Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Assessments
28. Errors and defects in assessment and notice
Official textFrom Attorney General's Chambers, unchanged
No assessment, warrant or other proceedings purporting to be made in accordance with the provisions of this Act shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect or omission therein, if —
the assessment, warrant or other proceedings is in substance and effect in conformity with or according to the intent and meaning of this Act or any Act amending the same; and
the company assessed or intended to be assessed or affected thereby is designated therein according to common intent and understanding.
An assessment shall not be impeached or affected —
by reason of a mistake therein as to —
the name of a company liable;
the description of any profits; or
the amount of the assessable tax or the amount of the chargeable tax;
Income Tax (Petroleum)
by reason of any variance between the assessment and the notice thereof:
Provided that in cases of assessment, the notice thereof shall be duly served on the company intended to be charged and such notice shall contain in substance and effect the particulars on which the assessment is made.
Terms defined in s 2
company
Defined · s 2“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;
petroleum
Defined · s 2“petroleum” means any mineral oil or relative hydrocarbon and natural gas existing in its natural condition and casing-head petroleum spirit but does not include coal or bituminous shales or other stratified deposits from which oil can be extracted by destructive distillation;
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