Case of non-submission of final accounts
Accordingly, the document clearly stated that, in cases where companies imported raw materials for production and trading (when importing, they used the code type A12- import for manufacturing and paid all taxes ), then using one-part for producing domestic consumer goods. Furthermore, one-part that is used to produce exported products, will attract imported tax refund for raw materials used to produce exported goods under Clause 1, Article 36 of Decree 134/2016/ND-CP of the Government dated 1-9-2016.
At the same time, enterprises doing this kind of business are not required to submit final accounts under Article 60 settlement of Circular 38/2015/TT-BTC of the Ministry of Finance.
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