第四十七条 纳税人出口货物或者跨境销售服务、无形资产（以下统称出口业务），依照增值税法第三十三条的规定申报办理退（免）税的，按照国务院规定的出口退税率，通过免抵退税办法或者免退税办法计算退（免）税额，经税务机关审核通过后，办理退（免）税。
（十三）剪接、删改、损毁、丢失办理治安案件的同步录音录像资料的；
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Representatives of the civilian police, army, armed police and intelligence officials are present. The security committee is chaired by the capital's chief district officer, senior civil servant Chhabi Lal Rijal.