Skip to content
bruneilawsby aturio
In force2024 Revised Edition
Contents

Part · Administration

5. Rules

(1)

The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make rules to provide for —

(a)

the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted; and

(b)

such other matters as are authorised or required by this

Act to be prescribed.

(2)

Such rules may prescribe the penalty, not exceeding a fine of $10,000 and in default of payment imprisonment for a term not exceeding 2 years, with which the contravention of or failure to comply with any rule made under this section shall be punishable.

(3)

Rules made under this section may be expressed to take effect retrospectively from any date after the commencement of this Act specified therein.

Report

Read on from s 5A

Part

Imposition of Income Tax

Read on from Part

Part

Ascertainment of Income

Read on from Part

Part

Ascertainment of Statutory Income

Read on from Part

Part

Ascertainment of Assessable Income

Read on from Part

Part

Ascertainment of Chargeable Income and Personal Reliefs

Read on from Part

Part 8

Read on from Part 8

Part 9

Read on from Part 9

Part

Returns

Read on from Part

Part

Assessments

Read on from Part

Part

Reviews and Appeals

Read on from Part

Part

Collection, Recovery and Repayment of Tax

Read on from Part

Part

Offences and Penalties

Read on from Part

Schedules