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Decree No. 15 on Abolishing Land Tax in Rural Areas

Decree No. 15 abolishes land tax in rural areas as of January 1, 1946, and only applies the residence tax to houses and structures outside the city limits and provincial capitals.

Số hiệu15-SL
Loại văn bảnDecree
Cơ quan ban hànhCentral Account
Người kýHồ Chí Minh — Chủ tịch Chính phủ
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ban hành30/01/1946
Áp dụng14/02/1946
Hiệu lực—
Tình trạngExpired
✦ Tóm lược thông minh

Decree No. 15 abolishes land tax in rural areas as of January 1, 1946, and only applies the residence tax to houses and structures outside the city limits and provincial capitals.

Đối tượng áp dụng

Citizens and organizations with assets within rural areas

Các điểm cốt lõi

  • Citizens and organizations shall not be required to pay land tax in rural areas from January 1, 1946 — Article 1.
  • Houses, workshops, warehouses outside the city limits and provincial capitals are only subject to residence tax — Article 1.
  • All regulations contrary to this decree are hereby abolished — Article 2.
  • The Minister of Finance is responsible for implementing this decree — Article 3.
  • Citizens and organizations no longer need to comply with previous land tax regulations — Article 2.

🌐 Tác động xã hội từ văn bản này

  • Reducing the financial burden on citizens and businesses in rural areas
  • Simplification of tax regulations may initially lead to confusion as old rules are no longer applicable

❓ Câu hỏi thường gặp

When was land tax in rural areas abolished?

As of January 1, 1946.

Which structures are no longer subject to land tax?

Houses, workshops, warehouses outside the city limits and provincial capitals are only subject to residence tax.

Toàn văn

DECREE

ABOLISHING LAND TAX IN RURAL VILLAGES

CHAIRMAN OF THE PROVISIONAL GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIET NAM

CONSIDERING the proposal of the Minister of Finance and after consultation with the Council of Ministers,

ENACTS THE FOLLOWING DECREE

Article 1. - As from January 1, 1946, land tax in rural villages is abolished.

Houses, workshops, warehouses made of brick, wood, concrete, metal, roofed with tiles or iron sheets, etc., located outside the limits of cities and provincial capitals shall only be subject to land tax.

Article 2. - All regulations contrary to this Decree are hereby repealed.

Article 3. – The Minister of Finance is responsible for implementing this Decree.

 

CHAIRMAN OF THE GOVERNMENT




Ho Chi Minh

 

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