Income Tax (Petroleum) Act · s 15

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15.
Companies not resident in Brunei Darussalam
(1) A company not resident in Brunei Darussalam which is or has been engaged in petroleum operations (in this section called “non-resident company”) shall be assessable and chargeable to tax, either directly or in the name of its manager, or in the name of any other person who is resident in
Brunei Darussalam and employed in the management of the petroleum operations carried on by such non-resident company, in like manner and to the like amount as such non-resident company would be assessed and charged if it were resident in Brunei Darussalam.
(2) The person in whose name a non-resident company is assessable and chargeable to tax shall be answerable —
(a) for all matters required to be done by virtue of this Act for the assessment of the tax as might be required to be done by such non-resident company if it were resident in Brunei Darussalam; and
(b) for paying any tax assessed and charged in the name of such person by virtue of subsection (1).

Income Tax (Petroleum)

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s 15Companies not resident in Brunei Darussalam

(1)

A company not resident in Brunei Darussalam which is or has been engaged in petroleum operations (in this section called “non-resident company”) shall be assessable and chargeable to tax, either directly or in the name of its manager, or in the name of any other person who is resident in

Brunei Darussalam and employed in the management of the petroleum operations carried on by such non-resident company, in like manner and to the like amount as such non-resident company would be assessed and charged if it were resident in Brunei Darussalam.

(2)

The person in whose name a non-resident company is assessable and chargeable to tax shall be answerable —

(a)

for all matters required to be done by virtue of this Act for the assessment of the tax as might be required to be done by such non-resident company if it were resident in Brunei Darussalam; and

(b)

for paying any tax assessed and charged in the name of such person by virtue of subsection (1).

Income Tax (Petroleum)