Decree No. 79 Regarding the Reduction of 15 Percent in the Land Tax Rate for People in Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen Provinces for the Fiscal Year 1946

This Decree stipulates a reduction of 15% in the land tax rate for people in Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces for the fiscal year 1946. This is a policy aimed at supporting local residents affected by war.

文号79
文件类型Decree
发布机关Central Account
签署人Hồ Chí Minh — Chủ tịch Chính phủ
更新18/06/2026
领域Uncategorized
发布29/05/1946
生效13/06/1946
自此生效
状态Expired
✦ 智能摘要

This Decree stipulates a reduction of 15% in the land tax rate for people in Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces for the fiscal year 1946. This is a policy aimed at supporting local residents affected by war.

适用范围

People in Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces

要点

  • People in Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces → are entitled to a 15% reduction in the land tax rate for the fiscal year 1946 → Article 1
  • The Minister of Finance → is responsible for implementing the delegation to enforce this Decree → Article 2
  • Decree No. 78 dated May 29, 1946 on land tax rates in Central Vietnam → shall be applied with a 15% reduction for the aforementioned provinces for the fiscal year 1946 → Article 1
  • This Decree does not specify the exact implementation period for the tax reduction but requires the Minister of Finance to delegate enforcement immediately after issuance → Article 2
  • The land tax reduction shall only apply in the fiscal year 1946 to the aforementioned provinces → Article 1

🌐 本文件的社会影响

  • A 15% reduction in the land tax rate helps people in Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces alleviate their financial burden during wartime.
  • The tax reduction may boost local economic activity but also places pressure on state revenue.

❓ 常见问题

When was this Decree issued?

Decree No. 79 was issued after Decree No. 78 dated May 29, 1946.

Which provinces benefit from the land tax reduction?

Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces benefit from this tax reduction.

What is the percentage of the tax reduction?

The tax reduction rate is 15%.

Who is responsible for implementing Decree No. 79?

The Minister of Finance is responsible for delegating enforcement of this Decree.

For how long does this Decree have effect?

This Decree applies only to the fiscal year 1946.

全文

DECREE

Regarding a 15% reduction in the land tax schedule for residents of Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces during the fiscal year 1946

CHAIRMAN OF THE VIETNAMESE DEMOCRATIC REPUBLIC GOVERNMENT

Pursuant to Decree No. 78 dated May 29, 1946 establishing the land tax schedule in Central Vietnam,

In response to a proposal by the Minister of Finance,

After consultation between the Standing Committee of the National Assembly and the Council of Ministers,

ISSUES THE FOLLOWING DECREE:

Article 1

During the fiscal year 1946, reduce fifteen percent (15%) of the land tax schedule established by Decree No. 78 dated May 29, 1946 for residents of Quang Nam, Quang Ngai, Binh Dinh, and Phu Yen provinces.

Article 2

The Minister of Finance is authorized to implement this decree.

 

Ho Chi Minh

(Signed)

 

 

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