According to available documents, on January 17, 2013, Nghe An Rubber Coffee Company Limited submitted an application to the Provincial People's Committee requesting to lease 91,354 m2Land in Nghi An commune, Vinh city for the purpose of growing organic oranges (land for implementing the Project of Producing High Quality Organic Orange Model - PV).
On April 5, 2013, the Provincial People's Committee issued Decision No. 60/QD-UBND.DC to lease 91,354m2 of land to Nghe An Rubber Coffee Company Limited.2in Nghi An commune has been recovered from Nghe An 19-5 Vegetable and Fruit Company. The purpose of land use is: "Maintaining, preserving and developing orange gardens". Land lease term, until December 31, 2050; average land lease price from 2013 is 85,000 VND/m2; pay annual land rent. The Provincial People's Committee requests Nghe An Rubber Coffee One Member Co., Ltd.: "After twelve (12) months from the date of land handover in the field, if Nghe An Rubber Coffee One Member Co., Ltd. does not put the allocated land into use or the land use progress is twenty-four (24) months behind the progress recorded in the project without permission from the competent authority, the Nghe An Provincial People's Committee will reclaim the land according to the provisions of law".
On May 28, 2013, the Department of Natural Resources and Environment, representing the Provincial People's Committee, signed a contract to lease 91,354m2 to Nghe An Rubber Coffee Company Limited.2Land in Nghi An commune (Land lease contract No. 59/HD-TD); the purpose of land use is to "Maintain, conserve and develop orange gardens according to the provisions of law". On June 25, 2013, Nghe An Rubber Coffee Company Limited was granted a Certificate of Land Use Rights, House Ownership Rights and other assets attached to the land, with code GCN BM 621532. The total area of the land is 91,354m2(including 1,334.6m2located in the power grid corridor, the company is required to limit its use according to regulations). The Certificate also clearly states the purpose of land use as: "Planting perennial fruit trees (maintaining, preserving and developing orange gardens according to planning and law).
However, after just over a year, on October 21, 2014, Nghe An Rubber Coffee Company Limited submitted Document No. 162/TTr-CT requesting the Provincial People's Committee to allow the transfer of the orange garden attached to land in Nghi An commune. The transferee is the Nursing and Rehabilitation Joint Stock Company (DL and PHSK Joint Stock Company). In response to the request of Nghe An Rubber Coffee Company Limited, the Provincial People's Committee assigned the Department of Finance to advise and submit to the Provincial People's Committee for decision (Official Dispatch No. 8116/UBND-NN dated October 29, 2014). The opinion of the Provincial People's Committee is as follows: "Assign the Department of Finance to review the content of the Document of Nghe An Rubber Coffee Company Limited to advise and submit to the Provincial People's Committee for decision. If the conditions are not met, guide Nghe An Rubber Coffee Company Limited, DL and PHSK Joint Stock Company to clarify the relevant contents before submitting to the Provincial People's Committee for decision".
On November 16, 2014, the Provincial People's Committee issued Document No. 8956/UBND-TM on the transfer of the Nghi An orange garden belonging to Nghe An Rubber Coffee Company. Here, the Provincial People's Committee commented: "1. In principle, agree to allow Nghe An Rubber Coffee Company to transfer the orange garden attached to the land in Nghi An commune. 2. Assign the Department of Finance to preside over and coordinate with relevant departments, branches and units to guide Nghe An Rubber Coffee Company to transfer the orange garden attached to the land in Nghi An commune in accordance with current regulations of the State and the Company's Charter".
To learn about the transfer of Nghi An Orange Garden, we accessed Document No. 6389/STNMT-QLDD dated November 30, 2017 of the Department of Natural Resources and Environment on the sale of assets on land and land use rights in Nghi An commune, Vinh city. The reason for issuing Document No. 6389/STNMT-QLDD is because the Department of Natural Resources and Environment was assigned by the Provincial People's Committee to advise on land lease when purchasing assets on land of DL and PHSK Joint Stock Company.
In Document No. 6389/STNMT-QLDD, the Department of Natural Resources and Environment synthesizes and reports to the Provincial People's Committee related information. From the legal entity, the source of use is 91,354m2Land in Nghi An commune of Nghe An Rubber Coffee Company Limited; Policy of the Provincial People's Committee and guidance of the Department of Finance in implementing the transfer of orange gardens attached to land in Nghi An commune; legal regulations related to the use of land with assets on land owned by the State; auction results of assets on land...
Notably, in the section "Auction results of assets on land" information Quang Minh Finance and Auction Joint Stock Company is the unit that Nghe An Rubber Coffee Company Limited signed a contract with to organize the auction of the Orange Garden and other assets attached to the land area of 91,354m2in Nghi An commune. On April 11, 2017, Quang Minh Finance and Auction Joint Stock Company sent Report No. 13/2017/BCKQ-QM to Nghe An Rubber Coffee Company Limited on the results of the auction of assets attached to land. According to this report, the auctioned assets are the value of the Orange Garden, other assets attached to the land are 12,692,653,600 VND. In the contract for sale of auctioned assets between Quang Minh Finance and Auction Joint Stock Company and DL and PHSK Joint Stock Company (the winning bidder) and related documents, the value of the auctioned assets is 12,692,653,600 VND, including: Level 4 office building, gate, low-voltage power line, canal system, concrete yard, fence, site clearance costs at the land area of 91,354m2Nghi An commune, Vinh city.
The opinion of the Department of Natural Resources and Environment in Document No. 6389/STNMT-QLDD is as follows: “Because Nghe An Rubber Coffee Company Limited is a State-owned enterprise, the auction of assets attached to leased land at the Orange Garden in Nghi An Commune, Vinh City (property owned by the State) after being approved in principle by the Provincial People's Committee must be carried out, simultaneously with the auction of leased land use rights; the winner of the auction of assets attached to land and land use rights shall continue to be leased land by the State for use for the purpose determined as prescribed in Point b, Clause 3, Article 27, Decree No. 91/2015/ND-CP dated October 13, 2015 of the Government and Point e, Clause 1, Article 118 of the Land Law 2013.
However, the documents provided by Nghe An Rubber Coffee Company Limited show that DL and PHSK Joint Stock Company is the enterprise that won the auction of assets on the land with a total amount of 12,692,653,600 VND, without the land lease value. Regarding this content, the Department of Finance issued Official Dispatch No. 3140/STC-TCDN dated October 17, 2017 confirming that DL and PHSK Joint Stock Company is the unit that won the auction of assets, which is the orange garden (has completed the payment for the purchase and sale of assets, as well as the delivery of assets) without mentioning the auction of land use rights.
Pursuant to the 2013 Land Law, Clause 3, Article 27 of Decree No. 91/2015/ND-CP and other relevant regulations, and to have a basis for the winning enterprise to lease land to continue implementing the project according to regulations, the Department of Natural Resources and Environment requests the Provincial People's Committee to consider and decide: Assign the Department of Finance to guide Nghe An Rubber Coffee One Member Co., Ltd. to organize the auction of the Orange Garden, assets attached to the land and auction the right to use the leased land of the land to implement the project of Maintaining, protecting and developing the Orange Garden in Nghi An Commune, Vinh City according to regulations. After the results of the auction of assets attached to the land and the right to use the leased land according to regulations, assign the Department of Natural Resources and Environment to guide the winning enterprise to prepare a dossier to apply for land lease and submit it to the Provincial People's Committee for consideration and decision".
After the Department of Natural Resources and Environment issued Document No. 6389/STNMT-QLDD, there were many more documents from relevant parties to clarify the content of the auction of the Orange Garden and other assets attached to the land. The Department of Natural Resources and Environment also issued Document No. 5565/STNMT-QLDD citing the provisions of Decree 167/2017/ND-CP dated December 31, 2017 of the Government, reporting to the Provincial People's Committee that the sale of assets on land and transfer of land use rights of Nghe An Rubber Coffee Company Limited can only be carried out after the plan for handling public assets of the unit is approved by the competent authority.
On September 28, 2018, the Provincial People's Committee issued Official Dispatch No. 7469/UBND-KT on land lease of DL and PHSK Joint Stock Company. Here, to carry out the sale of assets on land and transfer of land use rights of Nghe An Rubber Coffee One Member Co., Ltd. in accordance with regulations, the Provincial People's Committee has the opinion: "Assign Nghe An Rubber Coffee One Member Co., Ltd. to arrange and handle public assets in accordance with the provisions of Decree 167/2017/ND-CP dated December 31, 2017 of the Government to the Department of Finance for appraisal and submission to the Provincial People's Committee for approval according to regulations. Assign the Department of Finance to preside over and coordinate with the Department of Natural Resources and Environment and relevant units to guide the appraisal of the arrangement and handling of public assets for Nghe An Rubber Coffee One Member Co., Ltd. to submit to the Provincial People's Committee for consideration and decision. After the plan for arrangement and handling of public assets for Nghe An Rubber Coffee One Member Co., Ltd. is approved by the Provincial People's Committee, the auction of land use rights shall be carried out according to regulations. In case the winning unit of the auction for the right to lease land is not DL and PHSK Joint Stock Company, the winning unit shall be responsible for completing the procedures. Pay the value of assets on land to DL and PHSK Joint Stock Company according to regulations".