OFFICIAL LETTER 2940/TCT-TNCN DATED 30 JUNE 2016 OF GDT GUIDING SALARY, WAGE OF OWNER OF AN INDIVIDUAL-OWNED ONE MEMBER COMPANY LIMITED
According to official letter 2940/TCT-TNCN guiding salary, wage of owner of an individual-owned one member company limited as follows:
- Salary, wage of owner of private company, an individual-owned one member company limited who directly runs business and production activities will not be included in CIT expense and PIT taxable.
- Remunerations for founding members or management board members that they do not directly run business and production activities must be included their PIT taxable income.
