Decree-Law No. 71/SL of 1949 abolishes the Production Internal Revenue Tax due to its unsuitability for current economic and social conditions.
要点
- 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.
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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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