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Updated 8 Oct 2026, 02:43

Laws
Income Tax (Petroleum) Act
Part
s 46

In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)

Contents

Income Tax (Petroleum) Act

Find in this Act

1Citation and application
2Interpretation

3Administrative authority
4Official secrecy
5Rules
6Service and signature of notices
6AElectronic service

Imposition of Tax and Ascertainment of Chargeable Profits

7Charge of tax
8Ascertainment of chargeable profits
8AAllowance against chargeable profits
9Deductions allowed in ascertainment of chargeable profits
10Deductions not allowed
10ATaxation of production sharing operations
11Collector may disregard, vary or adjust arrangements
12Further charge to tax; deduction of tax at source; indemnification of company deducting tax

Ascertainment of Assessable Tax and Chargeable Tax

13Assessable tax and chargeable tax
14(No section).

15Companies not resident in Brunei Darussalam
16Manager of company to be answerable
17Indemnification of representative
18Company wound up

19Returns
20Collector may call for further returns
21Power to call for returns, books etc.
21APower to call for statements of bank etc.
21BPower of access to buildings and documents etc.
22Official information and official secrecy

23Collector to make assessment
24Additional assessments
25List of companies assessed and notices of assessment
26Service of notices of assessment; revision of assessment in case of objection
27Price Review Committee
28Errors and defects in assessment and notice

29Appeals against assessments; appeal to Court of Appeals; provisions applying to all appeals
30Assessment to be final and conclusive

Collection, Recovery and Repayment of Tax

31Procedure in cases where objection or appeal is pending
32Time within which payment is to be made
33Penalty for non-payment of tax and enforcement of payment
34Collection of tax after determination of objection or appeal
35Suit for tax by Collector
36Repayment of tax

Offences and Penalties

37Penalties
38Penalty for making incorrect return
39Penal provisions relating to fraud etc.
40Penalties for offences by authorised and unauthorised persons
41Tax to be payable notwithstanding any proceedings for penalties
42Sanction for prosecution
43Jurisdiction of Courts
44Saving for criminal proceedings

45Restrictions on effect of Income Tax and other Acts
46(No section).
47Double taxation arrangements with other territories
48Method of calculating relief to be allowed for double taxation

Schedules

(section 9(1)(g)) CAPITAL ALLOWANCES Interpretation 1. For the purposes of this Schedule, unless the context otherwise requires — “chargeab...

Income Tax (Petroleum) Act · 2022 Revised Edition · Part · General

Section 46

No plain-English summary for s 46 yet. See the rest of this law

Official textFrom Attorney General's Chambers, unchanged

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Details

Income Tax (Petroleum) Act · s 46

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Where this comes from

Attorney General's Chambers · Income Tax (Petroleum) Act, 2022 Revised Edition. Reader record updated on 2 Oct 2026.

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Updated 8 Oct 2026, 02:43