Many 'tourist apartment' project owners in Khanh Hoa do not declare and pay taxes

Another consequence related to "residential land not forming residential units" in Khanh Hoa is that a series of project owners with villas and tourist apartments on the land refuse to declare for management and tax collection.

Muong Thanh Vien Trieu Hotel and Apartment Complex has thousands of tourist apartments that have been sold to customers for living or business for many years, but the project owner has not provided information for management and tax collection - Photo: PHAN SONG NGAN

The fact that Khanh Hoa province illegally allocated land, leased land or changed the land use purpose to "residential land without forming residential units" for project owners to build villas and tourist apartments for sale was concluded by the Central Inspection Committee as a violation and must be corrected from August 2019.

However, after more than 5 years, this problem has not been completely resolved, many project owners do not comply with tax declaration and payment regulations.

Project owner with tourist apartment for business does not provide information

Enterprises have been allocated land and leased land to carry out projects with "residential land that does not form residential units" since 2012. Many projects have had their land use purposes changed from legally allocated land and leased land to land types that are contrary to the Land Law, which has been happening widely from 2014 to 2016.

Therefore, there are tens of thousands of tourist villas and tourist apartments in projects licensed for construction on "residential land not forming residential units" in Khanh Hoa for more than or nearly 10 years.

Many project owners have put tourist villas and tourist apartments into business or sold them, collecting money from customers for many years. However, according to a report by the Khanh Hoa Provincial Tax Department on November 29, 2024, only 22 projects are operating in the business of tourist apartments and villas.

In addition, many project owners "have not coordinated to provide information to tax authorities. Some investors have provided incomplete information about owners of tourist apartments and tourist villas."

Among them are projects that have attracted public attention due to violations and violations of the law, related to the case such as the Oceanus luxury hotel and apartment project (of Vien Trieu Nha Trang Investment Joint Stock Company), Muong Thanh Khanh Hoa hotel project (of Dien Bien Construction Private Enterprise No. 1) with a scale of thousands of apartments, the project owner has sold to customers for living or business for many years but has not provided information to the tax authority to collect taxes.

Difficulties and problems in managing tax collection for tourist apartment business

According to the Khanh Hoa Provincial Tax Department, the difficulties and problems in tax collection management at the above projects are due to the diverse business activities of tourist apartments and tourist villas with many business forms.

These are owners of tourist apartments who sign business cooperation contracts, rent them out for accommodation, or apartment owners who do business on their own but do not register their business, declare or pay taxes.

On the other hand, the owners of tourist apartments in the projects "are mostly individuals who do not reside locally. Therefore, accessing and grasping information to request the fulfillment of tax registration, declaration and payment obligations according to the law is extremely difficult".

As for customers renting tourist apartments, "mostly individuals, paying in cash or transferring money to personal accounts, and not needing invoices, the apartment owners do not declare or pay taxes." Many project owners do not comply or "uncooperatively" provide information to tax authorities.

Therefore, according to the recommendations and proposals of the Provincial Tax Department, the People's Committee of Khanh Hoa province has just issued a document directing and requesting the Provincial Police and the People's Committees of districts, towns and cities to consider the proposal of the Provincial Tax Department to coordinate with the tax sector in monitoring and managing taxes for enterprises operating in tourism apartments and tourist villas in the province according to the assigned functions and authorities.

In fact, up to now, the authorities have not been able to manage and collect taxes at a series of tourist villa and tourist apartment projects in many "residential land projects that do not form residential units" in Khanh Hoa.

These are the new consequences at many projects in Khanh Hoa that central agencies have inspected and discovered violations and concluded that they must be handled and the consequences must be remedied for more than 5 years.

Source: https://tuoitre.vn/nhieu-chu-du-an-can-ho-du-lich-o-khanh-hoa-khong-khai-nop-thue-2024122621342439.htm