Section 32
Resident individual allowances
(1)
In the case of an individual resident in Brunei Darussalam in the year preceding the year of assessment, there shall be allowed a deduction of $3,000.
(2)
In the case of an individual resident in Brunei Darussalam in the year preceding the year of assessment who, in that year —
(a)
had a wife living with or maintained by him, there shall be allowed a deduction of $2,000;
(b)
paid alimony or maintenance to a previous wife whose marriage with him has been dissolved by any court of competent jurisdiction, there shall be allowed a deduction of the amount of such alimony or $2,000, whichever is the less;
(c)
made payment in accordance with an order of court or deed of separation to a wife from whom he was separated by such order or deed, there shall be allowed a deduction of the amount of such payments or $2,000, whichever is the less:
Provided that the total deduction allowed to any individual under paragraphs (a), (b) and (c) shall not exceed $2,000;
(d)
maintained an unmarried child who was either under the age of 16 years at any time within that year or was receiving full time instruction at any university, college, school or other educational establishment, or was serving under articles or indentures with a view to qualifying in a trade or profession, there shall be allowed a deduction of $750 in respect of such child; and where such individual maintained more than one such child, a deduction of $500 each for the second and third of such children
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and a deduction of $300 each for the fourth and fifth and such children:
Provided that —
(i)
where such individual satisfies the Collector that a sum exceeding the appropriate deduction was during the year preceding the year of assessment expended by him directly on the maintenance and education of any such child elsewhere than in
Brunei Darussalam there shall be allowed, in lieu of such deduction, a deduction equal to the total amount so expended but not exceeding an amount equal to twice the appropriate deduction;
(ii)
no deduction shall be allowed in respect of any child whose assessable income for the year preceding the year of assessment exceeded the amount of the deduction which would otherwise be allowed under this section;
(iii)
in calculating the assessable income of the child for the purpose of the foregoing proviso, no account shall be taken of any income to which the child is entitled as the holder of a scholarship, bursary or other similar educational endowment;
(iv)
no deduction under this paragraph shall be allowed to any individual in respect of more than five children.
In this paragraph, “child” includes a stepchild or a child adopted in accordance with any statutory provision who was during the year preceding the year of assessment wholly maintained by the individual but does not include an illegitimate child;
(e)
has paid a premium for an insurance made by him on his life or the life of his wife with any insurance company, there shall be allowed a deduction of the amount paid by him for such insurance:
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Provided that —
(i)
in the case of any policy securing a capital sum on death (whether in conjunction with any other benefit or not), the amount to be deducted in respect of that policy shall not exceed 7 per cent of that capital sum, exclusive of any additional benefit by way of bonus, profits or otherwise;
(ii)
no such deduction shall be allowed in excess of one-sixth part of the assessable income of such individual for the year of assessment or $4,000, whichever is the less.