For that indicator, The World Bank (doing business survey) provides data for Brunei from 2006 to 2018. The average value for Brunei during that period was 106 hours with a minumum of 53 hours in 2018 and a maximum of 144 hours in 2006.
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Definition: Time to prepare and pay taxes is the time, in hours per year, it takes to prepare, file, and pay (or withhold) three major types of taxes: the corporate income tax, the value added or sales tax, and labor taxes, including payroll taxes and social security contributions.