Doanh nghiệp

Reply:

According to Clause 3 Article 60 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, organizations and individuals have the following responsibilities in the implementation of the finalization report:

1. Submit a settlement report

a) For organizations and individuals carrying out activities of importing raw materials to produce export goods:

Submit the settlement report on the principle of total value of import - export - inventory of finished materials, supplies, semi-finished products, finished products according to form No. 15 / BCQT-NVL / GSQL Appendix V Circular No. 38/2015 / TT-BTC for customs authorities through the system. The settlement report must conform to the accounting and accounting vouchers of organizations and individuals.

In cases where organizations and individuals import raw materials and supplies to produce products then sell products to other organizations or individuals for production and processing of export goods, importing organizations and individuals and export organizations and individuals must report their settlement according to the provisions of this Article.

b) For organizations and individuals conducting processing activities with foreign traders:

In cases where organizations and individuals monitor imported raw materials and supplies supplied by processing parties, rented machinery and equipment for performance of processing contracts, semi-finished products and finished products at accounts outside the table or on the internal control system of the organization or individual, then submit the settlement report according to form No. 15 / BCQT-NVL / GSQL for materials, supplies and form No. 16 / BCQT-MMTB / GSQL for with machinery and equipment issued together with Appendix V Circular No. 38/2015 / TT-BTC. In case the internal control system of an organization or individual monitors the volume of goods, not according to the value, it is allowed to use the output from the system of the organization or individual to make the final settlement report. with goods not managed by this value.

c) For EPEs, the settlement report shall be made according to the principles stated at Points a and b, corresponding to the type of raw material import for production of export or processing goods.

2. Making and storing detailed books of imported raw materials and supplies according to the Finance Ministry's regulations on accounting and auditing regimes, clearly stating the numbers of declarations of imported goods and materials.

3. Prepare and store detailed product books for export according to the regulations of the Ministry of Finance on accounting and auditing regimes, which clearly define export according to the number of contracts and orders.

4. Prepare and store vouchers related to the disposal of waste and defective products.

5. Present all accounting records and documents related to imported raw materials, supplies, machinery and equipment and export products when the customs offices check at the enterprise headquarters.