Circular No. 18/2005/TT-BTC of March 8, 2005 amending and supplementing a number of points of the Ministry Finance’s circular No. 119/2003/TT-BTC of December 12, 2003 which guides the implementation of the Government’s decree No. 149/2003/ND-CP of December 4, 2003 detailing the implementation of the special consumption tax law and The law amending and supplementing a number of articles of the special consumption tax law