Form No. 15/BCQT/GSQL according to Circular 39 ( attached form )
Instructions for making tables
- The above form applies to processing enterprises, export producers, enterprises operating in non-tariff zones and EPEs. In case an enterprise operates in many types, prepare a separate settlement report for each type;
- Enterprises operating in export production, (including enterprises in non-tariff zones and export processing enterprises operating in export production), synthesize data on “imported raw materials and supplies”, “finished products” from the corresponding accounts 152 and 155 stipulated in Circular No. 200/2014/TT-BTC dated December 22, 2014 or Decision 48/2006/QD-BTC of the Ministry of Finance;
- Enterprises processing for foreign traders (including enterprises in non-tariff zones and EPEs that receive processing for foreign countries or receive processing for enterprises in non-tariff zones and other EPEs): Prepare detailed books and records. Synthesize and track raw materials and finished products similar to accounts 152 and 155 specified in Circular No. 200/2014/TT-BTC and Decision 48/2006/QD-BTC.
- Total export value during the period in column (6) includes: Export or return to foreign countries; export at site; switch to another processing contract; Raw materials and supplies are destroyed or suffered from natural disasters, fires, or unexpected accidents during the processing and production of exported goods. In case an organization or individual destroys raw materials or supplies or suffers from a natural disaster, fire, or unexpected accident that qualifies for tax exemption, no tax collection, or tax refund, then clearly state the quantity and value in the box. Note in column (8).