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The Government of Brunei Darussalam has signed Avoidance of Double Taxation Agreements (ADTA) with a number of countries which serves to lessen the burden of tax on companies when operating in Brunei Darussalam and the other signatory country.

 

To claim for credit against Brunei Darussalam tax, evidence of payment must be produced to support the claim. Companies which is a resident of Brunei Darussalam can apply for Certificate of Residence by downloading the form through  https://www.stars.gov.bn/eServices/Public/Docs/Certificate%20of%20Residence%20Form.pdf and send it to the following address:

 

By Post

 

Director

Revenue Division

Ministry of Finance

Ministry of Finance Building

Commonwealth Drive BB3910

Brunei Darussalam

 

By Fax

 

A copy of the request may be sent by fax to + 673 2383932

(The original copy must be sent for processing purposes)

 

Below are the list of countries that Brunei Darussalam have sign ADTA and the link to each agreement:

STATUS OF AVOIDANCE OF DOUBLE TAXATION AGREEMENT (ADTA):

Country

Date of enforcement

Links

United Kingdom

19 December 2013 (Agreement to amend the agreement for avoidance of double taxation)

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2013/BM/B083.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2013/EN/S083.pdf

Indonesia

3 April 2002

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2002/BM/B037.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2002/EN/s037.pdf

China

29 December 2006

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2006/BM/b097.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2006/EN/s097.pdf

Singapore

14 December 2006

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2006/BM/b096.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2006/EN/s096.pdf

29 August 2010 (Protocol to amend ADTA)

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/BM/B084.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/EN/s084.pdf

Vietnam

1 January 2009

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2008/BM/B110.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2008/EN/S110.pdf

Oman

28 June 2009

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/BM/B040.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/EN/S040.pdf

Bahrain

18 July 2009

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/BM/B039.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/EN/S039.pdf

31 December 2014 (Protocol to amend ADTA)

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2014/BM/B059.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2014/EN/S059.pdf

Japan

19 December 2009

Malay version:

N/A

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2009/EN/S046.pdf

Pakistan

25 December 2009

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2009/BM/B047.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2009/EN/S047.pdf

Malaysia

17 June 2010

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/BM/B001.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/EN/s001.pdf

Laos

20 October 2010

N/A

Hong Kong

19 December 2010

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/BM/B072.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2010/EN/s072.pdf

Kuwait

2 June 2011

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2011/EN/S027.pdf

United Arab Emirates

21 November 2014

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2014/BM/B043.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2014/EN/S043.pdf

Qatar

26 August 2016

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2016/BM/B030.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2016/EN/S030.pdf

South Korea

14 October 2016

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2016/BM/B017.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2016/EN/S017.pdf

Luxembourg

26 January 2017

Malay version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2016/BM/B029.pdf

English version:

 http://www.agc.gov.bn/AGC%20Images/LAWS/Gazette_PDF/2016/EN/S029.pdf

 

 

MUTUAL AGREEMENT PROCEDURES (MAP)

MAP are procedures through which competent authorities consult to resolve disputes with regards to the application of Avoidance of Double Taxation Agreements (ADTA).

 

The MAP article in ADTA allows competent authorities of both contracting states to negotiate in order to resolve any international tax disputes including matters concerning taxpayers. For example, taxpayers can apply MAP to competent authorities of a ADTA, if the taxpayers is certain that double taxation has occur or will occur as a result of the provisions in the ADTA.

 

Overall, the objective of MAP is to negotiate as arm’s length position that is acceptable to both competent authorities of the contracting states and also to seek to avoid double taxation for its taxpayers. Mutual Agreement Procedure Guidelines attached here provide information for MAP process in Brunei Darussalam.

MUTUAL AGREEMENT PROCEDURES (MAP) GUIDELINES

You may click here for the above mentioned document.

MUTUAL AGREEMENT PROCEDURES (MAP) PROCESS

You may click here for the above mentioned document.

MUTUAL AGREEMENT PROCEDURES (MAP) FLOWCHART

You may click here for the above mentioned document.

MUTUAL AGREEMENT PROCEDURES (MAP) LETTER OF AUTHORISATION

You may click here  for the sample of the letter of authorisation.

 

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