Directive No. 14-TTg stipulates the implementation of the resolution amending Article 4 of the Slaughter Tax Ordinance, adjusting the tax calculation price and reducing taxes for livestock raisers. This document applies from January 25, 1981.
Scope of application
Producers, consumers, state trade
Key points
- Producers and consumers must pay slaughter tax at a rate of 10% of the value of slaughtered animals based on current market prices (Article 1).
- The tax calculation price is determined by the People's Committee of provinces or cities based on the average free-market price over specific periods (three months or six months) (Article 1).
- State trade entities are exempt from paying slaughter tax (Article 1).
- Livestock raisers receive a 25% reduction in slaughter tax on the total tax of all slaughtered animals (Article 2).
- Local budgets benefit from revenue generated by encouraging the submission of products to central authorities at 10%, calculated based on state procurement prices.
🌐 Social impact of this document
- Encourage people to raise livestock and sell pork to the State.
- Increase local budget revenues from slaughter taxes.
- Reduce financial burdens for state trade entities.
❓ Frequently asked questions
What is the rate of slaughter tax that producers and consumers must pay?
10% of the value of slaughtered animals based on current market prices (Article 1).
Are state trade entities required to pay slaughter tax?
No, state trade entities are exempt from paying slaughter tax (Article 1).
What percentage reduction in slaughter tax do livestock raisers receive?
A 25% reduction on the total tax of all slaughtered animals (Article 2).
Full text
DIRECTIVE
OF THE PRIME MINISTER GOVERNMENT DECISION NO. 14/TTG DATED JANUARY 16, 1981 ON
IMPLEMENTING THE RESOLUTION OF DECEMBER 1, 1980 AMENDING ARTICLE 4 OF THE ORDINANCE ISSUED ON JUNE 23, 1980 ON SLAUGHTER TAX
To implement the resolution of December 1, 1980 amending Article 4 of the Ordinance issued on June 23, 1980 regarding slaughter tax, the Prime Minister supplements and amends certain points in Directive No. 202-TTg dated June 25, 1980 as follows:
1. Regarding the taxable value:
Currently, the state-directed purchase price for pork and the free market trading price are excessively disparate. To enhance the effectiveness of slaughter tax, redistribute income, and support procurement efforts while strengthening market management, the Ordinance issued on December 1, 1980 stipulates that slaughter tax shall be levied at a rate of 10% of the value of slaughtered animals based on current prices. Therefore, from now on, for livestock raised by producers or consumers who slaughter them, the taxable value will be determined by provincial and municipal People's Committees based on average free market prices during specific periods (three months or six months).
State-owned commerce is exempt from slaughter tax.
To encourage localities to actively procure and deliver pork, beef, and mutton to central authorities, local budgets shall receive an incentive payment of 10% calculated according to the state-directed procurement price for these products.
2. Regarding reduction in slaughter tax for livestock farmers:
From now on, a 25% reduction in slaughter tax will be applied to the total tax amount of all slaughtered animals raised by farmers, not just the portion retained for personal use as previously stipulated in Directive No. 202-TTg dated June 25, 1980.
This directive shall be uniformly implemented nationwide from January 25, 1981.
The Minister of Finance is responsible for providing detailed guidance on the implementation of this directive.
In organizing its implementation, it is particularly important to emphasize propaganda and explanation of policies so that all levels and sectors fully understand the significance of the amendments in the Ordinance issued on December 1, 1980 and in this directive. Strengthened coordination and cooperation are necessary to link tax collection with livestock development and increased procurement efforts; ensuring farmers clearly see these changes as reasonable and beneficial, thereby encouraging them to actively develop livestock farming and voluntarily fulfill their obligations of selling pork and paying slaughter tax to the state.
Do Muoi
(Signed)
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