The time limit for ordering corrections is generally not more than 30 days. According to Article 12 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (Announcement No.78 of State Taxation Administration of The People's Republic of China No.2016), if the tax authorities should order the parties to correct their illegal acts or make corrections within a time limit, unless otherwise stipulated by laws, regulations and rules, the time limit for ordering them to make corrections within a time limit shall generally not exceed 30 days.

Legal objectivity:

Article 12 of the Rules for Exercising the Discretion of Tax Administrative Punishment. Where the tax authorities shall order the parties concerned to correct the illegal acts or make corrections within a time limit, the time limit for ordering the parties to make corrections within a time limit shall generally not exceed 30 days, except as otherwise provided by laws, regulations and rules. Article 13 of the Rules for Exercising the Discretion of Tax Administrative Punishment shall not impose administrative penalties of more than two fines on the same illegal tax act of the parties concerned. If the parties make different administrative penalties for the same tax violation and should be fined, they should choose to apply the provisions with heavier penalties.