Decree No. 81 on Revenue and Expenditure of Budgets in 1946

Decree No. 81 of 1945 stipulates the temporary use of the budget and tax system of 1945 until a new decision is made for 1946. This document aims to ensure continuous financial operations during the transitional period.

Số hiệu81
Loại văn bảnDecree
Cơ quan ban hànhCentral Account
Người kýHồ Chí Minh — Chủ tịch Chính phủ liên hiệp
Cập nhật18/06/2026
Lĩnh vựcUncategorized
Ban hành31/12/1945
Áp dụng15/01/1946
Hiệu lực
Tình trạngExpired
✦ Tóm lược thông minh

Decree No. 81 of 1945 stipulates the temporary use of the budget and tax system of 1945 until a new decision is made for 1946. This document aims to ensure continuous financial operations during the transitional period.

Đối tượng áp dụng

Ministry of Finance, local People's Committees

Các điểm cốt lõi

  • Pending approval of the 1946 budget, expenditures shall be temporarily based on the estimated expenditure of the 1945 budget (Article 1).
  • Taxes shall continue to be collected according to the current system until new regulations are issued (Article 2).
  • Expenditures not listed in the 1945 budget may only be carried out after approval (Article 2).
  • To maintain continuous financial operations until a new decision is made.
  • To prevent unauthorized expenditures before approval.
  • To ensure stability in the temporary collection of taxes.

🌐 Tác động xã hội từ văn bản này

  • To maintain continuous financial operations until a new decision is made.
  • To prevent unauthorized expenditures before approval.
  • To ensure stability in the temporary collection of taxes.

❓ Câu hỏi thường gặp

What basis was the 1946 budget based on?

The 1946 budget temporarily relied on the estimated expenditure of the 1945 budget.

Which regulations will govern tax collection in 1946?

Taxes in 1946 shall be collected according to the current system until new regulations are issued.

Toàn văn

DECREE-LAW

No. 81 dated December 31, 1945

CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM

WHEREAS the date for convening the National Assembly has been postponed, and therefore the draft budgets for the entire territory of Vietnam cannot be submitted for approval before December 31, 1945, and a new tax system has not yet been established;

IN ACCORDANCE WITH THE PROPOSAL OF THE MINISTER OF FINANCE,

DECREE-LAW:

Article 1: Pending the approval of the budgets for the year 1946 throughout Vietnam, expenditures in 1946 shall temporarily follow the estimated figures set forth in the budgets for 1945.

Article 2: Taxes shall also be collected according to the current system pending the establishment of a new system.

Expenditures not listed in the budgets for 1945 and any projects may only be implemented after approval.

Article 3: The Minister of Finance and the Chairmen of local People's Committees shall implement this Decree-Law accordingly.

 

Ho Chi Minh

(Signed)

 

 

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Tải văn bản

Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.

Bản đồ quan hệ

Chưa có lược đồ liên kết cho văn bản này.