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.
要点
- 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).
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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.
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Huynh Thuc Khang (Signed)
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