| WAREHOUSING AND SERVICE INCENTIVES |
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| These incentives are for any company intending to incur fixed capital expenditure of not less than B$2 million for: |
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The establishment or improvement of warehousing facilities wholly or mainly for storage and distribution or manufacture of goods to be sold and exported by the company, this includes processing and other services related to the company or |
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The purpose of providing technical or engineering services (or such other services as the Minister of Industry and Primary Resources may, by notification in the gazette, specify) wholly or mainly to a person not a resident in Brunei Darussalam. |
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| Tax Relief Period |
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| The relief period of a warehousing company shall begin on its day of commencement and shall continue for a period not exceeding 11 years. Any given extension shall not exceed 3 years at one time and not exceed 20 years in total. |