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 through COR Form and send it 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)
Below are the list of countries that Brunei Darussalam have sign ADTA and the link to each agreement:
ADTA
| Country | Date of Enforcement | Links |
|---|---|---|
| United Kingdom | 23 January 1951 | NA | English Version |
| 19 December 2013 (Agreement to amend the agreement for avoidance of double taxation) | Malay Version | English Version | |
| Indonesia | 3 April 2002 | Malay Version | English Version |
| China | 29 December 2006 | Malay Version | English Version |
| Singapore | 14 December 2026 | Malay Version | English Version |
| 29 August 2010 (Protocol to amend ADTA) | Malay Version | English Version | |
| Vietnam | 1 January 2009 | Malay Version | English Version |
| Oman | 28 June 2009 | Malay Version | English Version |
| Bahrain | 18 July 2009 | Malay Version | English Version |
| 31 December 2014 (Protocol to amend ADTA) | Malay Version | English Version | |
| Japan | 19 December 2009 | NA | English Version |
| Pakistan | 25 December 2009 | Malay Version | English Version |
| Malaysia | 17 June 2010 | Malay Version | English Version |
| Laos | 17 June 2010 | NA |
| Hong Kong | 19 December 2010 | Malay Version | English Version |
| Kuwait | 2 June 2011 | NA | English Version |
| United Arab Emirates | 21 November 2014 | Malay Version | English Version |
| Qatar | 26 August 2016 | Malay Version | English Version |
| South Korea | 14 October 2016 | Malay Version | English Version |
| Luxembourg | 26 January 2017 | Malay Version | English Version |
| Cambodia | 27 July 2017 | Malay Version | English Version |
| The Philippines | 25 January 2024 | Malay Version | English Version |
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
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MUTUAL AGREEMENT PROCEDURES (MAP) GUIDELINES
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MUTUAL AGREEMENT PROCEDURES (MAP) PROCESS
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MUTUAL AGREEMENT PROCEDURES (MAP) FLOWCHART
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MUTUAL AGREEMENT PROCEDURES (MAP) LETTER OF AUTHORISATION
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