Brunei Darussalam

According to the Section 2 of the Income Tax Act (Chapter 35) meaning of "resident" in relation to an individual means a person who, in the year preceding the year of assessment, resides in Brunei Darussalam except for such temporary absence thereform as to the Collector may consider reasonable and not inconsistent with a claim by such person to be resident in Brunei Darussalam, and includes a person who is physically present or who exercises an employment (other than as director of a company) in Brunei Darussalam for 183 days or more during the year preceding the year of assessment.

Income Tax Act (Chapter 35) is available at http://www.mof.gov.bn/divisions/revenue-relevant-acts.aspx

According to the Section 2 of the Income Tax Act (Chapter 35) meaning of "resident" in relation to a company or a body of persons, means a company or a body of persons the control and management of whose business is exercised in Brunei Darussalam.

Interpretation:

• Company means a company incorporated or registered under the Companies Act (Chapter 39) or any law in force elsewhere.
• Body of persons means any body politic, corporate or collegiate and any company, fraternity, fellowship, or society of persons whether corporate or not corporate.

Companies Act (Chapter 39) is available at http://www.mof.gov.bn/divisions/acts.aspx

For reporting purposes, all entities which falls under the definition of resident in Section 2 of the Income Tax Act (Chapter 35) are considered tax resident of Brunei Darussalam.

1) Mohammad Noorul Aiman bin Haji Jaman (Mr)
Senior Finance Officer
Email: aiman.jaman@mof.gov.bn

2) Norul Adibah Abdullah (Ms) Finance Officer
Email: adibah.abdullah@mof.gov.bn

3) Hj Muhammad Bukhari bin Hj Abd Rajid (Mr)
Finance Officer
Email: bukhari.rajid@mof.gov.bn

Address

Revenue Division
Level 1, Island Block
Ministry of Finance
Commonwealth Drive BB3910
Brunei Darussalam

Telephone: +673 2383933 / +673 2380651
Fax: +673 2383932