58. Lists to be prepared by representative or agent

Every person who, in whatever capacity, is in receipt of any money or value, being income arising from any of the sources mentioned in this Act, of or belonging to any other person who is chargeable in respect thereof, or who would be so chargeable if he were resident in Brunei Darussalam and not an incapacitated person, shall, whenever required to do so, by any notice in writing from the Collector, prepare and deliver within the period mentioned in such notice, a return signed by him containing —

a true and correct statement of all such income; and

the name and address of every person to whom the same shall belong.