Section 3 — I Ncome Tax (Petroleum) Act

(1)

For the due administration of this Act, His Majesty the Sultan and Yang Di-Pertuan may, by notification published in the Gazette, appoint a

Collector of Income Tax and such deputy Collectors and other officers and persons as may be necessary.

Income Tax (Petroleum)

B.L.R.O. 6/2022 13

(2)

The Collector may —

(a)

by notification published in the Gazette, authorise any person within or outside Brunei Darussalam, to perform or to assist in the performance of any specific duty imposed upon the Collector by this Act; and

(b)

subject to such conditions as the Collector may specify, direct in writing that any information, return or document required to be supplied, forwarded or given to the Collector may be supplied to any person so authorised.

(3)

The Collector shall be responsible for the assessment and collection of tax and shall pay all amounts collected in respect thereof into the Treasury to the credit of the general revenue.

(4)

The Collector may specify the form of any return, claim, statement or notice to be made or given under this Act.

[S 7/2017]