Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 51 Law: Enforcement Rules of Value-added and Non-value-added Business Tax Act Chinese: 加值型及非加值型營業稅法施行細則第51條 The time limit prescribed in Articles 45 to 48-2 of the Act for matters requiring corrections, completion, or compliance shall not exceed 15 days, from the day after the notice is served. 中文原文 加值型及非加值型營業稅法施行細則第51條 本法第四十五條至第四十八條之二規定限期改正、補辦或補正事項，其期限不得超過通知送達之次日起算十五日。
