Investment Incentives Order, 2001 · s 67

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s 67Application of Part X of Income Tax Act

(1)

Part X of the Income Tax Act (relating to returns of income) shall apply in all respects as if the whole of the income of an international trading company were chargeable to tax.

(2)

The annual return of income shall be accompanied by such evidence as, in the opinion of the Collector, is necessary to verify the income derived from the export sales of qualifying manufactured goods, Brunei Darussalam domestic produce and qualifying commodities.

Ascertainment of income in respect of other trade or business.