--- oa_review_kit: v1 guide_slug: brunei-tax guide_version: brunei-tax@2026-04-13T17:53:05.101Z archetype: personal_income --- # Review kit: Brunei Tax Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/brunei-tax/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Brunei Tax", slug `brunei-tax`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [intake_questions] A new personal-tax client sits down. What are your first five questions before you touch a number? 2. [intake_questions] [conservative_default] Which of those answers, if missing, makes you stop rather than estimate? 3. [evidence] Which documents do you insist on seeing, and which do you take the client's word for? 4. [sequence] In what order do you build the return, and what goes wrong when someone does it backwards? 5. [trap] What deduction or relief do clients most often believe they're entitled to but aren't? 6. [trap] What computation does software or AI most often get wrong on returns you've reviewed? 7. [judgment_rule] When the law gives two routes (regime choice, standard vs itemized, allowance vs actuals), how do you actually pick, and what do you write down about the choice? 8. [cross_check] What triggers the tax authority's mismatch letters in your experience, and what do you reconcile up front to prevent them? 9. [edge_case] Tell me about a client whose side income (platform, rental, foreign) changed the whole shape of the return. What did you do differently? 10. [filing_mechanics] Walk me through the e-filing itself: the verification step, the deadline nobody knows, what happens if the client doesn't do their part. 11. [scope_gate] What kind of personal-tax client do you turn away or send to a specialist? 12. [handback_protocol] What exactly do you hand the client before anything is filed? What's in your working paper? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: brunei-tax guide_version: brunei-tax@2026-04-13T17:53:05.101Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: brunei-tax description: Use this skill whenever asked about Brunei Darussalam tax obligations. Trigger on phrases like "Brunei tax", "Brunei VAT", "Brunei GST", "corporate tax Brunei", "MOFE filing". Brunei has NO VAT/GST and NO personal income tax. This skill covers corporate income tax at 18.5% and clarifies the absence of consumption tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Brunei tax work. jurisdiction: BN domain: income-tax tax_year: 2025 --- # brunei-tax ## Section 1 — Quick reference **Section 1 — Quick reference** | Field | Value | | --- | --- | | Country | Brunei Darussalam | | VAT/GST | NONE — Brunei does NOT have a VAT, GST, or any consumption tax | | Personal income tax | NONE | | Corporate income tax | 18.5% on chargeable income | | Return form | Corporate income tax return (annual) | | Filing portal | MOFE Revenue Division | | Authority | Revenue Division, Ministry of Finance and Economy (MOFE) | | Currency | BND (Brunei Dollar, pegged 1:1 to SGD) | | Filing frequency | Annual (corporate tax only) | | Deadline | Within 6 months of financial year-end | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | | Validated by | Pending local practitioner validation | **CRITICAL: Brunei has NO consumption tax.** There is no VAT return to prepare. This skill exists to prevent misclassification and to provide the corporate tax framework. **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown tax obligation | No consumption tax; corporate tax only if company | | Unknown withholding tax | Check if payment to non-resident triggers WHT | ## Section 2 — Required inputs and refusal catalogue ### Required inputs - **Minimum viable inputs** — financial statements for the year. Bank statements from: BIBD (Bank Islam Brunei Darussalam), Baiduri Bank, Standard Chartered Brunei, HSBC Brunei. ### Brunei-specific refusal catalogue - **R-BN-1 — Petroleum sector** — Petroleum companies are taxed under a separate regime (55% + 20% on profits). Please escalate. (Trigger: client in oil/gas under Petroleum Income Tax Act.) _(Petroleum Income Tax Act)_ - **R-BN-2 — VAT/GST return request** — Brunei does NOT have a VAT/GST or any consumption tax. No consumption tax return exists. If you need corporate income tax assistance, this skill can help. (Trigger: user asks for VAT/GST return preparation.) ## Section 3 — Supplier pattern library ### 3.1 Brunei banks **3.1 Brunei banks** | Pattern | Treatment | Notes | | --- | --- | --- | | BIBD, BANK ISLAM BRUNEI | Bank charges are a deductible expense | No VAT component | | BAIDURI, BAIDURI BANK | Same | Same | | STANDARD CHARTERED BN, HSBC BN | Same | Same | | INTEREST | Interest expense — deductible if for business | No VAT | ### 3.2 Government (exclude from expense claims where non-deductible) **3.2 Government (exclude from expense claims where non-deductible)** | Pattern | Treatment | Notes | | --- | --- | --- | | MOFE, REVENUE DIVISION | Tax payment — not deductible | Corporate tax | | TAP, EMPLOYEE TRUST FUND | Pension — deductible | Tabung Amanah Pekerja | ### 3.3 Utilities **3.3 Utilities** | Pattern | Treatment | Notes | | --- | --- | --- | | DES, DEPT OF ELECTRICAL SERVICES | Deductible expense | No consumption tax | | DST, PROGRESIF, IMAGINE | Deductible expense | Telecoms | ### 3.4 SaaS and international services **3.4 SaaS and international services** | Pattern | Treatment | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, META, AWS | Deductible expense; check WHT on non-resident services | No consumption tax; WHT may apply | | ZOOM, SLACK, CANVA | Same | Same | ### 3.5 Payroll **3.5 Payroll** | Pattern | Treatment | Notes | | --- | --- | --- | | SALARY, WAGES | Deductible expense | No income tax on employees | | TAP CONTRIBUTION | Deductible | Mandatory employee savings | ## Section 4 — Worked examples ### Example 1 — No consumption tax applies `05.04.2026 ; LOCAL CLIENT ; CREDIT ; Consulting fee ; BND 10,000` Brunei has no VAT/GST. This is revenue for corporate tax purposes. No consumption tax to charge or report. **Example 1 result table** | Date | Counterparty | Gross | Net | Tax | Rate | Return field | Notes | | --- | --- | --- | --- | --- | --- | --- | --- | | 05.04.2026 | LOCAL CLIENT | +10,000 | +10,000 | 0 | N/A | Revenue | No consumption tax | ### Example 2 — Purchase from overseas vendor `18.04.2026 ; AWS ; DEBIT ; Cloud hosting ; BND -500` No VAT/GST to self-assess. Check if withholding tax applies on payment to non-resident (typically 10% on management/technical fees, 15% on royalties). **Example 2 result table** | Date | Counterparty | Gross | Net | Tax | Rate | Return field | Notes | | --- | --- | --- | --- | --- | --- | --- | --- | | 18.04.2026 | AWS | -500 | -500 | 0 | N/A | Expense | Check WHT | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 No consumption tax — Brunei has no VAT, GST, sales tax, or service tax. - **No consumption tax** — Brunei has no VAT, GST, sales tax, or service tax. ### 5.2 Corporate income tax — 18.5% on chargeable income for companies. - **Corporate income tax rate** — 18.5% percent (On chargeable income for companies) ### 5.3 No personal income tax — Individuals not taxed on income. - **No personal income tax** — Individuals not taxed on income. ### 5.4 Withholding tax — 10% on management/technical fees to non-residents; 15% on royalties; other rates per treaty. - **Withholding tax rates** — 10% on management/technical fees to non-residents; 15% on royalties; other rates per treaty. ### 5.5 Stamp duty — Applies to certain documents (property transfers, share transfers). - **Stamp duty** — Applies to certain documents (property transfers, share transfers). ### 5.6 Customs duty — Applies on imports (separate from any consumption tax, which does not exist). - **Customs duty** — Applies on imports (separate from any consumption tax, which does not exist). ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 WHT on non-resident payments — Default: flag. Question: "Is this a management/technical fee or royalty to a non-resident?" - **WHT on non-resident payments** — Default: flag. Question: "Is this a management/technical fee or royalty to a non-resident?" ### 6.2 Petroleum operations — Default: refuse (R-BN-1). - **Petroleum operations** — Default: refuse (R-BN-1). ### 6.3 Tax treaty benefits — Default: flag. Question: "Does Brunei have a DTA with the recipient's country?" - **Tax treaty benefits** — Default: flag. Question: "Does Brunei have a DTA with the recipient's country?" ## Section 7 — Excel working paper template Per vat-workflow-base Section 3, adapted for corporate tax: Revenue, Deductible expenses, Non-deductible expenses, Chargeable income, Tax at 18.5%. ## Section 8 — Bank statement reading guide BIBD and Baiduri exports CSV/PDF. BND primary (pegged to SGD). Malay language descriptions common. Internal transfers: exclude. No VAT extraction needed — all amounts are gross. ## Section 9 — Onboarding fallback ### 9.1 Entity type — "Company, sole proprietor, or partnership?" (Only companies pay corporate tax.) - **Entity type** — "Company, sole proprietor, or partnership?" (Only companies pay corporate tax.) ### 9.2 Financial year — "What is your financial year-end?" - **Financial year** — "What is your financial year-end?" ### 9.3 Petroleum sector — "Are you in oil and gas?" (If yes, R-BN-1 fires.) - **Petroleum sector** — "Are you in oil and gas?" (If yes, R-BN-1 fires.) ### 9.4 Non-resident payments — "Do you pay management fees or royalties to non-residents?" - **Non-resident payments** — "Do you pay management fees or royalties to non-residents?" ## Section 10 — Reference material ### Sources 1. Income Tax Act (Chapter 35). 2. Companies Income Tax Act (Chapter 97). 3. Petroleum Income Tax Act. 4. MOFE Revenue Division guidelines. ### Known gaps 1. Petroleum sector refused. 2. No consumption tax means most of the vat-workflow-base structure is inapplicable. ### Change log - v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. Emphasis on absence of VAT/GST. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing. The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com). ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.