| Legislative： |
1. Promulgated on June 30, 1993
2. Amended on December 6, 1994
3. Amended on May 23, 1997
4. Amended on May 15, 2001
5. Promulgated by the Ministry of Finance ("MOF")As last amended on October 7, 2003
6. Amended on February 2, 2010
7. Article 2 and 26 amended and issued on January 7, 2014
8. Article 44 amended and issued on July 23, 2014
9. Article 22, 29,42, and 52 amended and issued on February 9, 2015
10. Article 26 amended and issued on June 29, 2015 |