This Circular stipulates tax exemptions and reductions for slaughter tax in cases of slaughtering animals for funerals, weddings, and the Lunar New Year in mountainous regions. The level of exemption and reduction varies depending on whether the region is high or low altitude, and it applies to ethnic minorities when moving between regions.
适用范围
Livestock breeders, funeral hosts and relatives at funerals, families at weddings, and individuals slaughtering animals during the Lunar New Year in mountainous regions.
要点
- In high-altitude areas: Exemption and reduction of slaughter tax for slaughtering animals for funerals, weddings, ancestral worship, and the Lunar New Year (lunar calendar) if permitted by the Autonomous Region Administrative Committee or provincial/municipal authorities.
- In lowland areas: Funeral hosts are exempt from slaughter tax for one pig or have half the slaughter tax reduced for one buffalo/cow at funerals; each side at weddings has half the slaughter tax reduced for one pig or one-third the slaughter tax reduced for one buffalo/cow; during the Lunar New Year, there is a reduction of half the slaughter tax for one pig or one-third the slaughter tax for one buffalo/cow.
- In towns, market towns, communes inhabited by the Kinh people, agencies, enterprises, agricultural, forestry farms, and military units: Slaughtering animals for funerals, weddings, and the Lunar New Year must pay the slaughter tax but enjoy a 15% reduction compared to regular days.
- The condition for tax exemption and reduction is that livestock breeding must be carried out for more than four months.
- Ethnic minorities in high-altitude areas who move to lowland areas continue to enjoy the previous levels of tax exemption and reduction, and those clearing land in any area enjoy the tax exemption and reduction provisions applicable in that area.
🌐 本文件的社会影响
- Positive impact: Reducing economic burden on residents during festivals and funerals while respecting the customs and traditions of mountainous ethnic groups.
- Negative impact: It may cause difficulties in managing the slaughter tax if regulations are not strictly followed.
❓ 常见问题
For which cases does the tax exemption and reduction apply?
Tax exemption and reduction apply to slaughtering animals for funerals, weddings, and the Lunar New Year in mountainous regions.
What is the level of tax exemption and reduction for slaughter tax?
In high-altitude areas: Exemption and reduction of slaughter tax. In lowland areas: Funeral hosts are exempt from slaughter tax for one pig or have half the slaughter tax reduced for one buffalo/cow at funerals; each side at weddings has half the slaughter tax reduced for one pig or one-third the slaughter tax reduced for one buffalo/cow; during the Lunar New Year, there is a reduction of half the slaughter tax for one pig or one-third the slaughter tax for one buffalo/cow.
What are the conditions for tax exemption and reduction for slaughter tax?
The condition for tax exemption and reduction for slaughter tax is that livestock breeding must be carried out for more than four months.
For which regions do ethnic minorities qualify for tax exemption and reduction?
Ethnic minorities in high-altitude areas who move to lowland areas continue to enjoy the previous levels of tax exemption and reduction, and those clearing land in any area enjoy the tax exemption and reduction provisions applicable in that area.
全文
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MINISTRY OF FINANCE NATIONAL COMMITTEE FOR ETHNIC MINORITY AFFAIRS |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 03-TT-LB |
Hanoi, January 21, 1965 |
JOINT CIRCULAR
Regarding the Implementation of Tax Exemptions and Reductions for Slaughtered Animals in Mountainous Areas
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Pursuant to the proposal of the Council of Ministers, the Standing Committee of the National Assembly issued Resolution No. 37-NQ-TVQH on November 20, 1964, amending the policy on slaughter taxes, and the Prime Minister issued Circular No. 125-TTg-TN on December 31, 1964, guiding its implementation.
The Prime Minister's Circular stipulates tax exemptions and reductions differentiated between mountainous and lowland areas. To accommodate local customs and traditions, the Prime Minister has specified that in cases of slaughtering animals for funerals, weddings, etc., livestock owners shall be granted tax reductions of 30% or more up to full exemption. The Prime Minister has tasked the Ministry of Finance and the National Committee for Ethnic Minority Affairs with establishing appropriate tax exemption and reduction levels consistent with the customs and traditions of each region in mountainous areas.
Implementing the Standing Committee of the National Assembly's resolution and the Prime Minister's Circular, the Joint Ministry of Finance and National Committee for Ethnic Minority Affairs have detailed the implementation of tax exemptions and reductions for slaughtered animals in mountainous areas as follows:
1. In highland regions:
Tax exemptions and reductions for slaughtering animals for weddings, funerals, ancestral worship ceremonies, and during the Lunar New Year (Tet) holiday within the limits permitted by the autonomous region's administrative committee or provincial/municipal authorities. For other cases, slaughter taxes must be paid according to regulations.
2. In lowland regions:
a) In the case of slaughtering animals for funerals: The bereaved family (household where the deceased lived) is exempt from slaughter tax for one pig (6đ), or receives a 50% reduction in slaughter tax for one buffalo or cow (9đ) if permitted to slaughter buffaloes or cows.
For animals slaughtered beyond this limit, slaughter tax must be paid but a 15% reduction applies compared to regular slaughter days. If other relatives besides the bereaved family slaughter animals during this period for additional offerings, they must pay slaughter tax but receive a 15% reduction compared to regular slaughter days.
b) In the case of slaughtering animals for weddings: At both the groom's and bride's houses, a 50% reduction in slaughter tax applies for one pig (3đ), or a 33.3% reduction for one buffalo or cow (6đ) if permitted to slaughter buffaloes or cows.
For animals slaughtered beyond this limit, slaughter tax must be paid but a 15% reduction applies compared to regular slaughter days.
c) In the case of slaughtering animals during the Lunar New Year (Tet) holiday: A 50% reduction in slaughter tax applies for one pig (3đ), or a 33.3% reduction for one buffalo or cow (6đ) if permitted to slaughter buffaloes or cows.
d) Specifically in cities, towns, ethnic Han villages, state agencies, enterprises, cooperatives, forestry farms, military units, etc.: Slaughtering animals for funerals, weddings, and during the Lunar New Year holiday must be subject to slaughter tax but a 15% reduction applies compared to regular slaughter days.
The condition for enjoying the aforementioned tax exemption and reduction clauses is that the livestock must have been raised for more than four months.
Ethnic minorities residing in midland or lowland areas who previously lived in highland regions continue to enjoy tax exemptions and reductions at the same level as when they were in highland regions for a period determined by the autonomous region's administrative committee or provincial authorities.
Ethnic minorities moving from lowland areas to open new land in any region will enjoy the tax exemption and reduction clauses applicable in that region.
In implementing this circular, it is recommended that the administrative committees of autonomous regions and provinces study and define the regions eligible for tax exemptions and reductions at the specified levels appropriately. Any difficulties encountered during implementation should be reported to the Ministry and the National Committee for Ethnic Minority Affairs for supplementary guidance.
It is particularly important to effectively promote and explain the slaughter tax policy and related policies such as livestock breeding and purchasing policies so that mountainous ethnic groups fully understand and actively comply with the policies of the Party and Government.
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KT. CHỦ NHIỆM |
DEPUTY MINISTER |
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