Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/07/2019

Brunei Darussalam

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 28 March 2019 - Or. Engl.

ANNEX A - Taxes to which the Convention would Apply

Article 2, paragraph 1.a.i:
- Income tax imposed under Income Tax Act (Chapter 35), and
- Petroleum profits tax imposed under Income Tax (Petroleum) Act (Chapter 119).
Period covered: 01/07/2019 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 28 March 2019 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

For the purposes of Article 3, paragraph 1.e, of the Convention, the term “national” in relation to Brunei Darussalam means any individual possessing the nationality of Brunei Darussalam, and any legal person, partnership or association deriving its status as such from the laws in force in the Brunei Darussalam.
Period covered: 01/07/2019 -
Articles concerned : 3

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 28 March 2019 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, Brunei Darussalam declares that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/07/2019 -
Articles concerned : 4, 5, 7

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 28 March 2019 - Or. Engl.

In accordance with Article 9, paragraph 3, of the Convention, Brunei Darussalam declares that it will not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/07/2019 -
Articles concerned : 9


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