Legal basis: Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Rules for Exercising the Discretion of Administrative Punishment in Publishing Affairs Article 12 If the tax authorities should order the parties to correct their illegal acts or make corrections within a time limit, the time limit for ordering them to make corrections within a time limit shall generally not exceed 30 days, except as otherwise provided by laws, regulations and rules.
Article 23 of the Administrative Punishment Law of the People's Republic of China When implementing administrative punishment, the administrative organ shall order the party concerned to correct the illegal act or make corrections within a time limit.