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Legislative History

1.Promulgated by the Ministry of Finance on 30 August 1999 under Decree No. 881938405.
2.A total of four articles was amended and promulgated on 19 May 2023, and shall take force on the day of promulgation, by the Decree No. 11200561170 of the Ministry of Finance, effective from 19 May 2023, except that Item 2, Subparagraph 4 and Item 2, Subparagraph 5 of Paragraph 1, and paragraph 2 of Article 3 shall take force on 1 May 2023.