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​​​​Withholding of Tax - Claim of relief


CLAIM OF RELIEF FROM BRUNEI DARUSSALAM INCOME TAX UNDER AVOIDANCE OF DOUBLE TAXATION AGREEMENT (ADTA)

Section 77 of the Income Tax Act governs the “Repayment of tax and deduction where tax paid or payable affected by double taxation relief”. Accordingly, any non-resident from a country that have signed Avoidance of Double Taxation Agreement (ADTA) with Brunei Darussalam who wishes to claim relief under such ADTA, may initiate its request by filing the Income Tax Return for the relevant Year of Assessment.*

The basis of claim may be incorporated in an application addressed to the Collector of Income Tax (Revenue Division) for requisite relief by identifying the relevant provision of the ADTA which is relied upon in support of the claim.

You may refer to 'Checklist for Withholding Tax Refund Application' for documentation required.

As Brunei Darussalam adopts preceding year basis of taxation for all sources of income, non-residents may apply for the relief after the end of the basis period relevant to the Year of Assessment. The basis period January 2020 till Dec 2020 falls in the Year of Assessment 2021. The return of income for YOA 2021 should be filed between 1st January 2021 and 30 June 2021.

Non-resident companies who wish to claim for refund, need to initiate request to wht.revenue@mofe.gov.bn with subject 'WHT: ITR FORM REQUEST' and clearly state the Name of non-resident company; Company's Registration Number in Country of Residence and Company Registered Address.

Further guidelines on Withholding of Tax can be obtained in the Public Ruling.