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Uni 07-04-2015 - Guidance on PIT for the profits after tax of one member company limited

Issue date: 7/4/2015 | 8:42:10 AM
OFFICIAL LETTR NO. 917/TCT-TNCN DATED 17 MAR 2015 OF GDT IN GUIDANCE OF PIT FOR THE PROFIT AFTER TAX OF ONE MEMBER COMPANY LIMITED

According to official letter No. 917/TCT-TNCN:

  • Before 01 Jan 2015, the profit after tax that the owner of one member company limited received must be imposed PIT due to the capital investment.
  • From 01 Jan 2015,  the profit after tax that the owner of one member company limited must not be imposed PIT.
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