​Avoidance of Double Taxation (ADTA)

The Government of Brunei Darussalam has signed Avoidance of Double Taxation Agreements (ADTA) with a number of countries which serves to lessen the burden of tax on companies when operating in Brunei Darussalam and the other signatory country.

To claim for credit against Brunei Darussalam tax, evidence of payment must be produced to support the claim. Companies which is a resident of Brunei Darussalam can apply for Certificate of Residence by downloading the form, (click here​) and send it with an official letter to the following address:

 
By Post

Director
Revenue Division
Ministry of Finance and Economy
Ministry of Finance and Economy Building
Commonwealth Drive BB3910
Brunei Darussalam

By Fax

A copy of the request may be sent by fax to + 673 2383932
(The original copy must be sent for processing purposes)

By Email

A scanned copy of the form and letter can be emailed to international.revenue@mofe.gov.bn 

Below are the list of countries that Brunei Darussalam have sign ADTA and the link to each agreement:

STATUS OF AVOIDANCE OF DOUBLE TAXATION AGREEMENT (ADTA):

MUTUAL AGREEMENT PROCEDURES (MAP)

MAP are procedures through which competent authorities consult to resolve disputes with regards to the application of Avoidance of Double Taxation Agreements (ADTA).

The MAP article in ADTA allows competent authorities of both contracting states to negotiate in order to resolve any international tax disputes including matters concerning taxpayers. For example, taxpayers can apply MAP to competent authorities of a ADTA, if the taxpayers is certain that double taxation has occur or will occur as a result of the provisions in the ADTA.

Overall, the objective of MAP is to negotiate as arm’s length position that is acceptable to both competent authorities of the contracting states and also to seek to avoid double taxation for its taxpayers. Mutual Agreement Procedure Guidelines attached here provide information for MAP process in Brunei Darussalam.

MUTUAL AGREEMENT PROCEDURES (MAP) PROFILE

You may click here to access the page.

MUTUAL AGREEMENT PROCEDURES (MAP) GUIDELINES
You may click here for the above mentioned document.

MUTUAL AGREEMENT PROCEDURES (MAP) PROCESS
You may click here for the above mentioned document.

MUTUAL AGREEMENT PROCEDURES (MAP) FLOWCHART
You may click here for the above mentioned document.

MUTUAL AGREEMENT PROCEDURES (MAP) LETTER OF AUTHORISATION
You may click here for the sample of the letter of authorisation.