What is the latest deadline to file a supplemental dependent deduction claim and request a refund for parents in China?
Sources: NTA public materials and practical guidance from this tool. Last updated: 2026-06-19. Tax rules may change; follow your local tax office’s latest requirements.
Brief answer: The Correction Request deadline is five years after the statutory filing deadline for that tax. Salaried workers can typically look back up to five tax years.
Detailed explanation
For example, for 2024 salary income tax (Reiwa 6), the statutory filing deadline is generally March 15, 2025, so a Correction Request may be filed until March 15, 2030. After that, recovery through this procedure is not possible. Apply early to avoid losing remittance records. Each year requires separate calculation and may require separate filings. This tool supports year selection for estimates, but confirm exact deadlines with NTA publications for each year. The tax office has final authority on timing issues.
Sources: NTA: Filing deadlines