Do not include in the QT report for imported raw materials and supplies under the on-site business type

For imported raw materials and supplies in the form of business that have fully paid taxes according to regulations, after producing products and the enterprise finds an export market, this activity will be considered for tax refund according to the provisions of Clause 1 of this Article.Article 36 of Decree No. 134/2016/ND-CPdated September 1, 2016 of the Government and do not have to make a final settlement report; Customs authorities manage production and business activities of enterprises on the basis of submitted tax refund requests.

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