Decree No. 36/SL of 1949 stipulates the establishment of the "Participate in Resistance War" Fund for Vietnamese citizens aged from 18 to 35 years old to contribute money to the resistance war, with specific contribution levels and exemption cases. The fund is under the management of the Government and the Ministry of Finance.
适用范围
Vietnamese citizens aged from 18 to 35 years old
要点
- Citizens aged from 18 to 35 years old must contribute money to the "Participate in Resistance War" Fund (Article 1)
- The contribution level is ten days' living expenses of a soldier per person (Article 4.1)
- Citizens with income other than labor and subject to direct tax must contribute an additional 10% of the amount of tax paid (Article 4.2.a)
- Those receiving an annual salary over 3600 dong must pay an additional 1.5% on the portion of the salary exceeding this amount (Article 4.2.b)
- Certain groups are exempt from contributing to the fund such as women, soldiers on active duty, former guerrillas who have left to produce offspring... (Article 5)
🌐 本文件的社会影响
- Increase financial resources for the resistance war effort
- Financial burden on citizens aged from 18 to 35 years old
- Exemption from the obligation to contribute to the fund for certain groups such as women, soldiers on active duty...
- Encourage citizens' spirit of participation in the resistance war effort
❓ 常见问题
Which age group must I contribute to the "Participate in Resistance War" Fund?
Citizens aged from 18 to 35 years old.
What is the specific contribution level?
Ten days' living expenses of a soldier per person (Article 4.1).
Who is exempt from contributing to the fund?
Women, soldiers on active duty, former guerrillas who have left to produce offspring... (Article 5)
What penalties will be imposed if the fund is not contributed to?
A fine equal to five times the amount of "Participate in Resistance War" that should have been contributed (Article 6).
Citizens with income other than labor and subject to direct tax must contribute how much more?
10% of the amount of tax paid (Article 4.2.a)
全文
DECREE
NUMBER 36/SL ON MAY 6, 1949
OF THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
IN ACCORDANCE WITH THE CURRENT LAWS ON DIRECT TAXES, ESPECIALLY DECREE NO. 48 DATED APRIL 10, 1946 ESTABLISHING THE NATIONAL DEFENSE CONTRIBUTION;
CONSIDERING THE SPECIAL CIRCUMSTANCES DURING THE RESISTANCE PERIOD;
At the proposal of the Minister of Finance;
In accordance with the resolution of the Government Council after consultation with the Standing Committee of the National Assembly;
ISSUES THE DECREE:
Article 1: TO IMPLEMENT THE PREPARATION FOR GENERAL PARTICIPATION, A FUND "RESISTANCE PARTICIPATION" IS NOW ESTABLISHED FOR ALL VIETNAMESE CITIZENS AGED FROM EIGHTEEN (18) TO THIRTY-FIVE (35) YEARS OLD TO CONTRIBUTE MONEY TO THE RESISTANCE.
Article 2: THE "RESISTANCE PARTICIPATION" FUND SHALL BE UNDER THE CONTROL OF THE GOVERNMENT FOR USE IN THE RESISTANCE EFFORT.
THE FUND SHALL BE ADMINISTERED BY THE MINISTRY OF FINANCE AND SUPERVISED BY THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY.
Article 3: THE "RESISTANCE PARTICIPATION" CONTRIBUTION SHALL BE SUBMITTED AT THE PLACE WHERE THE CITIZEN RESIDES WHEN THE RESISTANCE PARTICIPATION FUND IS ESTABLISHED.
Article 4: THE RESISTANCE PARTICIPATION CONTRIBUTION CONSISTS OF TWO PARTS:
1- A PRIMARY AMOUNT COMMON TO ALL CITIZENS EXCEPT THOSE LISTED IN ARTICLE 1, EACH PERSON CONTRIBUTING AN AMOUNT EQUAL TO TEN (10) DAYS OF LIVING EXPENSES FOR ONE SOLDIER.
2- A SECONDARY AMOUNT DETERMINED AS FOLLOWS:
a) CITIZENS WHO RECEIVE ANY SOURCE OF INCOME OTHER THAN LABOR INCOME AND ARE THEREFORE SUBJECT TO ONE OR MORE DIRECT TAXES: LAND, BUSINESS LICENSE, SHALL ADD TO THEIR DIRECT TAX A SUPPLEMENTARY AMOUNT OF 10% (TEN PERCENT).
b) CITIZENS WORKING IN PUBLIC OR PRIVATE SECTORS WITH AN ANNUAL SALARY OVER THREE THOUSAND SIX HUNDRED DONG (3,600đ00), SHALL ADD AN AMOUNT OF 1.5% (ONE AND A HALF PERCENT) OF THE AMOUNT OF SALARY EXCEEDING THREE THOUSAND SIX HUNDRED DONG (3,600đ00). AMOUNTS LESS THAN TEN DONG (10đ00) SHALL NOT BE COUNTED.
Article 5: NO CONTRIBUTION TO THE "RESISTANCE PARTICIPATION" FUND IS REQUIRED FROM:
a) WOMEN,
b) SOLDIERS SERVING IN THE NATIONAL ARMED FORCES OF VIETNAM AT ANY RANK,
c) GUERRILLAS WHO HAVE RETIRED FOR REPRODUCTION,
d) MILITARY PERSONNEL QUALIFIED FOR "DISABILITY PENSION" AS PROVIDED FOR IN DECREE NO. 20-SL DATED FEBRUARY 16, 1947,
e) DEPENDENTS OF SOLDIERS QUALIFIED FOR "PENSION FOR RELATIVES OF DECEASED SOLDIERS" AS PROVIDED FOR IN DECREE NO. 20-SL DATED FEBRUARY 16, 1947,
f) STUDENTS AND SCHOOLCHILDREN WITHOUT ANY INCOME AND DEPENDING ON OTHERS,
g) DISABLED PERSONS WHO DO NOT HAVE ANY MEANS OF SUPPORT AND DEPENDING ON OTHERS,
Article 6: ANYONE WHO INTENTIONALLY EVADES CONTRIBUTING TO THE "RESISTANCE PARTICIPATION" FUND SHALL BE SUBJECT TO A PENALTY OF FIVE TIMES THE AMOUNT OF THE "RESISTANCE PARTICIPATION" CONTRIBUTION THAT SHOULD HAVE BEEN MADE.
Article 7: THE PROCESS OF ESTABLISHING THE LIST OF CONTRIBUTORS TO THE "RESISTANCE PARTICIPATION" FUND, THE INSPECTION, APPEAL PROCEDURE, AND PROSECUTION SHALL BE IN ACCORDANCE WITH THE CURRENT LAWS ON DIRECT TAXES.
Article 8: The Minister of Finance shall implement this Decree.
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