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Updated 8 Oct 2026, 02:43

Laws
Income Tax Act
Part
s 86C

In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)

Contents

Income Tax Act

Find in this Act

1Citation and extent
2Interpretation

3Collector and other officers
4Official secret
5Rules
5AIdentification of officers
5BRulings
6Service and signature of notices
6AElectronic service
7Free postage

Imposition of Income Tax

8Charge of income tax
8ATax on exports
9Taxable profits and gains
10Income exempted

Ascertainment of Income

11Deductions allowed
11BFurther deduction for export market development expenditure and certain advertising expenses
11CExpenditure on research and development
11DFurther deduction for expenditure on research and development project
11EFurther deduction for contribution to Employee Trust
11FFurther deductions for contributions…
11GFurther deduction for payment of salary on account of maternity leave
12Deductions not allowed
13Initial and annual allowances. Industrial buildings and structures
14Balancing allowances and charges. Industrial buildings and structures
15Definitions
16Initial and annual allowances. Machinery or plant
16AWriting-down allowances for approved know-how or patents
16BAllowances of 3 years write-off for machinery and plant, and 100 per cent write-off for computer, prescribed office automation equipment etc.
16CIndustrial and manufacturing allowance for machinery and plant
17Balancing allowances and charges in respect of machinery or plant
18Replacement of machinery or plant
19Mines, oil wells etc.
20Carry forward of allowances
21Insurance companies
22Profits of non-resident shipowner and charterer
23Profits of non-resident’s air transport and cable undertakings
24Income from certain dividends to include tax thereon
25Collector may disregard certain transaction and dispositions

Ascertainment of Statutory Income

26Basis for computing statutory income
27Executors and beneficiaries
28Apportionment of income
29Partnership

Ascertainment of Assessable Income

30Assessable income from all sources

Ascertainment of Chargeable Income and Personal Reliefs

31Chargeable income
32Resident individual allowances
33Omitted

34Rate of tax upon individuals
35Rate of tax upon companies and others
35ALiquefied natural gas
36Deduction of tax from dividends of companies
37Witholding of tax in respect of interest paid to non-resident persons
37AApplication of section 37 to royalties, management fees etc.
37BApplication of section 37 to non-resident director’s remuneration
38Any tax which has been deducted from any payment under the provisions of section 37, 37A or 37B shall, when such payment is included in Inc...
39D. Relief in case of double taxation
40Relief in respect of Commonwealth income tax
41Arrangements in relation to tax and other matters
42Tax credits
42ATax credit for contribution to Employee Trust
42AATax credit on salaries paid to new employees
42ABTax credit for training
42BTax credit for balancing, modernisation and replacement of machinery or plant
42CMaximum limit on admissibility of tax credit

43Wife’s income
44Chargeability of trustees etc.
45Chargeability of agent of person residing out of Brunei Darussalam
46Acts to be done by trustees and certain others
47Managers of companies or bodies of persons
48Indemnification of representative
49Deceased persons
50Company wound up
51Joint trustees

52Return of income
52AFurnishing of estimate of chargeable income if no return is made under section 52
53(No section).
54Collector may call for further returns
55Power to call for returns and documents
55APower to call for statements of bank etc.
55BPower of Collector to access and to obtain information
55CFailure to comply with notices issued by Collector
55DSection 55B notice applies notwithstanding duty of secrecy under relevant laws
55ESection 55B notice may be subject to confidentiality duty
56Returns to be deemed to be furnished by due authority
56AKeeping of books of account and giving of receipts
57Returns to be made by Government officers and employers
58Lists to be prepared by representative or agent
59Occupiers to furnish returns of rent payable
60Returns to be made by partnership

60ASelf-assessment
61Collector to make assessments
61AAudit
62Additional assessment
63List of persons assessed and notices of assessments
64Appointment of agents
65Service of notices of assessment
66Errors and defects in assessment and notice

Reviews and Appeals

66ABoard of Review
66BRight of review
66CHearing and disposal of petitions for review
66DProceedings before Board
67Appeals to High Court
67AAppeals to Court of Appeal
67BRules as to appeals
68Assessment to be final and conclusive

Collection, Recovery and Repayment of Tax

69(No section). Income Tax
69APayment of tax with estimate of chargeable income and return of income
70Time within which payment to be made
71Recovery of tax from persons leaving Brunei Darussalam
72Penalty for non-payment of tax and enforcement of payment
73(No section).
74Suit for tax by Collector and refund of port clearance
74AStatement of Collector sufficient
75Deduction of tax from emoluments and pensions
76Remission of tax
77Repayment of tax and deduction where tax paid or payable affected by double taxation relief
77AChange of address

Offences and Penalties

78Offences and penalties
79Penalty for making incorrect return
80Penal provisions relating to fraud etc.
80ASerious fraudulent tax evasion
81Penalties for offences by authorised and unauthorised persons
82Tax to be payable notwithstanding proceedings for penalties
83Sanction for prosecution
84Jurisdiction of courts
85Saving for criminal proceedings
86Concessions for special cases
86AInterpretation of this Part
86BPurpose of this Part
86C(No section).
86DRequest for information
86ECollector to serve notice of request on certain persons
86FPower of Collector to obtain information
86GPower of Collector to obtain information from other authorities
86HRules for purposes of this Part
86IInterpretation of this Part
86JPurpose of this Part
86KInternational tax compliance agreements
86LProvision of information to Collector
86MOffences
86NAnti-avoidance
86OPower of Collector to obtain information
86PInformation may be used for administration of Act
86QRegulations to implement international tax compliance agreements etc.
86R

Schedules

SCHEDULE 1 (section 1(2)) EXTENT TO WHICH ACT APPLIES (a) Tax shall be charged, levied and collected only in respect of the incomes of comp...
SCHEDULE 2 (section 34) RATE OF TAX ON CHARGEABLE INCOME Chargeable Income Rate of Tax Income Tax
SCHEDULE 3 (section 19) MINES, OIL WELLS ETC. Expenditure to which Schedule 3 applies 1. (1) In this Schedule, “expenditure to which this S...
SCHEDULE 3 — (continued) (vii) any expenditure on so much of a building or structure as was constructed for use as an office, unless the ca...
SCHEDULE 3 — (continued) (b) the denominator represents the sum of that output and the total potential future output of the source, estimat...
SCHEDULE 3 — (continued) (a) any initial allowances made in respect of that expenditure or any part thereof for that or any previous year o...
SCHEDULE 3 — (continued) (5) In no case shall the amount on which a balancing charge is made upon a person in respect of any assets exceed...
SCHEDULE 4 (section 86D(2)) INFORMATION TO BE INCLUDED IN REQUEST FOR INFORMATION UNDER PART 14A 1. The purpose of the request. 2. The iden...
SCHEDULE 5 (section 16C) LIST OF APPROVED INDUSTRIES AND PRODUCTS 1. Cement Finish Mill Cement. 2. Pharmaceutical Various types of medicine...
SCHEDULE 5 — (continued) 15. Sheet metal-forming Roofing, walling, fencing, roof trusses, frames, fitting and fixtures, ducting, containers...
SCHEDULE 5 — (continued) 19. Manufacture of radio, television and communication equipment and apparatus The manufacture of radio and televi...
SCHEDULE 5 — (continued) - manufacture of pagers; - manufacture of cellular phones; - manufacture of mobile communication equipment; - manu...
SCHEDULE 5 — (continued) - manufacture of envelopes and letter-cards; - manufacture of registers, accounting books, binders, albums and sim...

Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties

Section 86C

No plain-English summary for s 86C yet. See the rest of this law

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Schedules

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Income Tax Act · s 86C

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Attorney General's Chambers · Income Tax Act, 2024 Revised Edition. Reader record updated on 2 Oct 2026.

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Updated 8 Oct 2026, 02:43