The Inspectorate of the Department of Natural Resources and Environment of Tien Giang Province has issued an inspection conclusion on the compliance with land laws by Hoang Kim Nhung Co., Ltd. (Ho Chi Minh City), the investor of My Phuoc Tay People’s Cemetery Park Project (Cai Lay Town, Tien Giang Province).
My Phuoc Tay Cemetery Park Project is abandoned, with the investor unable to pay taxes.
The My Phuoc Tay Cemetery Park Project was approved by the Tien Giang Provincial People’s Committee, who also decided to allocate land to Hoang Kim Nhung Co., Ltd. as the investor in 2014.
The project covers an area of over 48,942 square meters and is expected to be completed by August 2064. The land was handed over to the company on May 29, 2015, with the state collecting land use fees. After receiving the land, the investor proceeded with construction, building a perimeter fence, a manager’s house, a funeral hall, Buddhist statues, and other facilities for burial services, as well as planting trees and creating roads within the park.
However, the company has only paid 5 billion VND out of the total land use fee of over 12.4 billion VND, and currently owes more than 13 billion VND in unpaid taxes (including over 7.4 billion VND in land use fees and over 5.59 billion VND in late payment fees). Due to their failure to complete tax obligations, Hoang Kim Nhung Co., Ltd. has not been granted a Certificate of Land Use Rights, ownership of houses and other assets attached to the land. For several years, the My Phuoc Tay Cemetery Park has been left abandoned, with overgrown grass and deteriorating facilities.
In 2020, the Cai Lay Tax Department issued a decision to enforce administrative tax decisions by forcibly collecting money from the company’s bank account. However, the company’s bank account had no balance to fulfill the enforcement. At the time of the inspection, the company still had not paid the full land use fee to the state budget.
The Tien Giang Department of Natural Resources and Environment’s inspection agency concluded that Hoang Kim Nhung Co., Ltd.’s violations fall under the category of state land retrieval according to regulations. They recommended that the Tien Giang People’s Committee issue a decision to retrieve the land in accordance with the law.
