Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Appeals
29. Appeals against assessments; appeal to Court of Appeals; provisions applying to all appeals
Official textFrom Attorney General's Chambers, unchanged
Any person (being a company or a person in whose name a company is assessed) who, being aggrieved by an assessment made upon him, has failed to agree with the Collector in the manner provided in section 26(4), may appeal against the assessment to the High Court within 30 days after the date of service upon him of notice of the refusal of the Collector to amend the assessment as desired:
person
“person” means any individual or group of individuals and any company, corporation or other body;
Provided that, notwithstanding the lapse of such period of 30 days, any person may appeal against the assessment if he shows to the satisfaction of the Court that, owing to absence from Brunei Darussalam, sickness or other reasonable cause, he was prevented from giving notice of appeal within such period, and that there has been no unreasonable delay on his part.
Brunei Darussalam
“Brunei Darussalam” includes the submarine areas beneath the territorial waters of Brunei Darussalam and the submarine areas beneath any other waters over which the Government exercises or may hereafter exercise sovereign rights in respect of minerals;
Reasonable notice shall be given to the Collector of the date fixed for the hearing of the appeal.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
Notwithstanding anything contained in section 30 or 31, if in any particular case the Court, from information given at the hearing of the appeal, is of the opinion that the tax may not be recovered, the Court may on application being made by or on behalf of the Collector require the appellant to furnish within such time as may be specified security for the payment of the tax and if such security is not given within the time specified the tax assessed shall become payable and recoverable forthwith.
In any case in which the amount of the tax payable as determined by the High Court (excluding the amount of costs awarded)
exceeds $200, the appellant or the Collector may appeal to the Court of
Appeal from the decision of the High Court upon any question of law or of
Income Tax (Petroleum)
petroleum
“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;
mixed fact and law. The procedure governing such appeals shall, except as otherwise in this section provided, be the same as for appeals to the Court of
Appeal from decisions of the High Court in civil suits.
Every company appealing shall appoint an authorised representative who shall attend before the Court in person on the day and at the time fixed for the hearing of its appeal:
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;
Provided that if it be proved to the satisfaction of the Court that, owing to absence from Brunei Darussalam, sickness or other reasonable cause, any duly appointed representative is prevented from attending in person at the hearing of the appeal on the day and at the time fixed for that purpose, the
Court may postpone the hearing of the appeal for such reasonable time as the
Court thinks necessary for his attendance, or the Court may permit the appeal to be made by any other agent, clerk or servant of the appellant, on its behalf or by way of written statement.
The onus of proving that the assessment complained of is excessive shall be on the company concerned as a party to the appeal.
The Court may confirm, reduce, increase or annul the assessment or make such order thereon as to the Court may seem fit.
Notice of the amount of tax payable under the assessment as determined on appeal shall be served by the Collector upon the company concerned as a party to the appeal.
All appeals shall be heard in camera, unless the Court shall, on the application of the company concerned as a party to the appeal, otherwise direct.
The costs of an appeal shall be in the discretion of the Court and shall be a sum fixed by the Court.
The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make rules providing for the method of tendering evidence before a Court on appeal, the conduct of such appeals, and generally for giving effect to the provisions of this section, or if such rules have not been made, the rules applicable in such Court with respect to Civil
Appeals apply to all such matters.
Income Tax (Petroleum)
Terms defined in s 2
Brunei Darussalam
Defined · s 2“Brunei Darussalam” includes the submarine areas beneath the territorial waters of Brunei Darussalam and the submarine areas beneath any other waters over which the Government exercises or may hereafter exercise sovereign rights in respect of minerals;
Collector
Defined · s 2“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
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;
person
Defined · s 2“person” means any individual or group of individuals and any company, corporation or other body;
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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Collection, Recovery and Repayment of Tax
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Offences and Penalties
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