In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax (Petroleum) Act · 2022 Revised Edition · Part 5
Income Tax (Petroleum) Act · 2022 Revised Edition · Part 5
Official textFrom Attorney General's Chambers, unchanged
Every person answerable under this Act for the payment of tax on behalf of a company may retain out of any money coming into his hands on behalf of such company so much thereof as shall be sufficient to pay such tax and shall be and is hereby indemnified against any person whatsoever for all payments made by him in pursuance and by virtue of this Act.
person
“person” means any individual or group of individuals and any company, corporation or other body;
company
“company” means a company incorporated or registered in Brunei Darussalam under the Companies Act or under any law in force elsewhere, but does not include the company acting as a State Party in a petroleum mining Agreement in accordance with the Petroleum Mining Act;
person
“person” means any individual or group of individuals and any company, corporation or other body;
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