Decree No. 160/SL permits the issuance of war resistance bonds

Decree No. 160/SL of 1948 permits the issuance of war resistance bonds (WRB) nationwide with a total value of five million dong to meet financial needs. WRBs earn interest and are tax-exempt, and may circulate as banknotes according to the regulations of the Ministry of Finance.

Số hiệu160/SL
Loại văn bảnDecree
Cơ quan ban hànhCentral Account
Người kýHồ Chí Minh — Chủ tịch Chính phủ
Cập nhật20/06/2026
Lĩnh vựcUncategorized
Ngày ban hành14/04/1948
Ngày áp dụng29/04/1948
Ngày hết hiệu lực30/04/1975
Tình trạngExpired
✦ Tóm lược thông minh

Decree No. 160/SL of 1948 permits the issuance of war resistance bonds (WRB) nationwide with a total value of five million dong to meet financial needs. WRBs earn interest and are tax-exempt, and may circulate as banknotes according to the regulations of the Ministry of Finance.

Đối tượng áp dụng

Citizens, businesses, and organizations throughout the country

Các điểm cốt lõi

  • The Minister of Finance is authorized to issue WRBs with a total value of five million dong (Article 2).
  • Those purchasing WRBs worth ten thousand dong or more will be awarded honorary prizes (Article 4).
  • WRBs earn interest and circulate as banknotes according to the regulations of the Ministry of Finance (Article 5).
  • WRBs are exempt from all current or future taxes, including stamp duty on transfer (Article 7).
  • Persons who forge or intentionally damage the value of WRBs shall be prosecuted as if they were forging banknotes (Article 8).

🌐 Tác động xã hội từ văn bản này

  • Increase financial capital for the Government during the war resistance period.
  • Encourage citizens to purchase WRBs to benefit from interest rates and honorary awards.
  • Reduce the tax burden on WRB holders.
  • The risk of forgery of WRBs may affect the financial market.

❓ Câu hỏi thường gặp

What is the total value of WRBs issued?

The total amount of WRBs issued is Five million dong (5,000,000 đ 00) according to Article 2.

What rewards do those who buy WRBs worth ten thousand dong or more receive?

Those who purchase WRBs worth ten thousand dong or more at once will receive honorary awards according to Article 4.

Can WRBs circulate as banknotes?

According to Article 5, WRBs will circulate and have the value of banknotes according to the format prescribed by the Ministry of Finance.

Are WRBs subject to stamp duty when transferred?

WRBs are exempt from all current or future taxes, including stamp duty on transfer according to Article 7.

How are those who forge WRBs treated?

Persons who forge or intentionally damage the value of WRBs shall be prosecuted as if they were forging banknotes according to Article 8.

Toàn văn

DECREE

NUMBER: 160/SL DATE: APRIL 14, 1948

ISSUED BY THE PRESIDENT OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

 

PRESIDENT OF THE VIETNAM DEMOCRATIC REPUBLICIC GOVERNMENT

CONSIDERING THE FINANCIAL NEEDS

AT THE PROPOSAL OF THE MINISTER OF FINANCE,

AFTER CONSULTATION BETWEEN THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY AND THE COUNCIL OF MINISTERS,

 

ISSUES THE DECREE:

Article 1

NOW PERMITS THE ISSUE THROUGHOUT THE COUNTRY OF A BOND CALLED "RESISTANCE BOND" (ABBREVIATED: RB).

Article 2

THE TOTAL AMOUNT OF RB TO BE ISSUED IS FIVE MILLION DONG (5,000,000 Đ 00).

Article 3

RB SHALL BE INTEREST-BEARING.

Article 4

PERSONS WHO PURCHASE RB IN ONE TRANSACTION OF 10,000 Đ OR MORE SHALL BE AWARDED WITH HONOR.

Article 5

IN CASES AND ACCORDING TO THE FORMS AS DETERMINED BY THE MINISTRY OF FINANCE, RB SHALL CIRCULATE AND HAVE THE VALUE OF BANKNOTE, ACCORDING TO THE RECORD ON THE BOND.

Article 6

THE MINISTRY OF FINANCE OR ITS REPRESENTATIVE SHALL MANAGE THE ISSUE.

A DECREE OF THE MINISTER OF FINANCE SHALL REGULATE THE ISSUE PROCEDURE (NUMBER OF BONDS ISSUED, INTEREST RATE, ISSUE PRICE, REPAYMENT PERIOD, ETC...).

, Clause 1, Clause 2 Article 7a of this Regulation.

RB SHALL BE EXEMPT FROM ALL CURRENT OR FUTURE TAXES INCLUDING THE STAMP DUTY, EXCEPT WHEN TRANSFERRED.

Article 8

ANYONE WHO FORGES OR INTENTIONALLY ACTS TO UNDERMINE THE VALUE OF RB SHALL BE PROSECUTED AS IF THEY WERE FORGING BANKNOTES.

Article 9

THE MINISTER OF FINANCE SHALL SUPERVISE THE IMPLEMENTATION OF THIS ORDER.

Ho Chi Minh City

(Signed)

 

 

 

 

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Tải văn bản

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Bản đồ quan hệ

Chưa có lược đồ liên kết cho văn bản này.