On Year 2016, I resigned from the company I was working for and started to do freelance job.  I should have received a fund if I declare a final tax return, but I got busy and the period of filing passed by. Can I still receive a fund?


The tax return for refund can be filed for the 5 years from the following January 1. Since you did not file an income tax for 2016, it is still possible to submit a tax return form for refund from the period of January 1 2017 to December 31 2021.

Furthermore, in case the person who filed a tax return already declared a less amount, there will be a revision of the tax return. The procedure and the billing deadline are different from the tax return.