At  Article 4,  Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe

1. The cases mentioned in Article 11 of the Law on Handling administrative violations

2. The taxpayer has corrected the misstatement and paid tax sufficiently before the tax authority issues a decision on tax inspection at the taxpayer’s premises.