Decree No. 27/SL of 1947 stipulates the direct tax system during the resistance war, including types of taxes such as salary, business, comprehensive income, land, license fee, agricultural land, and some special taxes. This document applies nationwide and remains effective until a new order is issued.
Scope of application
All individuals, organizations, and agencies within the territory of Vietnam
Key points
- Types of salary, business, and comprehensive income taxes only begin to apply after the end of the war (Article 2).
- Land tax is temporarily suspended nationwide (Article 3).
- License fee tax continues to be applied according to current regulations (Article 4).
- In Northern and Central regions, agricultural land tax retains the 1946 tax rate; exemption from tax for areas within the combat zone where the population has evacuated (Articles 5, 7).
- Special taxes on transport vehicles and entertainment are temporarily suspended (Article 9).
🌐 Social impact of this document
- Reduce the financial burden on citizens and businesses during wartime.
- Facilitate tax management and collection under difficult conditions.
- Some taxpayers are exempted or granted tax reductions, creating better economic conditions.
- Local administrative organizations have the authority to independently decide on certain types of taxes.
❓ Frequently asked questions
When does the salary tax start to apply?
Salary tax only begins to apply after the end of the war (Article 2).
Are areas within the combat zone exempt from agricultural land tax?
Areas within the combat zone where the population has evacuated and farmland must be abandoned without any income will be exempt from agricultural land tax (Article 7).
How is the current license fee tax applied?
The license fee tax continues to be applied according to current regulations (Article 4).
Full text
DECREE
OF THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
NUMBER 27 DATE February 28, 1947
CHAIRMAN OF THE GOVERNMENT
In accordance with current laws on direct taxes,
In view of the special situation caused by the war,
At the proposal of the Minister of Finance,
ISSUES THE DECREE:
Article 1
During the period of resistance and until new orders are issued, the system of direct taxes to be applied throughout the country shall follow the provisions set forth in the following articles:
PART 1
INCOME TAX (ITS)
BUSINESS TAX (BIC)
COMBINED INCOME TAX (IGR)
Article 2
The three aforementioned taxes and all deadlines related to them for the fiscal year 1947 will only begin when the war officially ends.
PART 2
LAND TAX
Article 3
The collection of land tax throughout the country is temporarily suspended.
PART 3
LICENSE TAX
Article 4
The license tax continues to be applied according to the current regulations.
PART 4
AGRICULTURAL TAX
Article 5
In the North and Central regions, the agricultural tax rate applied in 1946 remains unchanged.
Article 6
The agricultural tax ledger for the fiscal year 1947 will temporarily be established based on the figures recorded in the ledger of the year 1946. A subsequent decree will determine the method for refunding to the people the amount of tax paid if it is later found that the area recorded in the tax ledger does not match the actual area.
ARTICLE 7
Areas within the combat zone where the population has evacuated and the farmland has been left fallow without any income shall be exempt from agricultural tax.
Before the tax assessment, the provincial administrative committee shall examine and propose to the Anti-Japanese Struggle Zone Committee to decide on a clear list of areas meeting the above conditions to be exempt from agricultural tax.
Article 8
If the landowner has evacuated, lost contact, or their address is unknown, but the farmland is still managed or cultivated by tenant farmers, the managers and tenant farmers are required to pay the agricultural tax on behalf of the landowner. The amount paid will be deducted from the rent when settled.
PART 5
SPECIAL TAX ON INCIDENTAL INCOME, SPECIAL TAX ON MOTOR VEHICLES FOR TRANSPORTATION
SPECIAL TAX ON ENTERTAINMENT
Article 9
The collection of the special tax on motor vehicles for transportation and the special tax on entertainment is temporarily suspended.
The special tax rate on slaughter remains the same as in the fiscal year 1946.
Section 6
OTHER INCIDENTAL TAXES BELONGING TO THE CITY, PROVINCIAL OR MUNICIPAL BUDGETS.
Article 10
Provincial Administrative Committees have full authority to decide on these incidental taxes.
Section 7
ADDITIONAL FEES FOR TAX COLLECTION
Article 11
Committees responsible for collecting taxes to deposit into the treasury are permitted to collect an additional three percent (3%) of the main tax amount as remuneration and stationery fees, but they must provide their own necessary receipt forms.
This additional fee, except for the special tax on slaughter, shall be recorded in the tax ledger and collected together with the tax.
As soon as the tax is received, the Treasury will issue treasury bills corresponding to the tax amount to the provincial administrative committees to distribute the aforementioned three percent amount within their jurisdiction.
SECTION 8
APPROVAL OF TAX AMOUNTS
Article 12
Now, the provincial administrative committees are authorized to approve tax amounts.
A statistical report of approved tax amounts, clearly indicating the tax amount entered in the ledger, will be sent to the Ministry of Finance for consolidation.
SECTION 9
LOCAL DIRECT TAX AUTHORITIES
Article 13
To facilitate rapid and easy implementation, local direct tax authorities at the provincial level are temporarily placed under the direct control of the provincial administrative committees.
Article 14
Decree No. 9-BTC dated January 7, 1947 is hereby repealed.
Article 15
The Minister of Finance is entrusted with the execution of this decree.
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Ho Chi Minh City (Signed)
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