OFFICIAL LETTER 13718/CT-TTHT DATED 29/3/2019 OF HA NOI TAX DEPARTMENT ABOUT PIT, CIT FOR ONE MEMBER LIMITED COMPANY
Official letter 13718/CT-TTHT dated 29/3/2019 of Ha Noi Tax Department about PIT, CIT for one member limited company:
The salary and remuneration of the owner (director) of a limited liability company shall not be subject to personal income tax and the company shall not deduct when determining the income subject to CIT for this clause. From January 1, 2015, the profit shared by an individual who owns a limited liability company after paying CIT is not subject to PIT.
