V. Molotov, L. Beria, G. Malenkov, and A. Mikoyan to Cde. I.V. Stalin

to Cde. I. V. STALIN

We submit for your approval a draft decree of the Council of People’s Commissars, “The Time frames for the Abolition of the Imposition of the War Tax”

By a 6 July 1945 decree of the Presidium of the USSR Supreme Soviet it was found possible to halt the imposition of the war tax on enterprises as obligatory overtime work is abolished and they are switched to the manufacture of civilian production at these enterprises. Already half of all manual laborers and office workers have been released from payment of the war tax in accordance with this Decree.

In addition, the imposition of the war tax on the personnel of the Red Army, Navy, NKVD, and People’s Commissariat of State Security has been halted.

As regards the payers of the war tax who do not work for a salary – peasants, artisans, and others – the time frames of their payment of the war tax for all of 1945 have already expired.

We consider it advisable to abolish the war tax everywhere beginning 1 January 1946. It is envisioned to halt the imposition of the tax from the income of manual laborers and office workers for December inasmuch as according to the existing procedure the deduction of taxes from manual laborers and office workers is done for income for the preceding month.

V. MOLOTOV

L. BERIA

G. MALENKOV

A. MIKOYAN

Received via VCh

1 November 1945