Income Tax Act · s 3

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3.
Collector and other officers
(1) 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.
(2) The Collector may by notification published in the Gazette or in writing 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.
(3) Subject to such conditions as the Collector may specify, the
Collector may by public notification direct that any information, return or document required to be supplied, forwarded or given to the Collector may be supplied to such other persons as the Collector may direct.
(4) 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.
(4A) The Collector may specify the form of any return, claim, statement or notice to be made or given under this Act.

Income Tax
(5) No action shall be brought against the Collector, any authorised officer or any other person acting under the direction of the
Collector in respect of any act or thing done or omitted to be done by him in good faith in the exercise, performance or purported exercise or performance, of any powers or duties under this Act.

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s 3Collector and other officers

(1)

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.

(2)

The Collector may by notification published in the Gazette or in writing 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.

(3)

Subject to such conditions as the Collector may specify, the

Collector may by public notification direct that any information, return or document required to be supplied, forwarded or given to the Collector may be supplied to such other persons as the Collector may direct.

(4)

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.

(4A)

The Collector may specify the form of any return, claim, statement or notice to be made or given under this Act.

Income Tax

(5)

No action shall be brought against the Collector, any authorised officer or any other person acting under the direction of the

Collector in respect of any act or thing done or omitted to be done by him in good faith in the exercise, performance or purported exercise or performance, of any powers or duties under this Act.