This Decree amends the land tax schedule and business license tax for the fiscal year 1948, specifying the tax rates for various types of farmland in the Northern and Central regions. Additionally, it stipulates the collection of additional surcharges on land taxes and an increase of 100% on the business license tax.
Scope of application
Citizens and businesses with farmland assets in the Northern and Central regions; direct tax collection management agencies.
Key points
- Citizens and businesses in the Northern region must pay land tax for various types of farmland at specific rates ranging from 1.50đ to 30đ depending on the category (Article 1).
- Citizens and businesses in the Central region must also pay land tax at specific rates ranging from 0.30đ to 30đ depending on the category of farmland (Article 1).
- The Anti-French Resistance Administrative Committees of the Combined Regions are authorized to collect additional surcharges up to a maximum of 20% for inter-village funds and 5% for land taxes (Article 3).
- The business license tax will be increased by 100% of the original business license tax (Article 2).
- The Minister of Finance is responsible for implementing this Decree (Article 6).
🌐 Social impact of this document
- Citizens and businesses with farmland assets will have to pay taxes according to the new rates, increasing their financial burden.
- Direct tax collection management agencies have the authority to control and approve direct tax amounts.
- The abolition of Article 13 of Decree No. 27-SL dated February 28, 1947 may result in changes in tax management methods.
❓ Frequently asked questions
How much land tax must citizens in the Northern region pay for first-class farmland?
Citizens in the Northern region must pay 18đ00 per mu (3,600 square feet) for first-class farmland.
What percentage can the Anti-French Resistance Administrative Committees of the Combined Regions collect as additional surcharges on land taxes?
The Anti-French Resistance Administrative Committees of the Combined Regions are authorized to collect additional surcharges up to a maximum of 5% on land taxes.
How much land tax must citizens in the Central region pay for first-class farmland?
Citizens in the Central region must pay 30đ00 per mu (4,970 square feet) for first-class farmland.
By what percentage has the business license tax been increased?
The business license tax has been increased by 100% of the original business license tax.
Who is responsible for implementing this Decree?
The Minister of Finance is responsible for implementing this Decree (Article 6).
Full text
DECREE
NUMBER 212/SL ON NOVEMBER 20, 1948
CHAIRMAN OF THE VIETNAM DEMOCRATIC REPUBLICIC GOVERNMENT
CONSIDERING THE CURRENT LAWS AND REGULATIONS ON DIRECT TAXES, ESPECIALLY DECREE NO. 26-SL AND DECREE NO. 27-SL OF FEBRUARY 28, 1947, DECREE NO. 69-SL OF MAY 16, 1946, AND DECREE NO. 78-SL OF MAY 29, 1946;
At the proposal of the Minister of Finance;
PURSUANT TO THE RESOLUTION OF THE COUNCIL OF MINISTERS, AFTER CONSULTATION WITH THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY;
ISSUES THE DECREE:
Article 1
FOR THE 1948 BUDGET YEAR, THE LAND TAX SCALE ESTABLISHED IN DECREE NO. 69-SL OF MAY 16, 1946 AND DECREE NO. 78-SL OF MAY 29, 1946 IS AMENDED AS FOLLOWS:
NORTH BOUNDARY
FIRST GRADE LAND: 1 MUI TA (3,600 SQUARE FEET): 18D00
SECOND GRADE LAND: - : 15,00
THIRD GRADE LAND: - : 12,00
FIRST GRADE LAND: - : 18,00
SECOND GRADE LAND: - : 12,00
THIRD GRADE LAND: - : 4,00
FOURTH GRADE LAND: - : 1,50
FIFTH GRADE LAND: - : 0,15
PLANTATIONS:
FIRST GRADE LAND: 1 MUI WEST (10,000 SQUARE FEET): 30D00
SECOND GRADE LAND: - : 18,00
THIRD GRADE LAND: - : 12,00
FOURTH GRADE LAND: - : 7,50
FIFTH GRADE LAND: - : 3,50
SIXTH GRADE LAND: - : 1,50
SEVENTH GRADE LAND: - : 0,30
CENTRAL BOUNDARY
LAND WITH IRRIGATION FACILITIES:
FIRST GRADE: 1 MUI TA (4,970 SQUARE FEET): 30D00
SECOND GRADE: - : 27,00
THIRD GRADE: - : 24,00
ORDINARY LAND:
FIRST GRADE: - : 19D00
SECOND GRADE: - : 15,00
THIRD GRADE: - : 10,00
FOURTH GRADE: - : 6,00
ORDINARY LAND:
FIRST GRADE: - : 19D00
SECOND GRADE: - : 15,00
THIRD GRADE: - : 9,00
FOURTH GRADE: - : 6,00
FIFTH GRADE: - : 3,00
SIXTH GRADE: 1 MUI TA (4,970 SQUARE FEET): 1D50
SEVENTH GRADE: - : 0,30
ADDITIONALLY, THE 100% SUPPLEMENTARY TAX ON LAND TAX REMAINS UNCHANGED.
Article 2
NOW, AN ADDITIONAL 100% IS ADDED TO THE BUSINESS LICENSE TAX.
Article 3
THE RESISTANCE ADMINISTRATIVE COMMISSIONS OF THE REGION ARE AUTHORIZED TO DETERMINE:
A) A PERCENTAGE UP TO 20% TO BE ADDED TO THE INTER-VILLAGE FUND.
B) A PERCENTAGE UP TO 5% TO BE ADDED TO THE LAND TAX FOR THE COMMISSIONS RESPONSIBLE FOR TAX COLLECTION TO REISSUE MONEY.
Article 4
DIRECT TAXES ARE TO BE:
- PREPARED AND SETTLED BY THE DIRECT TAX DEPARTMENT HEADS,
- SUPERVISED AND APPROVED BY THE DIRECT TAX BRANCH DIRECTORS.
- ISSUED AND IMPLEMENTED BY THE RESISTANCE ADMINISTRATIVE COMMISSIONS OF THE REGION.
Article 5
DECREE NO. 27-SL OF FEBRUARY 28, 1947, ARTICLE 13 IS NOW ABROGATED.
Article 6
THE MINISTER OF FINANCE SHALL BE RESPONSIBLE FOR ENFORCEMENT.
Ho Chi Minh City
(Signed)
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