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bruneilawsby aturio
In force2024 Revised Edition
Contents

Part 8

37A. Application of section 37 to royalties, management fees etc.

(1)

Section 37 applies, in relation to the payment of any income referred to in section 9(4) or (5) by any person to another person not known to him to be resident in Brunei Darussalam, as those provisions apply to any interest paid by a person to another person not known to him to be resident in

Brunei Darussalam.

(2)

For the purposes of this section —

(a)

any reference in those provisions to interest shall be construed as a reference to the income referred to in section 9(4)

or (5); and

(b)

the reference to 2.5 per cent in section 37(1) shall be construed as a reference to the respective rates of the taxes specified in section 35(2) or (2A), as the case may be.

Report

Read on from s 37B

Part 9

Read on from Part 9

Part

Returns

Read on from Part

Part

Assessments

Read on from Part

Part

Reviews and Appeals

Read on from Part

Part

Collection, Recovery and Repayment of Tax

Read on from Part

Part

Offences and Penalties

Read on from Part

Schedules