1. Promulgated by the Ministry of Finance on 14 July 2014 under Decree No. 10300620380 and effective as of 1 July 2014, which shall come into force on 1 July 2014.
2. A total of three articles was amended and promulgated on 6 May 2015, by the Decree No. 10400575830 of the Ministry of Finance and effective from 1 March 2015, which shall come into force on 1 March 2015.
3. A total of three articles was amended and promulgated on 9 February 2022, and shall take force on the day of promulgation, by the Decree No. 11100510190 of the Ministry of Finance, effective from 9 February 2022, except that Subparagraph 7, Paragraphs 1 and 2, and Article 2 shall take force on 1 January 2022.