What is the content of the inspection of the production facility?

Reply:

According to Clause 3, Article 57 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the inspection contents of production facilities include:

1. Examination of addresses of processing and manufacturing establishments: Checking addresses of processing and manufacturing establishments stated in written notices of processing or manufacturing establishments or writing on business registration certificates.

2. Checking factories, machines and equipment:

a) Check documents proving the legal use right of the factory, production premises; warehouses, yards of raw materials, supplies, machinery and equipment.

b) Checking the ownership or legal use rights of machinery and equipment, the number of existing machinery, equipment and production lines at the processing and manufacturing establishments; check the operation status and capacity of machinery and equipment.

When conducting inspections, customs offices shall check import customs declarations (in case of import); invoices and vouchers for purchase of machinery and equipment or comparison of accounting books for identification (in case of domestic purchase); financial lease contract (in case of financial leasing); lease of assets and factories (in case of renting). For financial lease contracts, property and factory lease contracts, the validity term of the lease is equal to or longer than the validity duration of the product export contract.

3. Check the status of human resources involved in production lines through contracts signed with workers or payrolls for employees.

4. Checking through the system of accounting books to monitor warehousing or software to manage goods in, out, and inventory of raw materials, supplies, machinery and equipment.

Bài viết khác
Environmental Protection tax 10/10/2020 09:51 We import A12-type plastic bags for TV module packaging. Then produce products under E62 form abroad So the company can get refund of environmental protection tax? and procedures and records like? Chi tiết
Customs procedures for imports of medical waste disposal machines 28/07/2020 13:34 The company imports medical waste disposal machines. How do we import procedures for importing machines? 1. Do you need an import license? 2. Do you need any specialized testing? Do you need a permit from the Ministry of Health and the Ministry of Natural Resources and Environment? 3. What is the type of import? Chi tiết
The export processing zone 10/04/2020 14:17 Ask about the import tax exemption for outsourced goods in the export processing zone. Chi tiết
I have a car property in the process of working abroad, now I repatriated to Vietnam and have permanent residence in District 3 Ho Chi Minh City ....... 16/05/2019 14:26

I have a car property in the process of working abroad, now that I return to Vietnam, I have a permanent residence in District 3, Ho Chi Minh City, due to the busy conditions of running my company Can I not go to the customs office to complete the licensing procedure and customs procedures to enter the car? Can I authorize others?

 
Chi tiết
Phòng 01, Tầng trệt, Tòa Nhà Flora, Số 59 Đường 19, Khu Phố 19, Phường An Khánh, TP. HCM
 
 0988 6666 87        
 info@logisticsh-a.com                        Hotline: 
 
      
(028) 22335566
 
Hotline
Quý khách có nhu cầu vui lòng liên hệ
0988 6666 87