Decree No. 182/SL stipulates the collection of taxes for tobacco, cigarettes, and cigars at a rate of 15% of the wholesale price. This document abolishes regulations inconsistent with the decree.
Scope of application
Manufacturers and traders of tobacco, cigarettes, and cigars
Key points
- Manufacturers and traders of tobacco, cigarettes, and cigars → shall pay a tax rate of 15% of the wholesale price → Article 1
- Regulations inconsistent with this decree are abolished → Article 3
- The Minister of Finance is responsible for issuing detailed decrees to implement this decree → Article 2
- The President of the Democratic Republic of Vietnam issues the decree and instructs the Minister of Finance to carry it out → Article 4
🌐 Social impact of this document
- High tax rates may increase retail prices, affecting consumers
- Increase government revenue from the production and trade of tobacco, cigarettes, and cigars
❓ Frequently asked questions
What is the tax rate for tobacco, cigarettes, and cigars?
The tax rate is fifteen percent (15%) of the wholesale price.
Who is responsible for issuing detailed decrees to implement this decree?
The Minister of Finance is responsible for issuing detailed decrees.
Full text
DECREE-LAW
OF THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
NO. 182/SL DATED DECEMBER 20, 1950
THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
Pursuant to Decree-Law No. 27 dated September 10, 1945, the old laws regarding Customs Duties and Indirect Taxes are maintained.
At the proposal of the Minister of Finance;
In accordance with a resolution of the Council of Ministers after consultation with the Standing Committee of the National Assembly;
ISSUES THE FOLLOWING DECREE-LAW:
Article 1 : The tax on tobacco, cigarettes, and cigars is hereby set at fifteen percent (15%) of the wholesale price.
Article 2 : A decree by the Ministry of Finance will specify the detailed implementation of this Decree-Law.
Article 3 : All regulations inconsistent with this Decree-Law are abolished.
Article 4 : The Minister of Finance shall enforce this Decree-Law accordingly.
Ho Chi Minh
(Signed)
Download
The original file of this document is being updated. Please read the full text and check back later.
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: