| SOLE PROPRIETORSHIP |
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| Sole proprietors are not subject to tax in Brunei Darussalam, but are personally liable for the obligations of their businesses. Generally, registration approval is not granted to foreigners. |
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| Summary: |
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Upon approval, a business name certificate is issued and a fee of B$30.00 is imposed |
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At the moment not subject to corporate tax |
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Foreigners are not eligible to register. |
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