1. Amendment by the Ministry of Finance on 20 September 1980 under Decree No. 37909.
2. Amendment by the Ministry of Finance on 8 September 1981 under Decree No. 37575.
3. Amendment by the Ministry of Finance on 26 June 1984 under Decree No. 54788.
4. Amendment by the Ministry of Finance on 27 February 1986 under Decree No. 752140.
5. Amendments to Articles 4, 7, 9, 10,11,15,17,18,20,22 and 32 by the Ministry of Finance on 14 June 1998 under Decree No. 770657830.
6. Amendments to Articles 9, 10, 19,26,27,31, and 32 by the Ministry of Finance on 16 March 1993 under Decree No. 821480442.
7. Amendments to Articles 4, 9, 10,15-1,20,21,22,24,26&32 and deletion of Article 10 by the Ministry of Finance on 26 June 1997 under Decree No. 861902617.
8. Amendments to Articles 31 and 32 by the Ministry of Finance on 29 June 1999 under Decree No. 881923165.
9. Amendments to Articles 31 and 32 by the Ministry of Finance on 19 December 2003 under Decree No. 0980454882.
10. Amendments to Articles 4, 9, 15-1and 32 by the Ministry of Finance on 25 October 2005 under Decree No. 09404576720.
11. Amendments to Articles 7, 8and 32 by the Ministry of Finance on 21 April 2010 under Decree No. 09904508510.
12. Amendments to Articles 1,4,5,8,9,15-1,21,25and 32 by the Ministry of Finance on 12 May 2011 under Decree No. 10004509700.
13. Amendments and promulgated on 14 December 2012 shall take force from the day of promulgation(Articles 24-1,24-2,28,29,31and 32), except the effective date of Article 7 shall be prescribed by the Ministry of Finance.
14. Amendments to Articles 1,7,24-2and 32 by the Ministry of Finance on 31 December 2013 under Decree No. 10204706040.
15. Amendments of Articles 4, Article 5-1 and Article 32 were and promulgated by the Ministry of Finance on 9 March 2015 under Decree No. 10404525110, which shall come into force from the day of promulgation, except Article 4 shall become effective from 1 January 2016.
16. Amendments to Articles 15, 25and 32 by the Ministry of Finance on 15 July 2016 under Decree No. 10504604020.
17. Amendments of Articles 1, 7 to 9, 11, 14, 20, 24, 24-1, 31 and 32 were and promulgated by the Ministry of Finance under Decree No. 10704510060 on 19 January 2018, which shall come into force from the day of promulgation, with the exception of paragraph 4 to 6 of Article 7 which shall become effective from 1 March 2018, and, the exception of paragraph 1 and paragraph 2 of Article 7; Article 8; subparagraph 1 of paragraph 1 of Article 9; Article 24-1; Articles 25 to 27; and Article 31, which shall become effective from 1 January 2020.
18. Amendments of Articles 7-1, Article 9, Article 20-1, and Article 32 were promulgated by the Ministry of Finance under Decree No. 10704607090 on 16 July 2018, which shall come into force from the day of promulgation, with the exception of Paragraph 2 of Article 7-1; Subparagraph 5, Paragraph 1, Article 9; and Paragraph 2 of Article 20-1, which will become effective on 1 January 2019.
19. Article 32 was amended and promulgated by the Ministry of Finance under Decree No. 10804570280 on 24 May 2019. Paragraph 1 and Paragraph 2 of Article 7, Article 8, Subparagraph 1 of Paragraph 1 of Article 9, Article 24-1, Articles 25 to 27, and Article 31, as amended on 19 January 2018, and Subparagraph 1 of Paragraph 1 of Article 9, as amended on 16 July , shall become effective from 1 January 2021.
20. Amendments to Articles 15, 18, and 32 were promulgated by the Ministry of Finance on 22 October 2021 under Decree No. 11004647340, which shall come into force on 1 January 2022.