1. Promulgated by the Ministry of Finance on November 5, 1946.
2. Amended and promulgated by Decree No. 03365 issued by the Ministry of Finance on June 11, 1956.
3. Amended and promulgated by Decree No. 01851 issued by the Ministry of Finance on February 9, 1968.
4. Amendment to Article 3 promulgated by Decree No. 37719 issued by the Ministry of Finance on October 21, 1974.
5. Amendment to Article 3 promulgated by Decree No. 33455 issued by the Ministry of Finance on May 28, 1977.
6. Amendments to Article 3 and 11 promulgated by Decree No. 36982 issued by the Ministry of Finance on August 20, 1980.
7. Amendment to Article 8 promulgated by Decree No. 10270 issued by the Ministry of Finance on January 8, 1985.
8. Amendments to Article 6 and 7 promulgated by Decree No. 801242367 issued by the Ministry of Finance on April 11, 1991.
9. Amendment to Article 7 promulgated by Decree No. 881923475 issued by the Ministry of Finance on June 29, 1999.
10. Amendment to Article 10 promulgated by Decree No. 0890453051 issued by the Ministry of Finance on May 16, 2000.
11. Amendments to Article 3, 4, 7, 8, and 9 promulgated by Decree No. 10100166620 issued by the Ministry of Finance on August 22, 2012.
12. Amendment to Article 3 promulgated by Decree No. 10400053720 issued by the Ministry of Finance on April 15, 2015.
13. Amendments to Article 6 and 7, and deletion of Article 10 promulgated by Decree No. 10604607110 issued by the Ministry of Finance on July 3, 2017.
14. Full-text amendments (10 articles) promulgated by Decree No. 11104594890 issued by the Ministry of Finance on June 13, 2022.