The decision to collect nearly 800 billion from Saigon Zoo was recommended by the inspectors from 2022.

The decision to collect land rent from Saigon Zoo and Botanical Garden is a long story, proposed by the Ho Chi Minh City Inspectorate since 2022.

Saigon Zoo and Botanical Garden is crowded with tourists, especially during holidays and Tet - Photo: NGUYEN TRI

Ho Chi Minh City Inspectorate: Request to calculate correctly and fully the land rent of the Zoo

According to Tuoi Tre Online 's investigation, on October 14, 2022, the Ho Chi Minh City Inspectorate issued an inspection conclusion on the management and use of premises, real estate and financial activities of Saigon Zoo and Botanical Garden Company Limited.

Regarding the signing of the land lease contract with the Department of Natural Resources and Environment, the Ho Chi Minh City Inspectorate said that on September 25, 2010, the Ho Chi Minh City People's Committee issued Decision No. 4213 on transferring fixed assets to Saigon Zoo and Botanical Garden to convert into a one-member LLC;

And on September 30, 2010, the Ho Chi Minh City People's Committee issued Decision No. 4276 approving the project to convert Saigon Zoo and Botanical Garden into a one-member limited liability company.

However, according to the Ho Chi Minh City Inspectorate, the content of the report No. 8027 of the Department of Natural Resources and Environment has not recorded the correct time of land allocation, and has not fully recorded the process of land management and use of Saigon Zoo and Botanical Garden (from September 30, 2010 to November 2014) to submit to the Ho Chi Minh City People's Committee for consideration and approval of the policy for Saigon Zoo and Botanical Garden to lease land according to the actual time of land allocation and management and use.

Therefore, in the content of Decision No. 5918 issued on December 4, 2014 of the Ho Chi Minh City People's Committee, the policy of leasing land to Saigon Zoo and Botanical Garden Company was approved from the date of signing this decision, which is December 4, 2014.

"The implementation of the obligation to pay land rent of Saigon Zoo and Botanical Garden Company from September 30, 2010 to November 2014 has not been calculated and collected, affecting the budget revenue according to regulations. It is necessary to assign competent authorities to inspect and review the correct calculation to pay to the state budget," the inspection conclusion stated.

The land rental price of Saigon Zoo and Botanical Garden is 1,033,362 VND/m2/year.

Regarding the implementation of financial obligations on land to the state budget, according to the report of District 1 Tax Department on November 29, 2021:

Period from December 4, 2014 to December 3, 2019:

The first stable 5-year land rental price from December 4, 2014 to December 3, 2019, the Department of Natural Resources and Environment has not yet determined and proposed for the Department of Finance to appraise and submit to the Ho Chi Minh City Land Price Appraisal Council for consideration and submission to the Ho Chi Minh City People's Committee for decision.

Therefore, District 1 Tax Department has not yet issued a notice to collect land rent for the 5-year period to pay to the state budget as prescribed, due to insufficient basis to determine the land rent unit price.

Saigon Zoo is at risk of ceasing operations due to hundreds of billions in land rent debt - Photo: NGUYEN TRI

Period from December 4, 2019 to the time of inspection:

On September 28, 2021, the Ho Chi Minh City Tax Department issued Notice No. 12651 determining the land rental price from December 4, 2019 to December 3, 2024 at VND 1,033,362/ ^m2 /year. Based on this notice, District 1 Tax Department issued:

+ Notice No. 48015 dated September 30, 2021 collecting land rent in 2021 in the amount of more than 163.39 billion VND, the deadline for payment is October 31, 2021.

+ Notice No. 48030 dated October 4, 2021 collects additional land rent from December 4, 2019 to December 31, 2020 in the amount of more than VND 175.92 billion, payment deadline: 50% of the amount within 30 days from October 4, 2021 and the next 60 days for the remaining 50% of the amount.

After Tuoi Tre Online 's investigation, on February 10, 2023, the Office of the Ho Chi Minh City People's Committee issued a notice of the conclusion of the Chairman of the Ho Chi Minh City People's Committee Phan Van Mai on the conclusion of the inspection, management, use of real estate and financial activities of Saigon Zoo and Botanical Garden One Member Co., Ltd.

The document raised many issues, including emphasizing that Saigon Zoo and Botanical Garden must strictly comply with paying the correct and full land rent for the land plot at 2 Nguyen Binh Khiem Street, Ben Nghe Ward, District 1, with an amount of more than 339.3 billion VND according to two notices from the District 1 Tax Department.

In case of any difficulties or problems during the implementation process, please report to the Ho Chi Minh City Tax Department for guidance and support in accordance with regulations.

Ho Chi Minh City Tax Department said it only enforces regulations.

Speaking with Tuoi Tre Online on December 10, a representative of the Ho Chi Minh City Tax Department said that as the implementing agency, the tax agency will base on the land lease decision of the Ho Chi Minh City People's Committee and the land lease contract between the Department of Natural Resources and Environment and the Zoo to collect the state budget.

According to the announcement, the tax debt of Saigon Zoo and Botanical Garden Company Limited as of October 31 is more than 846 billion VND. Of which, the overdue amount for forced tax collection is more than 787 billion VND.

Also according to the representative of the Ho Chi Minh City Tax Department, the Ho Chi Minh City People's Committee recently chaired a meeting with related units including the Ho Chi Minh City Department of Natural Resources and Environment, the Ho Chi Minh City Tax Department, Saigon Zoo and Botanical Gardens... to remove obstacles for this unit.

After that, the Ho Chi Minh City People's Committee assigned the Department of Natural Resources and Environment to research and advise the Ho Chi Minh City People's Committee so that this place can make an official decision.

Meanwhile, speaking with Tuoi Tre Online , the leader of District 1 Tax Department said that at the meeting chaired by the Ho Chi Minh City People's Committee, the representative of Saigon Zoo and Botanical Garden presented that although the Ho Chi Minh City People's Committee leased 158,117m2 ^of land at 2 Nguyen Binh Khiem, Ben Nghe Ward, District 1, in reality the business area only occupied a very small area (about ^5,600m2 ).

The remaining area is used entirely for conservation work.

Therefore, the adjustment must come from the Ho Chi Minh City People's Committee and the Ho Chi Minh City Department of Natural Resources and Environment. Currently, according to the Inspectorate's decision, the Ho Chi Minh City Tax Department must follow the correct procedures and regulations.

However, up to now, District 1 Tax Department has not collected this amount because Saigon Zoo and Botanical Garden has no source to pay.

Will Saigon Zoo stop operating if it has to collect hundreds of billions of dong in land rent tax arrears?

Source: https://tuoitre.vn/quyet-dinh-truy-thu-thao-cam-vien-sai-gon-gan-800-ti-duoc-thanh-tra-kien-nghi-tu-nam-2022-20241210194248014.htm