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.
适用范围
Ministry of Finance, local People's Committees
要点
- 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.
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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.
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Ho Chi Minh (Signed)
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关系图
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