Circular 116/2008/TT-BTC
https://docs.google.com/leaf?id=0B9xuYEVPGd_4M2MxNWI5NWYtOWQ2OC00OGZkLWFkZmEtYThjOWZkZjE5ZmZi&hl=en
Circular 74/2010/TT-BTC
https://docs.google.com/leaf?id=0B9xuYEVPGd_4N2E4OGVjYjEtM2M4Ny00ZjFkLTg3ZGItZjBjYzlmYjk1Njk0&hl=en
