Decree No. 146/SL on the Determination of Land Tax for the Year 1950

DECREE-LAW

NO.: 146/SL DATE: DECEMBER 24, 1949

OF THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

CHAIRMAN

THE DEMOCRATIC REPUBLIC OF VIETNAM

Pursuant to the Direct Tax Law promulgated by Decree-Law No. 49-SL dated June 18, 1949;

At the proposal of the Finance and Agriculture Ministries;

In accordance with the resolution of the Council of Ministers after consultation with the Standing Committee of the National Assembly;

ISSUES THE FOLLOWING DECREE-LAW

Article 1

For the year 1950, land tax shall be collected in rice.

Article 2

The tax rate is set as follows:

a/ Rice fields must pay annually one mu of rice equivalent to six percent (6%) of the yield based on the productivity specified in Article 6 of the Direct Tax Law;

b/ For lands planted with crops other than rice, a decree by the Finance and Agriculture Ministries will determine the amount of rice to be paid for each category according to the aforementioned rate.

Article 3

In cases where there is absolutely no rice available for payment, landowners may pay in cash under the conditions and procedures stipulated in the above-mentioned decree by the Finance and Agriculture Ministries.

Article 4

A decree by the Ministries of Interior, Defense, Economy, and Finance will specify the methods of collecting, storing, using, and accounting for the rice collected.

Article 5

The Ministers of Interior, Defense, Agriculture, Economy, and Finance shall enforce this Decree-Law in accordance with its provisions.

Ho Chi Minh

(Signed)