Income Tax Act · 2024 Revised Edition · Part · Returns
57. Returns to be made by Government officers and employers
Official textFrom Attorney General's Chambers, unchanged
The Collector may, by notice in writing, require any officer in the employment of the Government or of any public body to supply such particulars as may be required for the purposes of this Act and which may be in the possession of such officer:
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;
Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any statutory obligation to observe secrecy.
Income Tax 96
Every employer when required to do so by notice in writing from the Collector shall, within the time limited by the notice, prepare and deliver for any year a return containing —
the names and places of residence of such persons or classes of persons employed by him as may be specified in such notice; and
the full amount of remuneration, whether in cash or otherwise, paid or payable to those persons in respect of that employment for the period specified in the notice.
Where the employer is a company or a body of persons, the manager or principal officer in Brunei Darussalam is deemed to be the employer for the purposes of this section, and any director of a company, or person engaged in the management of a company, is deemed to be a person employed.
company
“company” means a company incorporated or registered under the Companies Act or any law in force elsewhere;
Terms defined in s 2
body of persons
Defined · s 2“body of persons” means any body politic, corporate or collegiate and any company, fraternity, fellowship, or society of persons whether corporate or not corporate;
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;
company
Defined · s 2“company” means a company incorporated or registered under the Companies Act or any law in force elsewhere;
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Collection, Recovery and Repayment of Tax
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