Negotiable Instruments Act Article 88
A protest for non-payment shall be made on the day payment is refused or within 5 days after the refusal of payment. However, if the holder assents to a request for deferment of payment, the protest shall be made on the last day of the deferment or within 5 days thereafter.After a protest for non-acceptance is made, neither presentment for payment nor protest for non-payment is necessary.
中文原文 票據法第88條
拒絕承兌證書作成後，無須再為付款提示，亦無須再請求作成付款拒絕證書。