第十三条 仲裁机构可以在直辖市和省、自治区人民政府所在地的市设立，也可以根据需要在其他设区的市设立，不按行政区划层层设立。
第五条 纳税人开具增值税专用发票，应当分别列明销售额和增值税税额。
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It meant not all councils needed to make changes to meet the new rules, but the BBC approached each local authority responsible for waste collection to find out what was happening in their area. Further councils have provided responses since this article was first published.
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