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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