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Value added tax may not result in the withholding declaration as provided for in Article 15 of Circular No. 151/2014 / TT-BTC of October 10, 2014 of the Ministry of Finance shall prescribe the conditions of tax deduction input value added tax About enterprise can lead to costs not accepted tax authorities are deductible expenses specified in Clause 1, Article 6 of Circular No. 78/2014 / TT-BTC dated 18 may 06 2014 the Ministry of Finance regulations on non-deductible expenses if not meet all the conditions.
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