(Chinhphu.vn) – The submission of audited financial statements applies only to those who must perform the audit in accordance with Article 15 of the Decree No. 17/2012 / ND-CP.

Mr. Le Xuan Hung's Company (in Hochiminh City) is preparing to bid for the procurement and installation of goods, on the requirements of "Financial performance results" and "Annual average revenue from production and business activities”.Documents need to be submitted according to the Form No. 09. In the Form No. 09, the company saw the request

“ Audited financial statements ”.

Mr. Hung would like to request for answer, the company is a type of limited company that be not subject to be audited in accordance with Article 37 of the Independent Auditing Law 67/2011 / QH12 and the Decree No. 17/2012. / ND-CP, so does the company have to attach audited financial statements in the bid of the company?

In case of having audited financial statements, will the company submit this audit report only to meet the requirements in the bid? If you do not meet the requirements, in addition to this audit report, what documents must the company also attach to when bidding?

Regarding this issue, The Ministry of Planning and Investment has the following opinions:

According to the guidance in Section 2.1, Chapter III and Form No. 14, Chapter IV of the Form of Bidding documents for goods procurement, the one state – 2 envelope bidding shall be applied (Form No. 01) issued together with Circular No. 05/2015 / TT-BKHĐT dated June 16, 2015 of the Ministry of Planning and Investment, to assess the financial capacity of contractors, contractors must submit financial statements to provide information proving their financial status according to regulations. in the bidding documents.

The submission of audited financial statements applies only to those who must perform the audit in accordance with Article 15 of the Decree No. 17/2012 / ND-CP dated March 13, 2012.

Accordingly, if a company is subject to be audited in accordance with the Decree No. 17/2012 / ND-CP, it must attach an audited financial statement in the bid.

In cases where businesses are not subject to be audited according to the provisions of the Decree No. 17/2012 / ND-CP, they must not attach the audited financial statements in their bids.

However, the bid must be accompanied by certified copies of one of the documents such as:

- Minutes of examination of tax finalization;

- Declaration of self-finalization of tax (value added tax and enterprise income tax) certified by the tax agency on the time of submission of the declaration;

- Document proving that the contractor has declared e-tax finalization;

- The tax administration agency's written certification (certifying the whole year payment) on the fulfillment of the tax payment obligation.