Director's Remuneration

Queries on Director Remuneration: 1. Person's name is appearing as a manager in Trade License but doesn't have visa from the company. He is being paid monthly remuneration will it fall under Director remuneration and subject to VAT or can be treated as salary / remuneration to Executive Director which are not subject to VAT? 2. Person's name is appearing as a manager in Trade License also he is the share holder of the company. Doesn't have visa from that company. He is being paid monthly remuneration will it fall under Director remuneration and subject to VAT or can be treated as salary / remuneration to Executive Director which are not subject to VAT?