Section 37A
Application of section 37 to royalties, management fees etc.
ActIn forceProvision 51 of 140
Section 37A
(1)
Section 37 applies, in relation to the payment of any income referred to in section 9(4) or (5) by any person to another person not known to him to be resident in Brunei Darussalam, as those provisions apply to any interest paid by a person to another person not known to him to be resident in
Brunei Darussalam.
(2)
For the purposes of this section —
(a)
any reference in those provisions to interest shall be construed as a reference to the income referred to in section 9(4)
or (5); and
(b)
the reference to 2.5 per cent in section 37(1) shall be construed as a reference to the respective rates of the taxes specified in section 35(2) or (2A), as the case may be.