Section 55
For the purposes of this Part, unless the context otherwise requires –
of Investment Incentives Order, 2001
“commencement day”, in relation to an export service company or export service firm, means the date specified under subsection (3) of section 56 in the certificate issued to that company or firm under that section;
“export service company” means a company which has been issued with a certificate under subsection (2) of section 56;
“qualifying services” means any of the following services undertaken with respect to overseas projects for persons who are neither residents of nor permanent establishments in Brunei Darussalam –
(a)
technical services including construction, distribution, design and engineering services;
Incorporating amendments until S 5/2011
(Cleancopy) NANI/H.AFIF/fiqah _ as of 11th March 2020
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BLUV as at 16th February 2011
(b)
consultancy, management, supervisory or advisory services relating to any technical matter or to any trade or business;
(c)
fabrication of machinery and equipment and procurement of materials, components an equipment;
(d)
data processing, programming, computer software development, telecommunications and other computer services;
(e)
professional services including accounting, legal, medical and architectural services;
(f)
educational and training services; and
(g)
any other services as the Minister may prescribe.
Application for and issue of certificate to export service company.