OFFICIAL LETTER 18349/CT-HTr DATED 11 APRIL 2016 OF HANOI TAXATION DEPARTMENT GUIDING CIT FOR SALARY, WAGE OF OWNER OF PRIVATE ENTERPRISE,OWNED-INDIVIDUAL ONE MEMBER COMPANY LIMITED
According to official letter 18349/CT-HTr:
For salary, wage of owner of private enterprise, owned-individual one member company limited that they directly participate in business operations will not be included in tax expense.