Article 38 of the Law of People's Republic of China (PRC) on Tax Collection and Management: If the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may order them to pay the tax payable within a prescribed time limit. If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee.

Corporate bank accounts that are required to be frozen by the tax authorities need to be thawed. Only after the relevant tax matters have been handled and the result notice has been obtained can the bank go through the unfreezing procedures. As for the specific time limit, it depends on the actual situation, and the notice document finally issued by the tax authorities shall prevail.