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Decree No. 101 Regarding the Repeal of Decree No. 38 dated September 27, 1945 Abolishing Business License Fees Below 50 Piastres and Exempting Additional Taxes for Categories Above 50 Piastres

This document repeals Decree No. 38 of 1945 concerning business license fees below 50 piastres and the exemption of additional taxes for categories above 50 piastres, effective from the fiscal year 1946.

Số hiệu101
Loại văn bảnDecree
Cơ quan ban hànhCentral Account
Người kýHuỳnh Thúc Kháng — Chủ tịch
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ban hành08/06/1946
Áp dụng01/01/1946
Hiệu lực—
Tình trạngExpired
✦ Tóm lược thông minh

This document repeals Decree No. 38 of 1945 concerning business license fees below 50 piastres and the exemption of additional taxes for categories above 50 piastres, effective from the fiscal year 1946.

Các điểm cốt lõi

  • Decree No. 38 dated September 27, 1945 abolishing business license fees below 50 piastres and exempting additional taxes for categories above 50 piastres is hereby repealed starting from the fiscal year 1946.
  • The Minister of Finance shall be responsible for implementing this Decree.

🌐 Tác động xã hội từ văn bản này

  • Citizens and businesses are no longer required to comply with Decree No. 38, thereby reducing their burden regarding business license fees below 50 piastres.
  • Relevant state management agencies will need to adjust current regulations to align with the repeal of this decree.

❓ Câu hỏi thường gặp

When was Decree No. 38 dated September 27, 1945 repealed?

Decree No. 38 has been repealed starting from the fiscal year 1946.

Who is responsible for implementing this Decree?

The Minister of Finance shall be responsible for implementing this Decree.

Toàn văn

DECREE

Regarding the abolition of business license fees below 50 đồng and exemption from additional taxes for categories above 50 đồng to abolish Decree No. 38 dated September 27, 1945

CHAIRMAN OF THE VIETNAMESE DEMOCRATIC REPUBLIC GOVERNMENT

Pursuant to Decree No. 38 dated September 27, 1945 abolishing business license fees below 50 đồng and exempting additional taxes for categories above 50 đồng;

At the proposal of the Minister of Finance;

After consultation with the Standing Committee of the National Assembly and the Council of Ministers, and after soliciting opinions from the Northern Chamber of Commerce,

I ISSUE THE FOLLOWING DECREE:

Article 1

The aforementioned Decree No. 38 dated September 27, 1945 is hereby abolished starting from the fiscal year 1946.

Article 2

The Minister of Finance shall implement this Decree accordingly.

 

Huỳnh Thúc Kháng

(Signed)

 

 

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