Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Administration
6. Service and signature of notices
Official textFrom Attorney General's Chambers, unchanged
Except where it is provided by this Act, that service shall be effected either personally or by registered post, a notice may be served on a person either personally or by being sent through the post.
person
“person” means any individual or group of individuals and any company, corporation or other body;
Where a notice is served by ordinary or registered post, it is deemed to have been served on the day succeeding the day on which the notice would have been received in the ordinary course of post if the notice is addressed —
in the case of a company incorporated in
Brunei Darussalam, to the registered office of the company;
in the case of a company incorporated outside
Brunei Darussalam, either to the individual authorised to accept service of process under the Companies Act (Chapter 39), the manager or some other person resident in Brunei Darussalam employed in the management of petroleum operations carried on by such company or the registered office of the company wherever it may be situated.
Where the person to whom there has been addressed a letter containing a notice given under this Act is informed that there is a registered letter waiting for him at a post office and such person refuses or neglects to take delivery of such registered letter, such notice is deemed to have been served upon him on the date on which he was informed that there was a registered letter waiting for him at that post office.
Every notice to be given by the Collector under this Act shall be signed by the Collector or by a person authorised by him in that behalf under section 3, and every such notice shall be valid if the signature of the
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;
Collector or of person is duly printed or written thereon.
Any notice under this Act requiring the attendance of any person or witness before the Collector shall be signed by the Collector or by a person duly authorised by him as aforesaid.
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 operations
Defined · s 2“petroleum operations” means searching for and winning or obtaining of petroleum in Brunei Darussalam by or on behalf of a company for its own account by any method or means in the course of a business carried on by a company engaged in such operations, and all operations incidental thereto, and the sale or disposal by such company or any other company carrying on business through a permanent establishment in Brunei Darussalam of petroleum so won or obtained, and includes the transportation within Brunei Darussalam by such companies of petroleum so won or obtained to any point of sale or delivery or export and any field process necessary to reduce petroleum so won or obtained to a marketable condition, but does not include — (a) any transportation of petroleum outside Brunei Darussalam; (b) any process of refining at a refinery; or (c) any dealings with products so refined;
resident in Brunei Darussalam
Defined · s 2“resident in Brunei Darussalam”, when applied to a company, means a company the control and management of the business of which are exercised in Brunei Darussalam;
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Ascertainment of Assessable Tax and Chargeable Tax
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