Where a company is engaged in –
- International trade in qualifying manufactured goods or Brunei Darussalam domestic product and export sales of those goods or produce separately or in combination exceed or are expected to exceed $3 million per annum; or
- Entrepot trade in any qualifying commodities and export sales of those qualifying commodities exceed or are expected to exceed $5 million per annum.
Tax Relief Period
The tax relief period of an international trading company, in relation to any certificate issued to that company, shall commence on commencement day and shall continue for a period of 8 years.
Exemption from income tax.