Official letter 1796/CT-TTHT Regarding the PIT policy for transferring profits abroad as follows::
In case a one-member limited liability company owned by an individual generates profits after fulfilling its financial obligations to the State as prescribed in Clause 1, Article 4 of Circular 186/2010/TT-BTC, When transferring profits abroad to pay investors, taxable income from capital investment is not included in the profits of a one-member limited liability company owned by an individual as prescribed at Point c, Clause 3, Article 2. Circular 111/2013/TT-BTC of BTC was amended in Clause 6, Article 11 of Circular 92/2015/TT-BTC dated June 15, 2015.
