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Decree No. 182/SL establishes the tax on tobacco, cigarettes, and cigars.

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.

文号182/SL
文件类型Decree
发布机关Ministry of Justice
签署人Hồ Chí Minh — Chủ tịch nước
更新18/06/2026
领域Uncategorized
发布日期20/12/1950
生效日期05/01/1951
失效日期30/04/1975
状态Expired
✦ 智能摘要

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.

适用范围

Manufacturers and traders of tobacco, cigarettes, and cigars

要点

  • 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

🌐 本文件的社会影响

  • High tax rates may increase retail prices, affecting consumers
  • Increase government revenue from the production and trade of tobacco, cigarettes, and cigars

❓ 常见问题

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.

全文

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)

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关系图

↑ 依据及影响本文件的文件
依据 2
27/SL Sắc lệnh số 27/SL Về việc ấn định thể thức về chế độ thuế trực thu trong thời kỳ kháng chiến 生效中 132/SL Sắc lệnh số 132/SL cử các ông làm uỷ viên trong uỷ ban kháng chiến kiêm hành chính Nam bộ 已失效
182/SL
Decree No. 182/SL establishes the tax on tobacco, cigarettes, and cigars.
Expired

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