Temporarily suspend a series of administrative decisions on land prices
Regarding the article "A real estate enterprise in Khanh Hoa sues the government over land tax", Lao Dong news source confirmed that Khanh Hoa Provincial People's Court has applied temporary emergency measures; temporarily suspending the implementation of many decisions on land prices and land tax notices at Le Hong Phong II Project (Ha Quang 2 urban area, Nha Trang City) of Ha Quang Real Estate Joint Stock Company (Ha Quang Group) from October 11, 2024.
The temporary emergency measure was issued after the People's Court of Khanh Hoa province accepted the case of administrative decision lawsuit on land use fees, in which the plaintiff was Ha Quang Group, the defendant was Khanh Hoa Provincial People's Committee and Khanh Hoa Provincial Tax Department.
According to the lawsuit, Ha Quang Group said that on August 29, 2024, Khanh Hoa province issued Decision No. 2282 approving specific land prices for calculating land use fees and land rent payable for the Le Hong Phong II Project. Khanh Hoa Tax Department notified the project owner to pay more than VND 1,242 billion in land rent and use fees for nearly 18.95 hectares of residential land in this project.
Ha Quang Group believes that the determination of land prices according to Decision 2282 violates the principle of law application. Decision 2282 is based on the surplus method of determining project land prices based on the provisions of Decree 12 of the Government on supplementing and guiding the implementation of the Land Law.
Meanwhile, the process of determining land prices for the Le Hong Phong II Project was carried out at the time when Article 37 of Decree 71 regulating land prices took legal effect from June 27, 2024.
It is also understood that the provisions of Decree 12 and a number of previous Decrees on the content of "instructions on the procedures and contents of determining land prices according to the surplus method" have expired from June 27, 2024.
The locality applied the law incorrectly, which led to incorrect determination of the land price of the Le Hong Phong II project. According to Ha Quang Group, if Article 37 of Decree 71 is applied, the project land price will be close to the real market value.
From there, Ha Quang Group requested the court to annul Decision 2282 of Khanh Hoa Provincial People's Committee and Notices 11456, 11596, 11573 of Khanh Hoa Provincial Tax Department regarding the content of land use fee payment, land rental price, land rental fee.
Provincial leaders go on business trip, request to send department experts to attend court
Up to now, Chairman of Khanh Hoa province Nguyen Tan Tuan has signed a document sent to Khanh Hoa Provincial People's Court (November 11), stating that due to work reasons, Khanh Hoa Provincial People's Committee requested to be absent from working sessions and attending the trial; At the same time, sent 1 specialist and 1 civil servant from the Department of Natural Resources and Environment (DONRE) to attend.
Chairman of Khanh Hoa Province Nguyen Tan Tuan explained that the land price for the Le Hong Phong II Project is not implemented according to the provisions of Decree No. 71 because the land price appraisal results of the consulting unit were completed before June 27, 2024.
Furthermore, the appraisal meeting time of the Khanh Hoa Provincial Land Valuation Council was prolonged, and the land records of the Le Hong Phong II Project were carried out in accordance with the provisions of the 2013 Land Law.
Therefore, the issuance of Decision No. 2282 by the People's Committee of Khanh Hoa province is in accordance with regulations. The head of Khanh Hoa province believes that the request of Ha Quang Group to cancel Decision No. 2282 is baseless, and requests the court to dismiss the lawsuit.