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- https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Brunei-darussalam-TIN%20.pdf
There is no TIN issued for Entities. In the absence of TIN, the functional equivalent for entities in Brunei are as follows: 
 PXXXXXXXX– Standard registration number issued to Sole-Proprietorships or Partnerships registered under the Brunei’s Business Names Act, Chapter 92 (BNA).
 RCXXXXXXXX– Standard registration number issued to Private Limited Companies and Public Companies incorporated under the Brunei’s Companies Act, Chapter 39 (CA).
 RFCXXXXXXXX– Standard registration number issued to Foreign Branch of companies registered under the Brunei’s Companies Act, Chapter 39.
 All of the above registration numbers are issued by the Registry of Companies and Business Names Division, Ministry of Finance.
- According to page 9 of https://www.energy.gov.bn/Shared%20Documents/LBD/Directives%20and%20Guidelines/Oil%20and%20Gas%20Business%20Reporting%20Guideline.pdf (attached here just in case) previously there were ROCnumbers, which are now the newerROCBN(whose format matches the one outlined above) and that it looks like it can be easily converted like:Old ROC number (as per Certificate of Registration) New ROCBN Number (8 Digit) Type of Company P/12,341/2011 P00012341 Proprietorship RC/567/2012 RC00000567 Registered Companies AGO/RFC/890 RFC00000890 Foreign Registered Companies - Also found in http://www.business.gov.bn/Shared%20Documents/BR%20Guideline%20and%20related%20docs/Business%20Reporting%20Briefing%20Pack%20for%202018%20(220218).pdf
- And in https://business.mofe.gov.bn/Shared%20Documents/BR%20Guideline%20and%20related%20docs/Business%20Reporting%20(BR)%20Briefing%20Pack%20(051218).pdf
- And similar suggestion in http://labour.gov.bn/SiteAssets/SitePages/Services%20-%20Statistics/BR%20Factsheet_7June2017.pdf
 
- It doesn't seem to exist a proper name. I have found "ROC", "ROCBN", "RC/RFC", "Sdn Bhd Registration No", "Registration No", "Reg No", etc
- https://tin-check.com/en/brunei-darussalam/
- Online search: https://www.ocp.mofe.gov.bn/
- https://www.mofe.gov.bn/Divisions/Automatic-Exchange-of-Information.aspx
- https://www.ocp.mofe.gov.bn/resources/GettingStarted
- https://www.sgbt.lu/fileadmin/user_upload/SGBT/PDF/Compliance/CRS_2018/20191031_TIN_Leaflet_EN.pdf
Examples:
- https://www.national.com.bn/wp-content/uploads/2021/06/Commercial-Vehicle-Protector.pdf
- RFC0000061from https://av.sc.com/bn/content/docs/bn-home-updated-tnc-stanchart-visa-extra.pdf
- AGO/RC/3804from https://www.energy.gov.bn/Shared%20Documents/LBD/Companies/Armada%20Jaya%20Sdn%20Bhd%20Profile.pdf
- AGO/RFC/488from https://corporate.bn.totalenergies.com/legal--en-us-18
- RFC/00000772from https://www.baiduri.com.bn/clients/Baiduri_Bank_02_DB46FAE5-2CE9-4217-B0E0-B472FC448BAF/uploads/fs_lgjgf_en_20220930_s522rytbw.pdf
- AGO/RC/1543from http://readymix.com.bn/about%20us/about_corporate.php
- RC/6953/2007from https://www.initial.com/bn/business-sectors/hotels-hospitality
- RC/00006326from https://www.aegis.com.bn/sec-data-solutions/sds-contact/
- AGO/RC/6803/06from http://www.armada.com.bn/wp-content/uploads/2022/08/Armada-JOB-ADVERT_August-2022_Armada-Website-1.pdf
- RC00004866from https://www.esuria.com.bn:4343/contact/index.html
- RC00006420from http://www.bibd.com.bn/assets/images/personal/promotions/2022/Samima_TCs_SD_LCSD.pdf
- RC/00009742from https://www.baiduri.com.bn/clients/Baiduri_Bank_02_DB46FAE5-2CE9-4217-B0E0-B472FC448BAF/contentms/img/Baiduri%20Capital/pdf/Customer-Care-Guide-on-the-Baiduri-Capital-Trading-Platform_FINAL.pdf
- P20008207from https://sme.com.bn/shop/6tb-western-digital-wd-red-plus-3-5-sata-int-hdd-98#attr=
- AGO/RC/3275from https://www.baiduri.com.bn/clients/Baiduri_Bank_02_DB46FAE5-2CE9-4217-B0E0-B472FC448BAF/contentms/img/download-centre/application-form/Baiduri-Corporate-ATM-Card-Application-Form.pdf
- P00084071(in the certificate it shows up as- P/84071/2010) from https://website.com.bn/about/
- P20006927from https://zh-cn.facebook.com/Flowerinaboxbrunei/photos/masya-allah-alhamdulillahatlast-whatever-that-has-given-we-are-thankful-first-of/357922694641514/
- AGO/RC/4106from https://www.pahaytc.com/wp-content/uploads/2020/12/Certificate-of-Incorporation-of-Private-Company.jpg