When the tax bureau checks the accounts, it will not find out, and generally it will not check the bank cash books. However, the tax is printed in the bank. According to the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, the retrospective period of tax inspection is generally three years, which can be extended to five years under special circumstances. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.