Official 4788/CTBNI salary paid to the director of one member company

Official 4788/CTBNI-THTT dated 09 October 2023, in case the company is a One Member Limited Liability Company owned by an organization (JS HitechVina Co., Ltd in Korea), there are expenses incurred for paying salary to the Company’s director (who is a founding member of JS HitechVina Co., Ltd). If the director personally participates in directly managing the Company’s operations, this salary expense will be in deductible expenses when calculating corporate income tax.

Please see attached letter for details: Cong van 4788-CTBNI-TTHT tien luong tra cho giam doc cong ty MTV