Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
86O. Power of Collector to obtain information
Official textFrom Attorney General's Chambers, unchanged
Sections 55 to 55D shall have effect for the purpose of enabling the Collector to obtain any information for the purpose of —
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;
complying with any provision of an international tax compliance agreement;
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enabling Brunei Darussalam to carry out its obligations under any provision of such agreement; or
determining whether a person has complied with any regulation made under section 86Q.
For the purposes of subsection (1) —
the reference in section 55 to the purpose of obtaining full information in respect of any person’s income shall be read as a reference to the purpose referred to in subsection (1);
a reference in section 55B to the purposes of this Act shall be read as the purpose referred to in subsection (1);
references in section 55B to proceedings for an offence against this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment shall be read as a reference to proceedings for an offence against this Part;
the Collector may authorise any person appointed or authorised under section 3 (including an officer of the
Brunei Darussalam Central Bank) to perform or assist in the performance of any duty of the Collector under section 55, 55A or 55B; and
section 55E has effect in relation to a notice issued under section 55B for a purpose mentioned in subsection (1).
Terms defined in this Act
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;
international tax compliance agreement
Defined · s 86I“international tax compliance agreement” means an agreement or arrangement that is declared by the Minister, by an order under section 86K, as an international tax compliance agreement.