responsibility. Taxpayers need to pay taxes (except for those exempted from accounting in accordance with the regulations), and fail to handle the annual accounting of comprehensive income in accordance with the law, may face tax administrative penalties, and be recorded in personal tax credit files. Those who need to pay taxes are required to pay taxes before June 30, 2020, otherwise they will face a late payment of five ten thousandths per day.