Section 2
Interpretation
In this Act, unless the subject or context otherwise requires —
“Auditor” means the Auditor General;
“basis period” for any year of assessment means the period on the profits of which tax for that year falls to be assessed;
“body of persons” means any body politic, corporate or collegiate and any company, fraternity, fellowship, or society of persons whether corporate or not corporate;
“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;
“company” means a company incorporated or registered under the
Companies Act (Chapter 39) or any law in force elsewhere;
“crops” includes any form of vegetable produce;
“executor” means any executor, administrator or other person administering the estate of a deceased person;
“goods” includes currency and specie;
Income Tax 14
“harvesting” includes the collection of crops however effected;
“incapacitated person” means any infant, lunatic, idiot or insane person;
“Minister” means the Minister of Finance and Economy;
“net Brunei Darussalam rate” means the rate referred to in section 36(2);
“permanent establishment” means a fixed place where a business is wholly or partly carried on including —
(a)
a place of management;
(b)
a branch;
(c)
an office;
(d)
a factory;
(e)
a warehouse;
(f)
a workshop;
(g)
a farm or plantation;
(h)
a mine, oil well, quarry or other place of extraction of natural resources;
(i)
a building or work site or a construction, installation or assembly project, and without prejudice to the generality of the foregoing, a person is deemed to have a permanent establishment in Brunei Darussalam if that person —
(i)
carries on supervisory activities in connection with a building or work site or a construction, installation or assembly project; or
(ii)
has another person acting on that person’s behalf in
Brunei Darussalam who —
(A)
has and habitually exercises an authority to conclude contracts;
Income Tax
B.L.R.O. 1/2024 15
(B)
maintains a stock of goods or merchandise for the purpose of delivery on behalf of that person; or
(C)
habitually secures orders wholly or almost wholly for that person or for such other enterprises as are controlled by that person;
“person” includes a company and a body of persons;
“plantation” means any land used for the growing and harvesting of crops;
“prescribed” means prescribed by rules made under section 5;
“replanting” means the replacement of the crop of any product on any area of land by the planting on the same area of a crop of the same product;
“research and development” means any systematic or intensive study carried out in the field of science or technology with the object of using the results of the study for the production or improvement of materials, devices, products, produce, or processes, but does not include —
(a)
quality control or routine testing of materials, devices or products;
(b)
research in the social sciences or the humanities;
(c)
routine data collection;
(d)
efficiency surveys or management studies; or
(e)
market research or sales promotions;
“research and development company” means a company which provides research and development services for any trade or business;
“resident in Brunei Darussalam” —
(a)
in relation to an individual, means a person who, in the year preceding the year of assessment, resides in
Brunei Darussalam except for such temporary absences therefrom as to the Collector may consider reasonable and not inconsistent with a claim by such person to be resident in
Brunei Darussalam, and includes a person who is physically
Income Tax 16
present or who exercises an employment (other than as a director of a company) in Brunei Darussalam for 183 days or more during the year preceding the year of assessment;
(b)
in relation to a company or a body of persons, means a company or a body of persons the control and management of whose business is exercised in Brunei Darussalam;
“tax” means the income tax imposed by this Act;
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.