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Decree-Law No. 143 revokes the Ordinance of the High Commissioner of Indochina dated January 5, 1940, exempting war-time stamp tax and deed tax for auction contracts to be paid by a public fund.

Decree-Law No. 143/SL-CP revokes the Ordinance of the High Commissioner of Indochina in 1940 regarding exemption from stamp tax and deed tax for auction contracts to be paid by a public fund during wartime.

Document No.143
Document typeDecree
Issuing authorityCentral Account
Signed byHuỳnh Thúc Kháng — Bộ trưởng
Updated18/06/2026
FieldUncategorized
Issued02/08/1946
Effective17/08/1946
In force from—
StatusExpired
✦ Smart summary

Decree-Law No. 143/SL-CP revokes the Ordinance of the High Commissioner of Indochina in 1940 regarding exemption from stamp tax and deed tax for auction contracts to be paid by a public fund during wartime.

Key points

  • The Chairman of the Government of the Democratic Republic of Vietnam revokes the Ordinance of the High Commissioner of Indochina in 1940 regarding exemption from stamp tax and deed tax for auction contracts to be paid by a public fund during wartime (Article 1).
  • The Minister of Finance is responsible for implementing this Decree-Law (Article 2).

🌐 Social impact of this document

  • This Decree-Law revokes the provision exempting stamp tax and deed tax for auction contracts to be paid by a public fund, thereby requiring organizations and individuals concerned to fully comply with current tax obligations.

❓ Frequently asked questions

Which Ordinance does Decree-Law No. 143/SL-CP revoke?

The Ordinance of the High Commissioner of Indochina dated January 5, 1940 regarding exemption from stamp tax and deed tax for auction contracts to be paid by a public fund during wartime.

Who is responsible for implementing this Decree-Law?

The Minister of Finance is responsible for delegating the implementation of Decree-Law No. 143/SL-CP.

Full text

DECREE-LAW

No. 143 dated August 2, 1946

CHAIRMAN OF THE VIETNAMESE DEMOCRATIC REPUBLIC GOVERNMENT

Pursuant to the Decree of January 5, 1940 by the former Governor-General of Indochina, exempting during wartime from stamp tax and registration fee for tender contracts that a public fund must pay;

At the request of the Minister of Finance;

After consultation between the Standing Committee of the National Assembly and the Council of Ministers,

ISSUES THE DECREE-LAW:

Article 1

Repeals the Decree of January 5, 1940 by the former Governor-General of Indochina, exempting during wartime from stamp tax and registration fee for tender contracts that a public fund must pay.

Article 2

The Minister of Finance is hereby authorized to implement this Decree-Law.

 

Huynh Thuc Khang

(Signed)

 

 

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