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Updated 8 Oct 2026, 02:43

Laws
Investment Incentives Act
Part V
s 35

Repealed1984 Revised EditionCurrent version · 1984 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)

Contents

Investment Incentives Act

Find in this Act

1Short title
2Interpretation

3Declaration of pioneer industry and products
4Application for pioneer certificate
5Grant of pioneer certificate
6(1) At any time during its tax relief period a pioneer company may make an application in writing to the Board to amend its pioneer certifi...
7(1) To prevent hardship in the case of any company, an order or pioneer certificate made or given under section 3 or 5 or any amendment of...
8Where a pioneer certificate has been issued to a pioneer company in respect of a proposed factory, the company shall within 14 days (or suc...
9Production certificate
10Amendment and cancellation of pioneer certificates
11Restriction on publication of period, certificate, etc.
12Forms

13Tax relief pioneer
14Further extension of tax relief period
15Old and new business
16Restriction on business carried on before end of tax relief period
17Power to direct in certain events
18Capital allowance
19Return of income
20Computation of income during tax relief period
21Exemption from income tax
22Certain dividends exempted from income tax
23Income wrongly exempted, etc.
24(1) Subject to this section, where a pioneer company has for the whole of its tax relief period incurred a loss in respect of its old busin...

25Power and procedure for declaring an industry and a product an approved industry and an approved product
26Issue of expansion certificate and amendment thereof
27Tax relief period
28Tax relief

29Procedure and power for applying and issuing an approved foreign loan certificate
30Restriction on disposal of specified productive equipment
31Exemption of approved foreign loan interest from tax
32Exemption of additional interest on approved foreign loan from tax

33Exemption from import duties
35Cap.
36Cap. Investment Incentives 36 Provided that similar machinery, equipment, component parts, accessories and building structures of approxima...
34Restriction on disposal
35Duty to be paid if disposed
36Notwithstanding the provision of section 11 of the

37Power to enter, etc.
38His Majesty the Sultan and Yang Di-Pertuan in Council may make rules —

Schedules

Column 1 Industries Column 2 Products 1. Aircraft Catering Service..... Various types of food for Airlines 2. Cement Finish Mill..... Cem...

Investment Incentives Act · 1984 Revised Edition · Part V

Section 35

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Official textFrom Attorney General's Chambers, unchanged

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Part VI

Read on from Part VI

Schedules

Details

Investment Incentives Act · s 35

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Where this comes from

Attorney General's Chambers · Investment Incentives Act, 1984 Revised Edition. Reader record updated on 2 Oct 2026.

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bruneilaws by aturio

Free to read. Laws come from the Attorney General's Chambers of Brunei Darussalam, their official publisher. Check the official version before you rely on it.

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Updated 8 Oct 2026, 02:43