The Ministry of Finance (MoF) announced the establishment of the Income Tax Board of Review, on 14 February 2017. The establishment aims to facilitate the administration and operation of taxation in Brunei Darussalam. The Income Tax Board of Review introduces a new process of hearing, examining and settlement of objection cases from companies against the Collector of Income Tax’s assessment.

It will create a more transparent and fair system of administration of corporate tax as objection cases will be reviewed by an independent body. Companies may present their appeal by writing to the Secretary of the Income Tax Board of Review, with fee of BND 200 for every appeal, at Income Tax Board of Review Office at level 4 of the Ministry of Finance building in Jalan Commonwealth Drive.