Decree-Law No. 71/SL On the Abolition of the Production Internal Revenue Tax

Decree-Law No. 71/SL of 1949 abolishes the Production Internal Revenue Tax due to its unsuitability for current economic and social conditions.

Số hiệu71/SL
Loại văn bảnDecree
Cơ quan ban hànhMinistry of Finance
Người kýHồ Chí Minh — Chủ tịch nước
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ban hành18/06/1949
Áp dụng18/06/1949
Hiệu lực01/01/1960
Tình trạngExpired
✦ Tóm lược thông minh

Decree-Law No. 71/SL of 1949 abolishes the Production Internal Revenue Tax due to its unsuitability for current economic and social conditions.

Các điểm cốt lõi

  • The President of the Democratic Republic of Vietnam issues this Decree-Law to abolish the Production Internal Revenue Tax - Article 1
  • The Minister of Finance is responsible for implementing this Decree-Law - Article 2
  • The Production Internal Revenue Tax shall be completely abolished from the date this decree takes effect.

🌐 Tác động xã hội từ văn bản này

  • Businesses and citizens are no longer required to pay the Production Internal Revenue Tax, reducing their financial burden.
  • State management agencies in charge of taxation need to adjust the tax collection system to fit new circumstances.

❓ Câu hỏi thường gặp

When was the Production Internal Revenue Tax abolished?

From the date Decree-Law No. 71/SL of 1949 takes effect.

Who is responsible for implementing this decree?

The Minister of Finance.

Toàn văn

DECREE-LAW

NO. 71/SL OF JUNE 18, 1949

ISSUED BY THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

THE PRESIDENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

In accordance with the current regulations on production income tax;

Considering that the production income tax is not suitable for the present situation;

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;

ENACTS THE FOLLOWING DECREE-LAW:

Article 1

The production income tax is hereby abolished.

Article 2

The Minister of Finance shall implement this decree-law.

 

 

 

 

 

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