Legal justification
1.
Decree No. 85/2007/ND-CP of the Government dated May 25, 2007 detailing the implementation of a number of articles of the law on tax administration
Article 14
2.
Circular No. 60/2007/TT-BTC of the Ministry of Finance dated June 14, 2007, guiding the implementation of a number of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/ND-CP of May 25, 2007
Article A.VIII.3.