OFFICIAL LETTER NO 3683 / CTBNI-TTHT OF TAX OBLIBATIONS FOR TRANSFER OF PROFIT ABROAD
Official Letter No. 3683 / CTBNI-TTHT on obligations fulfillment when remitting profits abroad as follows:
In case, the investor who is an individual of a one-member limited liability company withdraws profits after the company has fulfilled its tax obligations to the state, the profit transferred to the investor is not subject to PIT from the beginning. from capital. The company must send a written notice of the remittance of profits overseas using the form issued together with the Circular No. 186/2010 / TT-BTC to the supervisory tax authority at least 07 working days before the remittance.
