Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Administration
3. Administrative authority
Official textFrom Attorney General's Chambers, unchanged
For the due administration of this Act, His Majesty the Sultan and Yang Di-Pertuan may, by notification published in the Gazette, appoint a
Collector of Income Tax and such deputy Collectors and other officers and persons as may be necessary.
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;
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;
The Collector may —
by notification published in the Gazette, authorise any person within or outside Brunei Darussalam, to perform or to assist in the performance of any specific duty imposed upon the Collector by this Act; and
subject to such conditions as the Collector may specify, direct in writing that any information, return or document required to be supplied, forwarded or given to the Collector may be supplied to any person so authorised.
The Collector shall be responsible for the assessment and collection of tax and shall pay all amounts collected in respect thereof into the Treasury to the credit of the general revenue.
The Collector may specify the form of any return, claim, statement or notice to be made or given under this Act.
[S 7/2017]
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;
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;
Part
Imposition of Tax and Ascertainment of Chargeable Profits
Part
Ascertainment of Assessable Tax and Chargeable Tax
Part 5
Part
Returns
Part
Assessments
Part
Appeals
Part
Collection, Recovery and Repayment of Tax
Part
Offences and Penalties
Part