According to the Ministry of Finance Circular No.38/2015/TT-BTC dated March 25th 2015, final report on customs declaration data is just based on form 15 on accounting data, is it right? What else should be added?
* Answer by Custom Department:
1. Regarding figures shown in settlement reports: Businesses shall make settlement reports according to provisions of Article 60 of Circular No.38/2015/TT-BTC, specifically:
a. For export production type:
The data shown on settlement reports, according to form No.15/BCQT-NVL/GSQL, is the data reflected on Accounting Book System of businesses according to corresponding accounts 152, 155 based on principle of total import and export value of raw materials, materials and finished products in the reporting period; other related accounts (such as 151, 154, 621, 631, 632, ...). Businesses are responsible to present and explain these data when requested by Customs Department in the course of inspection at head offices.
b. For processing type:
- Businesses conduct monitoring books for raw materials, materials and finished products similar to accounts 152, 155 prescribed in Circular No.200/2014/TT-BTC; Decision No.48/2006/QD-BTC. In case, businesses monitor processing activities according to their value, the manner of making final settlement reports shall be the same as for production type.
- In case, where the business's internal control system monitors goods according to the quantity of goods, not according to the value, quantities shall be output in quantities for reporting. Form No.15/BCQT-NVL/GSQL is used for finalization reports, the amount is replaced by quantity and type of materials.
2. Provisions on submitting settlement reports:
Businesses shall declare and submit finalization reports according to form No.15/BCQT-NVL/GSQL on E-Customs System V5. In case, where examination of settlement reports shows, there is an abnormal difference in data compared to customs office system, businesses may present documents such as customs declarations, accounting vouchers, audits, warehousing bills and other documents on disposal of wastes, wastes, norms etc. depending on each specific case, to explain and demonstrate suitability and accuracy of data shown in Statement of accounts of businesses.