Decree No. 27 in 1945 established the Customs and Indirect Tax Department to replace existing tax authorities, assuming responsibility for managing import and export taxes as well as indirect taxes.
핵심 사항
- The Customs and Indirect Tax Department was established to take over the duties of the Salt Monopoly Inspection Departments and Opium Monopoly Inspection Departments, as well as the Northern, Central, and Southern Trade Departments.
- The Customs and Indirect Tax Department is responsible for collecting import and export customs duties, indirect taxes, and petty taxes for local funds.
- The General Director of the Customs and Indirect Tax Department shall be appointed by the Chairman of the Provisional Government upon recommendation by the Minister of Finance.
- The Minister of Finance has the authority to provide detailed regulations regarding the organization within the Customs and Indirect Tax Department.
🌐 이 문서의 사회적 영향
- The establishment of the Customs and Indirect Tax Department helps to concentrate tax management, enhancing the efficiency of state budget revenue collection.
- Businesses may encounter difficulties in adapting to new regulations on tax payment.
❓ 자주 묻는 질문
Which agencies does the Customs and Indirect Tax Department replace?
The Customs and Indirect Tax Department replaces the Salt Monopoly Inspection Departments and Opium Monopoly Inspection Departments, as well as the Northern, Central, and Southern Trade Departments.
Who heads the Customs and Indirect Tax Department?
The General Director of the Customs and Indirect Tax Department is appointed by the Chairman of the Provisional Government upon recommendation by the Minister of Finance.
What authority does the Minister of Finance have regarding the organization within the Customs and Indirect Tax Department?
The Minister of Finance has the authority to provide detailed regulations regarding the organization within the Customs and Indirect Tax Department.
What are the responsibilities of the Customs and Indirect Tax Department?
The Customs and Indirect Tax Department is responsible for collecting import and export customs duties, indirect taxes, and petty taxes for local funds.
Who promulgated this decree?
Decree No. 27 in 1945 was issued by Chairman of the Provisional Government of Democratic Republic of Vietnam Vo Nguyen Giap.
전문
DECREE-LAW
No. 27 dated September 10, 1945
CHAIRMAN OF THE PROVISIONAL GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
At the request of the Minister of Finance,
ISSUES THE FOLLOWING DECREE-LAW:
Article 1: A "Customs and Indirect Tax" Office is hereby established to take over the duties of the Salt and Opium Monopoly General Inspection Bureau and the North, Central, and South Trade Departments.
Article 2: The Customs and Indirect Tax Office shall undertake the following tasks:
- Collecting import and export duties,
- Collecting indirect taxes to be recorded in the general budget ledger,
- Finally, the Customs and Indirect Tax Office may also collect minor taxes on behalf of local funds, city funds, or commercial chamber funds.
Article 3: The head of the Customs and Indirect Tax Office shall be a Director General, appointed by decree upon the recommendation of the Minister of Finance.
Article 4: Details regarding the organization within the Customs and Indirect Tax Office shall be determined by the Minister of Finance upon the recommendation of the Director General.
Article 5: The Minister of Finance is authorized to implement this decree-law./.
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Vo Nguyen Giap (Signed)
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