Payment of Tax Method of Payment Payment Counter Penalty for Late Payment Tax Refund
Payment of Tax
Tax Refund
Payment of Tax Tax shall be paid within 30 days after the service of the Notice of Assessment (Section 70).
Tax shall be paid within 30 days after the service of the Notice of Assessment (Section 70).
Method of Payment 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". For payment through electronic transfer, enquiries may be made directly to the Revenue Division.
Method of Payment
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". For payment through electronic transfer, enquiries may be made directly to the Revenue Division.
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".
For payment through electronic transfer, enquiries may be made directly to the Revenue Division.
Payment Counter Operating HoursMondays - Thursdays & Saturdays 8.00 am - 12.00 pm & 1.30 pm - 3.30 pmFasting Month 8.15 am - 1.30 pm
Payment Counter
Operating HoursMondays - Thursdays & Saturdays 8.00 am - 12.00 pm & 1.30 pm - 3.30 pmFasting Month 8.15 am - 1.30 pm
Penalty of Late Payment 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)). 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)).
Penalty of Late Payment
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)). 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)).
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)).
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 The Government will refund any excess tax paid. Request for refund must be submitted to the Revenue Division together with original receipt of payment.
The Government will refund any excess tax paid. Request for refund must be submitted to the Revenue Division together with original receipt of payment.