Juche

    The DPRK adopted and enforced the laws and regulations after liberation to enforce unitary popular tax system.

    Later it took not only the legislative measures to improve systematically the tax system in the direction of lowering tax but the historic measure that completely abolished the system of agricultural tax in kind when the socialist construction was being carried out on a full scale.

    The DPRK in which the socialist relations of production were established in an undivided way could possibly provide fund necessary for economic and cultural construction of the country, improvement of the people’s livelihood and administration of the state with the income made by the socialist state enterprises and cooperative ones.

    In such a circumstance, there was no need to continue the tax system, the leftover of old society.

    The DPRK adopted the Law of Complete Abolishment of Tax System on March 21, 1974.

    Under the condition that the system of agricultural tax in kind was abolished, the overall abolishment of tax system was to fundamentally liberate the workers and office workers from tax restrictions. That is why the Law completely abolished even the tax paid by the workers and office workers.

    The decision of the (then) Administration Council was enacted and enforced on March 30, 1974 to accurately enforce the law on complete abolishment of tax system.

    The law and decision on abolishment of tax system guaranteed the accomplishment of the historic cause that made the DPRK the first tax-free country in the world and completely liberated its people from the burden of tax.