- Any company intending to incur fixed capital expenditure of not less than $2 million for the establishment or improvement or warehousing facilities wholly or mainly for storage and distribution of manufacture goods to be sold and exported by the company, with the processing or the provision of related services; or
- The purpose of providing technical or engineering services (or such other services as the Minister may, by notification in the gazette, specify) wholly or mainly to a person not resident in Brunei Darussalam.
Tax Relief Period of Warehousing Company or Servicing Company
The relief period of warehousing company shall commence on its commencement day and shall continue but not exceeding 11 years. The extension shall not exceed 3 years at one time but not exceeding 20 years in aggregate.
Exemption of income tax.