On March 29th, 2019, Hanoi Department of Tax issued the Official Letter No.13718/CT-TTHT. Accordingly, the salaries and wages of the owner (director) of a single-member limited liability company are not subject to PIT, the Company cannot deduct it when determining the Corporate Income Tax (CIT) for this amount.
From January 1st, 2015, the divided profit of an individual who is the owner of a single member limited liability company after paying CIT is not required to pay PIT.
