>> Circular No. 05/2012/TT-BTC dated January 5, 2012 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 26/2009/ND-CP of March 16, 2009, detailing a number of articles of the Law on Excise Tax, and Decree No. 113/2011/ND-CP of December 8, 2011, amending and supplementing a number of articles of Decree No. 26/2009/ND-CP