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Direction under section 86

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Enacted: 2024

Front matterCover and publication detailsOpen

No. S 31

INCOME TAX ACT

(Chapter 35)

Direction under section 86

Opening note

Preamble

In exercise of the power conferred by section 86 of the Income Tax Act, the Minister of Finance and Economy, with the approval of His Majesty the Sultan and Yang Di-Pertuan, has directed, subject to such conditions as he may impose, that the tax at the rate of 9.25 per cent shall be levied and paid for the years of assessment 2021 and 2022 upon the income of persons carrying on the following industry- {a} tourism; {b} hospitality (including registered hotels and lodgings); {c} restaurants and cafes; and {d} public transportation (water and air). Made this 29th. day of Ramadhan, 1445 Hijriah corresponding to the 9th. day of April, 2024. DATO SERI SETIA DR. A WANG HAJI MOHD AMIN LIEW BIN ABDULLAH Minister in the Office of the Prime Minister and Minister of Finance and Economy II. Dicetak oleh Print Plus Sdn. Bhd., Bandar Seri Begawan BB3510, Negara Brunei Darussalam.

Common questions

What is Direction under section 86?: Direction under section 86 is Brunei Subsidiary Legislation, cited as Subsidiary Legislation S31 2024, currently marked in force and first recorded in 2024.
Is Direction under section 86 still in force?: Yes — Direction under section 86 is currently in force.
When did Direction under section 86 take effect?: Direction under section 86 was first recorded in 2024.
Where can I read the official version of Direction under section 86?: The official text of Direction under section 86 is published at agc.gov.bn.

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Direction under section 86

The full official text, structured for quick navigation. Copy any section or jump straight to it.

Enacted

2024

Common questions

What is Direction under section 86?

Direction under section 86 is Brunei Subsidiary Legislation, cited as Subsidiary Legislation S31 2024, currently marked in force and first recorded in 2024.

Is Direction under section 86 still in force?

Yes — Direction under section 86 is currently in force.

When did Direction under section 86 take effect?

Direction under section 86 was first recorded in 2024.

Where can I read the official version of Direction under section 86?

The official text of Direction under section 86 is published at agc.gov.bn.

Something wrong on this page?