OFFICIAL LETTER NO. 2809/TCT-TNCN DATED 10 JULY 2015 OF GDT IN GUIDANCE OF PIT FOR OWNER OF PRIVATE ENTERPRISE
According to official letter 2809/TCT-TNCN:
In case, individuals are owners of private enterprises withdrew from the business capital which is formed from profit after tax and withdrawing, reducing capital is performed under regulations of Clause 3 article 142 Law on enterprise 60/2005/QH11, they do not have to pay PIT for this withdrawl
