Decree No. 11 abolishes personal tax and stipulates changes to the current tax system to alleviate the burden on citizens, in line with a democratic republican regime. The decree takes effect from the date of issuance.
适用范围
Citizens and state agencies
要点
- Abolish personal tax from the date of issuance (Clause II)
- The current tax system will gradually change; whenever an old tax is abolished or a new one established, a decree must be issued to determine this (Clause I)
- Ministers of Interior, Finance, and Economy are responsible for implementing this decree
- Decree No. 11 does not specify the rates or other conditions related to changes in the tax system.
- There is no specific provision regarding the timeframe or method for transitioning from personal tax to a new form of taxation.
🌐 本文件的社会影响
- Reduce financial burden on citizens due to the abolition of personal tax
- Promote tax system reform to align with a democratic republican regime
- Create challenges in adjusting and implementing new regulations concerning the tax system.
- State management agencies must develop specific plans for transitioning the tax system.
❓ 常见问题
What type of tax does Decree No. 11 abolish?
Personal tax is abolished from the date of issuance (Clause II)
Which ministers are responsible for implementing this decree?
Ministers of Interior, Finance, and Economy are entrusted with implementing this decree
How does Decree No. 11 regulate changes to the tax system?
When an old tax is abolished or a new one established, a decree must be issued to determine this (Clause I)
From what date does Decree No. 11 take effect?
Effective from the date of issuance
全文
DECREE-LAW
No. 11 dated September 7, 1945
THE CHAIRMAN OF THE PROVISIONAL GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
WHEREAS, according to the principles of a democratic republican system, it is necessary to reform the tax system to alleviate the burden on the people and conform with justice;
WHEREAS, it is necessary to unify the tax system in the three regions of Vietnam;
WHEREAS, personal tax is an unreasonable tax that contradicts the spirit of a democratic republican system;
NOW, after deliberation by the Council of Ministers;
DECREE-LAW:
Clause I: The current tax regime will be gradually reformed; however, each time an old tax is abolished or a new tax is introduced, a decree-law must be issued to establish it.
Clause II: Abolish personal tax from the date this decree-law is signed.
Clause III: The Ministers of Interior Affairs, Finance, and Economy are hereby entrusted with implementing this decree-law./.
|
|
Vo Nguyen Giap (Signed)
|
关系图
点击文件即可打开。红色边框＝改变效力的关系。