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bruneilawsby aturio
In force2024 Revised Edition
Contents

Part · Returns

55. Power to call for returns and documents

(1)

For the purpose of obtaining full information in respect of any person’s income, the Collector may give notice to such person requiring him

Income Tax within the time specified in the notice or such further time as the Collector may allow, to complete and deliver to the Collector any return specified in such notice and, in addition or alternatively, requiring him to attend personally before him and to produce for examination any documents which the Collector may deem necessary.

(2)

In this section and for the purposes of section 55B —

“document” includes, in addition to a document in writing —

(a)

any map, plan, graph or drawing;

(b)

any photograph;

(c)

any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;

(d)

any disc, tape, sound-track or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom;

(e)

any film (including microfilm), negative, disc, tape or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and

(f)

any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;

“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.

Report

Read on from s 55A

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