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Payment of Tax


PAYMENT OF TAX

  • Tax on the basis of Estimated Chargeable Income (ECI) shall be paid on or before the due date for furnishing ECI i.e. within three (3) months after the end of accounting period relating to that Year of Assessment.

  • Tax on the basis of Income Tax Returns shall be paid on or before 30 June.

  • Tax on the basis of additional assessment raised by Revenue Division shall be paid within 30 days after the service of the Notice of Assessment.

  
METHOD OF PAYMENT

CASH OR CHEQUES

  • Tax should be paid by cash or cheques to the Collector of Income Tax, Brunei Darussalam. 

  • All cheques must be crossed and paid to "GOVERNMENT OF BRUNEI DARUSSALAM".


INTERNET BANKING FACILITY

  • Internet Banking Facility through the following banks is now provided for paying tax:

    • Baiduri Bank Berhad
    • Bank Islam Brunei Darussalam Berhad
    • Standard Chartered Bank
  • Please contact Revenue Division to obtain the Revenue Division's bank account number for tax payment made via Internet Banking Facility.

  • If payment is made through Internet Banking Facility, you are required to input the following details:
    • Revenue Division Tax Payment in Payee Name field
    • Return ID (without any additional characters/numbers) in the Reference Number field *
      (Example: 100001234 for Income Tax Returns; 600001234 for Withholding Tax Form)
    • Amount of Tax Liability

(*Note: Return ID generated by STARS after filing any forms is required when making payment via bank channel for auto-reconciliation purposes.)


ELECTRONIC/TELEGRAPHIC TRANSFER

  • For payment through electronic transfer, enquiries may be made directly to the Revenue Division.

(Please refer to our step by step guide – Make Payment at STARS Services Portal, click here or here for the guide).



PAYMENT COUNTER

OPERATING HOURS

Mondays - Thursdays & Saturdays          8.00 am - 12.00 pm & 1.30 pm - 3.30 pm

Fasting Month                                          8.15 am - 1.30 pm

PENALTY OF LATE PAYMENT

BEFORE YEAR OF ASSESSMENT 2012

If tax is not paid within 30 days notwithstanding the objection to the assessment, a penalty of five percent (5%) of the amount due shall be imposed (Section 72(1)(a)).


YEAR OF ASSESSMENT 2012 AND ABOVE

  • If tax due based on ECI is not paid after three (3) months after the end of accounting period relating to that Year of Assessment, a penalty of five percent (5%) of the amount due shall be imposed.

  • If tax due based on Income Tax Returns is not paid after 30 June, a penalty of five percent (5%) of the amount due shall be imposed (i.e. 1 July).

  • An additional penalty of one percent (1%) of the tax outstanding shall be imposed for each completed month of the outstanding tax remains unpaid but the total additional penalty shall not exceed 12% (Section 72(1)(bb)).


TAX REFUND

Request for refund must be submitted to the Revenue Division together with original receipt of payment.
Refund requests can now be submitted via STARS Services Portal. However, original receipt of payment for respective refund request is still required to be submitted to Revenue Division.