Direction under section 86

BRUNEI DARUSSALAM GOVERNMENT GAZETTE

No. S 31

INCOME TAX ACT

(Chapter 35)

Direction under section 86

In exercise of the power conferred by section 86 of the Income Tax Act, the

Minister of Finance and Economy, with the approval of His Majesty the Sultan and Yang Di-Pertuan, has directed, subject to such conditions as he may impose, that the tax at the rate of 9.25 per cent shall be levied and paid for the years of assessment 2021 and 2022 upon the income of persons carrying on the following industry-

{a} tourism;

{b} hospitality (including registered hotels and lodgings);

{c} restaurants and cafes; and

{d} public transportation (water and air).

Made this 29th. day of Ramadhan, 1445 Hijriah corresponding to the 9th. day of April, 2024.

DATO SERI SETIA DR. A WANG HAJI MOHD AMIN LIEW BIN ABDULLAH

Minister in the Office of the Prime Minister and Minister of Finance and Economy II.

Dicetak oleh Print Plus Sdn. Bhd., Bandar Seri Begawan BB3510,

Negara Brunei Darussalam.