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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.

Document No.101
Document typeDecree
Issuing authorityCentral Account
Signed byHuỳnh Thúc Kháng — Chủ tịch
Updated18/06/2026
FieldUncategorized
Issued08/06/1946
Effective01/01/1946
In force from—
StatusExpired
✦ Smart summary

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.

Key points

  • 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business license fees below 50 piastres and exempting additional taxes for categories above 50 piastres is hereby repealed starting from the fiscal year 1946.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.

🌐 Social impact of this document

  • 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.

❓ Frequently asked questions

When was Decree No. 38 dated September 27, 1945 repealed?

Decree No. 38 has been repealed starting from the fiscal year 1946.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

Full text

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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