After the tax digital account is not online, the previous account will be checked. According to relevant information, tax audit has a time limit, and the retrospective period is generally three years. Under special circumstances, it can be extended to five years. According to the law, if a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities can recover the tax and overdue fine within three years, and the recovery period can be extended to five years under special circumstances.