Hanoi Tax Department informed about tax management of My Dinh National Sport Complex in recent times.

My Dinh National Sports Complex did not fullfil or did not fully nor promptly
implement the provisions of the law. Source: Internet

According to the Hanoi Tax Department, My Dinh National Sports Complex is a self-financed non-business unit. During its operation, it has run joint venture projects, linked with units for a limited time in some greenfield areas and signed short-term space lease contracts at planned construction land areas which have not been deployed.

According to law, My Dinh National Sports Complex must use the land in accordance with the provisions of the Law on Land and its guiding documents. When arising business activities and land use which do not comply with the land allocation decisions or land lease contracts issued by competent State authorities, they must report and comply with the legal order and procedures on land.

After approved by competent State authority in charge of land, the unit is responsible for declaring and paying financial obligations in accordance with the Law on Tax Administration.

However, according to the Hanoi Tax Department, for various reasons, My Dinh National Sports Complex did not fulfill or did not fully nor promptly implement the provisions of the law.

In the process of tax administration, Hanoi Tax Department asked My Dinh National Sports Complex to explain and provide its joint venture, association and lease contracts. On the basis of documents provided by the unit, Hanoi Tax Department has worked with the departments and branches of the city to guide, urge and request the unit to comply with provisions of law.

The tax authority has also issued notices of land rent collection and collecting land rental arrears for the unit. At the same time, when My Dinh National Sports Complex did not comply with payment, from 2018 to now, tax authorities have repeatedly applied coercive decisions in accordance with the provisions of the law on tax administration.

On April 23, 2019, the Government Inspectorate issued Decision No. 288/QD - TTCP on the comprehensive inspection of the observance of law provisions on the management and the use of land and public property in My Dinh National Sports Complex. As soon as an inspection conclusion is available, Hanoi Tax Department has issued a document to advise the Hanoi People's Committee to direct departments and branches to continue to coordinate with the tax authority in urging My Dinh National Sports Complex to pay land rent arrears following the payment notices of tax authority. At the same time, it issued a document on directing the units under Hanoi Tax Department to implement contents as proposed by the inspection agency.