Such cancellation right is extinguished if not exercised within five years, commencing on the date of occurrence of the obligor's act.
自债务人的行为发生之日起五年内没有行使撤销权的,该撤销权消灭。
3
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.