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.

문서 번호71/SL
문서 유형Decree
발행 기관Ministry of Finance
서명자Hồ Chí Minh — Chủ tịch nước
업데이트18. 06. 2026
분야Uncategorized
발행18. 06. 1949
발효18. 06. 1949
발효일01. 01. 1960
상태Expired
✦ 스마트 요약

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

핵심 사항

  • 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.

🌐 이 문서의 사회적 영향

  • 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.

❓ 자주 묻는 질문

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.

전문

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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