Section 4
Official secret
(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 or items of the income of any person, as secret and confidential, and shall make and subscribe a declaration in the form prescribed to that effect before the Collector.
(2)
Every person having possession of or control over any documents, information, returns or assessment lists or copies of such lists relating to the income or items of income of any person, who 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 person; or
(b)
suffers or permits any person to have access to any such information or to anything contained in such documents, returns, lists or copies, is guilty of an offence against this Act.
(3)
No proceedings for an offence against this section shall be taken save by or with the sanction of the Collector or the Public Prosecutor.
(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 this 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 committed in relation to income tax.
Income Tax 18
(5)
Where, under any law in any part of the Commonwealth, provision is made for the allowance of relief from income tax in respect of the payment of income tax 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 part of the Commonwealth of such facts as may be necessary to enable the proper relief to be given in cases where relief is claimed from income tax in Brunei Darussalam, or from income tax in that part or place.
(6)
Notwithstanding anything contained in this section, the
Collector shall permit the Auditor or any officer duly authorised in that behalf by him to have such access to any records or documents as may be necessary for the performance of his official duties. The Auditor or any such officer is deemed to be a person employed in carrying out the provisions of this Act for the purposes of this section.