Nagkakaroon ng tax refund sa mga empleyado kapag sobra ang ibiniwas na tax o buwis ng kanilang employer sa kanilang annual gross compensation income.
Ang bawat empleyado ay maaaring makatanggap ng tax refund sa oras na sobra o labis sa kailangan ibawas na buwis ang kanilang binayaran.
Nalalaman ng employer na merong tax refund kapag nagreconcile na ito ng tax due ng bawat empleyado pagkatapos ng isang tax period.
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