Decree No. 78 on the determination of a 25% reduction in land tax from the level before August 19, 1945.

Decree No. 78/SL dated 1949 stipulates that land tax shall be reduced to 75% of the pre-August 19, 1945 level to support people during this period. This document also establishes a Land Tax Reduction Council in each province to handle complaints and allows for adjustments to the reduction rate in special cases.

Đối tượng áp dụng

Landowners

Các điểm cốt lõi

• Landowners → shall reduce land tax to 75% of the pre-August 19, 1945 level → Article 1
• The Land Tax Reduction Council in each province → is established to handle complaints regarding the reduction of land tax → Article 2
• In special cases, the Land Tax Reduction Council → has the authority to adjust the reduction rate appropriately → Article 3
• "What should a landowner do if they wish to appeal against the reduction in land tax?" → Submit an application to the Land Tax Reduction Council of their province for resolution → Article 2
• What is the authority of the Land Tax Reduction Council regarding adjustments to the reduction rate? → Can adjust the reduction rate in special cases → Article 3
• "Does this decree specify how it will be implemented?" → The Ministry of Interior, Justice, and Agriculture shall issue detailed regulations for implementation of the decree → Article 4
• Who is responsible for implementing this decree?