1. Issuance of Explanatory Decree No. 10100657490 by the MOF on September 13, 2012.

2. Article 4 of the Charges and Fees Act stipulates that “The executive authorities in charge of the concerned matters referred to in this Act shall mean the Agency/School which is in charge of the matters set forth in each sub-paragraph of Article 7 and 8 and sets the standards of charges and fees under applicable laws; where no specific standards are provided for in the applicable laws, the agencies collecting the charges and fees shall be the executive authorities in charge of the concerned matters. The collecting agency referred to in this Act shall mean government agencies and schools which deal with collection of charges and fees.”

3. The agencies that set the standard of fees and charges in accordance with applicable laws are the "executive authorities”; where the law does not stipulate the agencies that set the standards of fees and charges, the collection agencies are the "executive authorities".