Section 4
Official secrecy
of I Ncome Tax (Petroleum) Act
(1)
Every person having any official duty or being employed in the administration of this Act shall regard and deal with all documents, information, returns, assessment lists and copies of such lists relating to the income, chargeable profits or items thereof of any company as secret and confidential, and shall make and subscribe a declaration in such form as may be prescribed before the Collector.
(2)
Every such person having possession of or control over any documents, information, returns or assessment lists or copies of such lists relating to petroleum operations or the amount and value of petroleum won by any company at any time otherwise than for the purpose of this Act or with the express authority of the Minister —
(a)
communicates or attempts to communicate such information or anything contained in such documents, returns, lists or copies to any unauthorised person; or
(b)
suffers or permits any unauthorised person to have access to any such information or to anything contained in such documents, returns, lists or copies, is guilty of an offence.
Income Tax (Petroleum)
(3)
No proceedings for an offence against this section shall be taken save by the Collector with the sanction of the Attorney General or by the
Attorney General.
(4)
No person appointed under, or employed in carrying out, the provisions of this Act shall be required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution, for any offence under or in relation to tax imposed by this Act.
(5)
Where under any law in force in any territory outside
Brunei Darussalam provision is made for the allowances of relief from income tax and similar taxes in respect of the payment of income tax and similar taxes in Brunei Darussalam or for the exemption of income from income tax and similar taxes in respect of income subject to income tax and similar taxes in Brunei Darussalam, the obligation as to secrecy imposed by this section shall not prevent the disclosure to the authorised officers of the
Government in that territory of such facts as may be necessary to enable the proper relief or exemption to be given in cases where relief or exemption is claimed from income tax and similar taxes in Brunei Darussalam or from income tax and similar taxes in that territory.
(6)
Notwithstanding anything contained in this section, the
Collector shall permit the Auditor or any officer duly authorised in that behalf by the Auditor to have such access to any records or documents as may be necessary for the performance of his official duties.
(7)
For the purposes of this section, the Auditor or any such officer is deemed to be a person employed in carrying out the provisions of this Act.