1. Full text of 4 articles are promulgated by the Ministry of Finance Decree No. 09725006280 on December 2, 2008; and are effective on January 1, 2009.
2. Full text of 4 articles are amended and promulgated by the Ministry of Finance Decree No. 09825030670 on January 5, 2010; expect that Article 2 is effective on October 31, 2009, the rest are effective from the date of promulgation.
3. Full text of 4 articles are amended and promulgated by the Ministry of Finance Decree No. 1020002151 on June 6, 2013.
4. Article 3 is amended and promulgated by the Ministry of Finance Decree No. 1050000255A on March 8, 2016.
5.Article 2 is amended and promulgated by the Ministry of Finance Decree No. 1090000433A on February 26, 2020.