Decree No. 69 stipulates land tax rates applicable to the entire Northern region, classifying farmland and land into categories for specific tax calculation. This document also adjusts taxes on plantations according to Decree No. 5565-F.
Đối tượng áp dụng
Vietnamese citizens and foreigners owning or using farmland in the entire Northern region
Các điểm cốt lõi
- Owners of first-class fields must pay a tax of 12 dong per mu (3,600 square feet) annually.
- For plantation land, users classified as sixth category must pay a tax of 1 dong per mu (10,000 square feet) annually.
- If the area is measured in mu, the tax rate will be increased by two-sevenths compared to the prescribed tax schedule.
- Owners or users of farmland within plantations must pay taxes according to a separate schedule adjusted in Article 2 of this Decree.
- Specific tax rates for each category of land are clearly defined in the Decree, ranging from a minimum of 0.1 dong to a maximum of 20 dong annually.
🌐 Tác động xã hội từ văn bản này
- Citizens and businesses with real estate assets must bear additional tax burdens.
- State management agencies can easily monitor and collect taxes from farmland users.
- Owners or users of plantation land will be more affected than other entities.
❓ Câu hỏi thường gặp
What is the tax rate for first-class fields?
First-class fields must pay a tax of 12 dong per mu annually.
How will the tax rate change if the area is measured in mu?
The tax rate will be increased by two-sevenths compared to the prescribed tax schedule.
Who must pay taxes according to the plantation land tax schedule?
Users of farmland under the plantation system (according to Decree No. 5565-F).
Toàn văn
DECREE-LAW
No. 69 dated May 16, 1946
CHAIRMAN OF THE VIETNAMESE DEMOCRATIC REPUBLIC GOVERNMENT
In accordance with the current regulations on land tax in North Vietnam;
At the request of the Minister of Finance;
After the Government Council and the Standing Committee of the National Assembly have reached an agreement;
ISSUES THE DECREE-LAW:
Article 1: The land tax rates are established as follows for the entire North Vietnam region, applying to both Vietnamese nationals and foreigners:
First-grade fields: 1 mu (3600 square meters) per year 12 dong
Second-grade fields: 10 dong per year
Third-grade fields: 8 dong per year
First-grade land: -- 12 dong
- second grade -- 8 dong
- third grade -- 3 dong
- fourth grade -- 1 dong
- fifth grade -- 0.10 dong
If the land area is measured in mu tay (10,000 square meters), the tax rates listed above will be multiplied by two and seven tenths (2.7).
Article 2: For land subject to taxation under the plantation system (Decree No. 5565-F dated February 1, 1940), the tax rates are established as follows:
First grade: 1 mu tay (10,000 square meters) per year 20 dong
- second grade -- 12 dong
- third grade -- 8 dong
- fourth grade -- 5 dong
- fifth grade -- 2.50 dong
- sixth grade -- 1 dong
- seventh grade -- 0.20 dong
Article 3: The Minister of Finance is hereby authorized to implement this Decree-Law./.
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Ho Chi Minh (Signed)
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