Income Tax Act · 2024 Revised Edition · Part · Administration
3. Collector and other officers
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 76, 79, 80 and 83, a Deputy Collector so appointed;
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.
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.
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.
Income Tax
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.
Terms defined in s 2
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 76, 79, 80 and 83, a Deputy Collector so appointed;
Part
Imposition of Income Tax
Part
Ascertainment of Income
Part
Ascertainment of Statutory Income
Part
Ascertainment of Assessable Income
Part
Ascertainment of Chargeable Income and Personal Reliefs
Part 8
Part 9
Part
Returns
Part
Assessments
Part
Reviews and Appeals
Part
Collection, Recovery and Repayment of Tax
Part