Regulations and Legislations
The establishment of the Income Tax Board of Review aims to facilitate the administration and operation of taxation in Brunei Darussalam. The Income Tax Board of review introduces a new process of hearing, examining and settlement of objection cases from companies against the Collector of Income Tax’s Assessment. It will create a more transparent and fair system of administration of corporate tax as objection cases will be reviewed by an independent body.
Companies may present their appeal by writing to the Secretary of the Income Tax Board of Review, Income Tax Board of Review office at level 4, Ministry of Finance Building, Commonwealth Drive, Jalan Kebangsaan BB3910, Brunei Darussalam. A fee of BND $200.00 is chargeable for each appeal.
You may find the relevant regulations and legislations here and here.