The situation around Thanh Tam Traditional Medicine Hospital and Viet Nhat High Quality Vocational Training Center are two projects in the fields of health and vocational training that have been reported by Nghe An Newspaper in a number of recent articles.
With the Thanh Tam Traditional Medicine Hospital project (Nghi Phu commune, Vinh city), information is provided in the article "Signs of stagnation in Thanh Tam Traditional Medicine Hospital project” issue dated August 4, 2023; and article “Thanh Tam Traditional Medicine Hospital Project” issue dated August 10, 2023. This project was established in 2005, then granted Investment Incentive Certificate No. 16/CĐĐT-NA dated May 29, 2006 to enjoy a number of socialization incentive policies, specifically land rent exemption.
However, in 2015, after inspection, Vinh City Tax Department found that the investor of this project, Thanh Tam Hospital Joint Stock Company, did not meet the conditions for exemption or reduction of socialized land rent according to the law. Therefore, it reported to the Tax Department with the content: "Investment project to build a Traditional Medicine Hospital - Thanh Tam Hospital Joint Stock Company leases (2,900.6 m2) land in hamlet 10, Nghi Phu commune, Vinh city, Nghe An province has built a gate, surrounding fence, garage, and operating house (3.5 floors), currently used as a parking lot for emergency vehicles and a place to eat and stay for drivers and medical staff of the Emergency Transport Team Operation Center of Hospital 115 - Hospital Joint Stock Company 115; Tax code: 2900587144, construction project not completed, not put into operation, land use not for the purpose stated in the land lease decision, land lease contract, not meeting the scale criteria, standards issued with Decision No. 1466/QD-TTg dated August 10, 2008 of the Prime Minister, enjoying policies to encourage socialized development prescribed in Decree No. 69/2008ND-CP and Investment Incentive Certificate No. 16/CDDT-NA dated May 29, 2006 of the Provincial People's Committee...".
At the same time, Vinh City Tax Department considered that the investor of this project, Thanh Tam Hospital Joint Stock Company, did not meet the conditions to request the Tax Department to consider and handle the amount of land rent that had been exempted and reduced by socialization for Thanh Tam Hospital Joint Stock Company with the period of land rent exemption and reduction being 130 months (from March 2005 to the end of December 2015).
The Tax Department then issued a document directing the Vinh City Tax Department to recover the land rent and the period of exemption and reduction of land rent from Thanh Tam Hospital Joint Stock Company. The recovery period was determined by the Tax Department to be 49 years; the amount recovered from March 2005 to the first period of 2015 was 489,372,000 VND. The reason for the recovery was because Thanh Tam Hospital Joint Stock Company had not yet implemented the construction of the Thanh Tam Traditional Medicine Hospital Project on the land leased by the Provincial People's Committee under Decision No. 177/QD-UBND.DC dated March 3, 2005. From 2015 to present, Thanh Tam Hospital Joint Stock Company had to pay land rent and was not entitled to enjoy socialization policies.
As for the project of the high-quality Viet Nhat Vocational Training Center (in Quan Bau ward, Vinh city), it was reflected by Nghe An Newspaper through articles ""Land encroachment" project disguised as a high-quality vocational training center” (August 3, 2023); “Verify vocational training of Viet Nhat Vocational Training Center” (August 24, 2023); “Proposal to reclaim land to implement the Viet Nhat Vocational Training Center project” (September 1, 2023).
In these articles, it was reported that since 2017, through inspection, the Viet Nhat High-Quality Vocational Training Center project was behind schedule, and the Provincial People's Committee extended the project until 2019. However, in May 2020, after reviewing the exemption of land rent, the Vinh City Tax Department determined that this project had not been completed and reported to the Tax Department. On January 28, 2021, the Department of Natural Resources and Environment issued Document No. 738/STNMT-QLD reporting on the inspection of slow-progressing projects in the area to the Provincial People's Committee. In which, it was determined that the Viet Nhat High-Quality Vocational Training Center project had not been completed, the constructed items were not used for the right purpose; the project violated the Investment Law and the Land Law; the investor had not strictly complied with the extension decision of the Provincial People's Committee.
Pursuant to the direction of the Provincial People's Committee in Document No. 1793/UBND.CN dated March 18, 2022 on handling slow-progressing projects in the area, the Tax Department has twice sent invitations to work by post to the tax registration address of the Viet Nhat High-Quality Vocational Training Center but they were returned. Therefore, the Tax Department has requested the Department of Natural Resources and Environment to give its opinion on the land use of the Viet Nhat High-Quality Vocational Training Center (Document No. 6840/CT-HKDTK dated November 16, 2022). After receiving a response from the Department of Natural Resources and Environment in Document No. 22/STNMT-QLDD dated January 3, 2023, and at the same time, based on the provisions of relevant laws, the Tax Department proposed the Provincial People's Committee to recover the land rent that had been exempted for the Viet Nhat High-Quality Vocational Training Center; decided to abolish incentives according to the provisions of law; Land recovery according to regulations in Point i, Clause 1, Article 64 of the Land Law.
With the multi-functional Cinema Center project invested by 12/9 Cinema Joint Stock Company, there are few people in Vinh city who do not know about it. The reason is not only because this project is located on the main Quang Trung road, but also because the land where the project was implemented used to be the place where 12/9 Cinema was located, a cultural address closely associated with many generations of people in the city.
Regarding the 12/9 Multi-functional Cinema Center Project, the Provincial People's Committee approved the detailed construction planning 1/500 on October 27, 2010 in Decision No. 5092/QD-UBND. On March 6, 2012, the Provincial People's Committee leased land to 12/9 Cinema Joint Stock Company with an area of 5,621.3 m2in Decision No. 21/QD-UBND. The project includes 4 items and works including: Sports and Tourism Supermarket Block (Building A), with an area of 1,112 m2; Cinema, entertainment and office block (Building B), with an area of 1,112 m2; Green land, garden with area of 560 m2Internal road yard with an area of 2,816 m2. According to Investment Certificate No. 1877645405 dated July 5, 2012, the progress of the 12/9 Multi-functional Cinema Center project is divided into 2 phases. Phase I from the first quarter of 2012 to the first quarter of 2013, includes steps of investment preparation, site clearance, construction of cinema, entertainment and office blocks; Phase II from the second quarter of 2016 to the first quarter of 2017, includes steps of construction of supermarket and cultural blocks, completion of the project and putting it into operation.
However, up to now, people have seen that the 12/9 Multi-functional Cinema Center project has only completed construction and put into operation the cinema, entertainment and office blocks, along with the yard and internal roads. However, the organization of cinema and entertainment activities in recent years seems to be narrowing, because many beautiful and convenient spaces in the block have been rented out by the investor. More notably, in the land area planned to build the sports and tourism supermarket block, for many years the investor has installed a roof and built miniature landscapes for use in the business of selling drinks and coffee; for more than a year now, the business has been organized to open a restaurant.
A recent inspection report by the Interdisciplinary Inspection Team also determined that the Multi-functional Cinema Center, invested by 12/9 Cinema Joint Stock Company, has not yet completed the investment in building block A and part of the garden according to the approved planning, which is behind schedule in implementing the project according to regulations (the failure to build block A and use the existing 3-storey house for business services was permitted by the People's Committee of Nghe An province in Document No. 3543/UBND-CN dated May 19, 2017). The investor's construction of a number of yard items, steel-frame roofs, and miniature landscapes for use in coffee and restaurant business purposes at the planned location of block A is not in accordance with the approved detailed construction planning.
The inspection report also informed that the 12/9 Multi-functional Cinema Center project is exempted from land rent according to the policy of encouraging socialization in the cultural sector. Therefore, it has been proposed that the Provincial People's Committee assign the Tax Department to inspect and review the exemption of socialized land rent for the project to handle it according to regulations; determine and notify the additional amount to be paid during the period of land use progress extension according to regulations!
