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Decree No. 129 Regarding the amendment of Articles 1 and 2 of Decree No. 48 dated April 10, 1946 on National Defense Levy.

Decree No. 129 amends Article 1 and Article 2 of Decree No. 48 of 1946 on National Defense Levy. The main content is to establish a special National Defense Levy collected only during the fiscal year 1946, including the principal levy and rate.

Số hiệu129
Loại văn bảnDecree
Cơ quan ban hànhCentral Account
Người kýHuỳnh Thúc Kháng — Bộ trưởng
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ngày ban hành19/07/1946
Ngày áp dụng03/08/1946
Ngày hết hiệu lực—
Tình trạngExpired
✦ Tóm lược thông minh

Decree No. 129 amends Article 1 and Article 2 of Decree No. 48 of 1946 on National Defense Levy. The main content is to establish a special National Defense Levy collected only during the fiscal year 1946, including the principal levy and rate.

Đối tượng áp dụng

Vietnamese citizens aged from 18 to 65 years old, legal entities

Các điểm cốt lõi

  • Vietnamese citizens aged from 18 to 65 years old → must pay the principal levy at their place of residence (Article 2)
  • Legal entities → must pay the proportional levy (Article 2)
  • The National Defense Levy is collected only during the fiscal year 1946 (Article 1)
  • Citizens aged from 18 to 65 years old are exempted from paying the principal levy according to Article 4 (specific exemption conditions not specified)
  • Legal entities pay the proportional levy based on various types of taxes (Article 2)

🌐 Tác động xã hội từ văn bản này

  • Increased revenue for the state budget during the fiscal year 1946
  • Financial burden on citizens and legal entities

❓ Câu hỏi thường gặp

Who must pay the National Defense Levy?

Vietnamese citizens aged from 18 to 65 years old and legal entities.

When is the National Defense Levy collected?

Only during the fiscal year 1946.

Toàn văn

DECREE

AMENDING ARTICLES 1 AND 2 OF THE DECREES ISSUED ON APRIL 10, 1946 REGARDING NATIONAL DEFENSE DUTY

CHAIRMAN OF THE VIETNAMESE DEMOCRATIC REPUBLIC GOVERNMENT

PURSUANT TO DECREE NUMBER 48 DATED APRIL 10, 1946 ON NATIONAL DEFENSE DUTY;

AT THE REQUEST OF THE MINISTER OF FINANCE;

AFTER CONSULTATION WITH THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY AND THE COUNCIL OF MINISTERS,

I ISSUE THIS DECREE:

ARTICLE 1

Article 1 of Decree No. 48 dated April 10, 1946 is hereby amended as follows:

"A special national defense duty called 'National Defense Duty' shall be established throughout the territory of Vietnam for the fiscal year 1946."

ARTICLE 2

Article 2 of Decree No. 48 dated April 10, 1946 is hereby amended as follows:

"National Defense Duty shall consist of two parts:

1\. Principal duty

2\. Proportional duty

The principal duty shall be levied on Vietnamese citizens aged between 18 and 65 years, regardless of gender, except for cases exempted as provided in Article 4 below.

The proportional duty shall be levied on Vietnamese citizens without regard to age categories and legal entities listed in Article 5 below.

The principal duty shall be paid at the local administrative unit where the taxpayer resides. The proportional duty shall be paid at the place where the main taxes serving as a basis for the proportional duty are paid."

ARTICLE 3

The Minister of Finance and the Chairmen of the Administrative Committees of North, Central, and South Vietnam shall enforce this Decree.

 

Huynh Thuc Khang

(Signed)

 

 

 

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