1. Issuance of Explanatory Decree No. 0920008431 by the MOF on March 11, 2003.
2. Paragraph7, Article 12 of the Charges And Fees Act stipulates that ‘for exemptions, reductions, or suspensions based made under other applicable laws’ refers only to those fees explicitly exempted, reduced, or suspended by laws outside of the Charges And Fees Act.