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.
适用范围
Landowners
要点
- 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?
🌐 本文件的社会影响
- The Ministers of the Ministries of Interior, Justice, and Agriculture → Article 5
- Land tax reduction helps people alleviate financial burdens during difficult times.
- The Land Tax Reduction Council in each province supports prompt and effective resolution of disputes regarding land tax reductions.
❓ 常见问题
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?
The Ministers of the Ministries of Interior, Justice, and Agriculture → Article 5
全文
DECREE-LAW
NO. 78/SL OF JULY 14, 1949
THE PRESIDENT
VIETNAMESE DEMOCRATIC REPUBLIC
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 land tax rate is now set at the land tax rate before August 19, 1945, reduced by twenty-five percent (25%).
Article 2
A Land Tax Reduction Council shall be established in each province to examine complaints regarding the reduction of land taxes.
The resolution of this council shall have the force of a final court judgment.
Article 3
In exceptional cases, if the level of tax reduction set forth in Article 1 is deemed too severe or too lenient, the Land Tax Reduction Council may adjust accordingly.
Article 4
A decree by the Ministry of Interior - Justice - Agriculture shall specify the detailed implementation of this decree-law.
Article 5
The Ministers of the Ministry of Interior, the Ministry of Justice, and the Ministry of Agriculture shall enforce this decree-law.
关系图
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