Usually not. The tax department of individual account has no right to audit the accounts, unless there are special instructions from the State Administration of Taxation and inspection documents with specific document numbers in a unified format in State Taxation Administration of The People's Republic of China. If an enterprise as a legal person engages in illegal business beyond the business scope approved and registered by the registration authority, the legal representative may be given administrative sanctions and fines, and if the case constitutes a crime, criminal responsibility shall be investigated according to law. Article 62 of the Civil Code: If the legal representative causes damage to others in performing his duties, the legal person shall bear civil liability. After a legal person bears civil liability, it may claim compensation from the legal representative at fault in accordance with the provisions of the law or the articles of association of the legal person.