Destruction of damaged goods
To complete the destruction profile documents for destruction of damaged goods, procedures and documents for handling damaged goods, we need to take the following steps:
- From the Head of Materials, Finished Products and Goods Department, submit a proposal to establish the Council.
- Implement the decision to establish the Association for destruction and handling of damaged goods, in which the Council will include representatives of business leaders, Chief Accountant, Warehouse Accountant, Warehousekeeper and Head of Materials and Goods Department.
- Make a record of inventory of the value of damaged goods, it is necessary to specify details of the name, type, unit of measure, quantity, value of the damaged goods and the original cause of failure.
In the inventory record, make suggestions on the plan of handling damaged goods, such as selling recovered scrap or destroying according to the prescribed process…
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Inventory records should be accompanied by proof of damaged goods, following the guidelines set forth as follows:
- The inventory of damaged goods in the tax period must be signed by a legal representative of the enterprise. If necessary, destroy records Damaged goods original must be prepared for explanation.
- Defective Disposal Council Meeting, during which the Council will carefully consider proposals from functional departments regarding the handling of damaged goods recorded in the Minutes inventory. After that, the Board will submit to the Business Director for approval.
- Make a report on the results of handling damaged goods, comparing with the options proposed in the Council. This report should include the value recovered from the sale of scrap, and check that disposal has been done properly.
- Based on the above report, the Accounting Department will issue invoices, delivery notes, and accounting slips to make accounting for handling damaged goods according to regulations. defined at Circular 200/2014/TT-BTC.</li >
- The functional department in the enterprise also relies on the report on the results of handling damaged goods to make a decision on liquidation of damaged goods and submit it to the Director of the enterprise for approval, according to the regulations. defined at Circular 200/2014/TT-BTC.</li >
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The above is the information that Eastern Environment sends to you. If you need to destroy goods, collect and treat industrial, hazardous or medical waste, please contact the information below. Thank you very much!
- Eastern ENVIRONMENT CORPORATION
- Address: Can Le Hamlet, Loc Thinh Commune, Loc Ninh District, Binh Phuoc Province
- VPDD: No. 200 Nguyen Van Linh, Tan Thuan Tay Ward, District 7, Ho Chi Minh City
Hotline: 0928.222.999 or 0931,849 .879
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