Decree No. 139-BTC Regarding the Imposition of a Special Tax on Public Entertainment Activities

DECREE OF THE MINISTER OF FINANCE

NUMBER 139-TC DATE January 7, 1946

THE MINISTER OF FINANCE

In accordance with current regulations on the 10% hardship tax and the 50% special tax,

It is necessary to amend the special tax imposed on public entertainment events,

DECREE:

Article 1. The 10% hardship tax and the 50% special tax are hereby abolished.

Article 2. As of January 1, 1946, throughout Vietnam, a separate tax will be levied on individuals attending public entertainment events such as movie theaters, circus shows, cinemas, dance halls, brothels, horse races...

This tax shall be collected and remitted to the state by those responsible for organizing these events.

Article 3. Exempt from this tax are:

- Entertainment events organized to raise funds for public institutions, charitable works, or recognized public welfare activities;

- Entertainment events held in rural areas not incorporated into any city or provincial capital.

Article 4. For movie theaters, the tax is set at 15% of the ticket price sold to the public.

If the theater provides clear records of monthly revenue and retains stubs of sold tickets as evidence, the monthly tax will be calculated at 15% of the previous month's revenue. If there are no reliable records, the tax will be calculated based on an estimate: the theater must provide a map and list of all types of sold-out tickets, calculate 15% of that amount and multiply it by 20 days.

Article 5. Traveling theatrical or circus performances lasting a short time in various provinces and irregular performances organized by a group of artists or an organization must also pay the tax before performing. The 15% tax will be calculated based on the number and price of seats reserved for the public multiplied by the number of performances.

Article 6. For cinemas, the tax will be calculated according to the method described in Article 4 and Article 5 above, but the tax rate is set at 25% of the ticket price sold to the public.

Article 7. For dance halls, the tax is set at 35% of the total income (excluding tax). Monthly tax is based on the previous month's income recorded in the accounting books and supported by a copy of the receipt. If there are no clear or reliable records, the tax will be estimated based on the average daily income multiplied by 30 days.

Article 8. Restaurants, coffee shops, bars, pastry shops, refreshment stores, or tea rooms with dance floors must also pay this tax at 35% of the total income of the store, regardless of whether customers only come to eat or drink, or to dance.

Article 9. Public singing and dancing events or irregular dancing events organized during market fairs or festivals without charitable or public interest purposes must follow the procedures outlined in Article 7 and Article 8 above.

Article 10. The tax for brothels is based on the number of courtesans and female singers in the establishment.

In Hanoi and Haiphong cities (including suburbs), the monthly tax is set at 20D per courtesan or female singer. In Nam Dinh and Vinh cities, the monthly tax is set at 15D per courtesan or female singer. In other provinces, the monthly tax is set at 10D per courtesan or female singer.

Article 11. Regarding horse racing, the tax is set at 100% added to the entrance ticket price, and at least 1D (even if the ticket price is less than 1D).

Article 12. In each city or province, the direct tax inspector will oversee this tax. At any time, these inspectors may request the organizers of entertainment events to present accounting books, ticket sales records, or receipt lists, and demand any necessary information for calculating the tax.

Article 13. Each month, the inspector will calculate the tax and send a "tax payment notice" to the owner of the establishment or the event organizer, and simultaneously send a "tax collection order" to the treasury office.

Article 14. Any violation of the provisions mentioned above or any action aimed at concealing or misreporting this tax will result in a fine ten times the amount of concealed or misreported tax.

Article 15. Those who are required to keep accounting books but refuse to do so or fail to produce them will be taxed based on the highest income of a similar establishment and will be subject to an additional fine of 25% of the tax owed.

Article 16. Complaints regarding the implementation of this Decree will be adjudicated according to the principles of direct taxation.

Article 17. The Chairmen of the Administrative Committees of the Northern, Central, and Southern Regions and the Director of the Direct Tax Department are instructed to implement this Decree accordingly./.