Decree No. 734-TC of the Ministry of Finance stipulates the examination and approval of special tax rates for imported paper, the establishment of a new Examination Council, and changes to the procedures for submitting examination requests.
Key points
- The local Paper Councils previously located in Hanoi and Saigon now consist of only one council in Hanoi to examine applications from across the country.
- The new Council includes the General Director of Customs and Indirect Taxes, representatives from press and publishing unions, paper manufacturing associations, the Information Propaganda Office, the National Education Department, and a secretary.
- Examination request forms are now sent directly to the General Directorate of Customs and Indirect Taxes instead of being submitted through Resident Commissioners, Governors, or Provincial Commanders.
- The General Director of Customs and Indirect Taxes is authorized to implement this decree.
🌐 Social impact of this document
- Positive impact: Simplifying procedures, increasing examination efficiency.
- Negative impact: Time required for press and publishing unions, and paper manufacturers to adjust their operations.
❓ Frequently asked questions
Who comprises the new Council?
The new Council includes the General Director of Customs and Indirect Taxes, representatives from press and publishing unions, paper manufacturing associations, the Information Propaganda Office, the National Education Department, and a secretary.
Where are examination request forms now sent directly?
Examination request forms are now sent directly to the General Directorate of Customs and Indirect Taxes instead of being submitted through Resident Commissioners, Governors, or Provincial Commanders.
Where does the new Council meet?
The new Council meets in Hanoi.
Who is authorized to implement this decree?
The General Director of Customs and Indirect Taxes is authorized to implement this decree.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 734-TC |
Hanoi, September 3, 1946 |
THE MINISTER OF FINANCE
Pursuant to the Decree of June 26, 1940, issued by the former Governor-General, establishing special tax rates for the purchase of foreign paper;
At the request of the Director General of Customs and Indirect Taxes;
After consultation between the Ministry of Interior and the Ministry of National Education.
DECREE:
Article 1: The importation of types of paper subject to special tax rates shall continue to be governed by the Decree of June 26, 1940, with the following modifications:
The local Paper Council, previously consisting of two councils in Hanoi and Saigon to examine applications from the five regions of Indochina, will now consist of only one council meeting in Hanoi to examine applications from the entire nation of Vietnam. This council will include:
The Director General of Customs and Indirect Taxes or his representative;
A representative of the press owners...
A representative of the publishers...
A representative of the paper manufacturers... member;
A representative of the Propaganda Department...
A representative of the Ministry of National Education...
The head of the Tax Office of the Director General of Customs and Indirect Taxes as secretary;
Representatives of press owners, publishers, and paper manufacturers will be appointed by their respective associations, or if there are no associations, by the Ministry of Finance.
Applications, which were previously submitted to the Resident Superiors, Governors, or Commissioners and then forwarded to the General Directorate of Customs and Indirect Taxes, will now be sent directly to this office.
Article 2: The Director General of Customs and Indirect Taxes is hereby authorized to implement this Decree.
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THE MINISTER OF FINANCE
Lê Văn Hiến |
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