Section 65
Service of notices of assessment
(1)
The Collector shall cause to be served personally on or sent by registered post to each person whose name appears on the assessment lists
(except for those assessed under section 60A), a notice stating the amount of
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his chargeable income, the tax payable by him, the place at which such payment should be made, and informing him of his rights under subsection (2):
Provided that where a person has applied under section 64 to be dealt with through an agent in the United Kingdom or elsewhere and has applied for and been granted permission to make payment of the tax in the
United Kingdom or elsewhere, the Collector may direct that the notice of assessment shall be served by the agent in the manner above prescribed:
Provided further that nothing in the above proviso shall affect the responsibility of the manager or principal officer of any company or body of persons under section 47 for the payment of tax.
(1A)
Notice of assessment shall not be required to be issued in case a return has been accepted for assessment under section 60A.
(2)
If any person disputes the assessment, he may apply to the
Collector, by notice of objection in writing, to review the assessment made upon him. Such application shall state precisely the grounds of his objections to the assessment and shall be made within 30 days from the date of the service of the notice of assessment:
Provided that the Collector upon being satisfied that owing to absence from Brunei Darussalam, sickness or other reasonable cause, the person disputing the assessment was prevented from making the application within such period, shall extend the period as may be reasonable in the circumstances.
(3)
On receipt of the notice of objection referred to in subsection (2), the Collector may, by notice, require the person giving the notice of objection to furnish within the time specified in the notice or such further time as the Collector may allow such particulars as the Collector may deem necessary with respect to the income of the person assessed and to produce all books or other documents in his custody or under his control relating to such income, and may summon any person who, he thinks, is able to give evidence respecting the assessment to attend before him and may examine such person on oath or otherwise. Any person so attending may be allowed by the Collector any reasonable expenses necessarily incurred by such person in so attending.
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(4)
In the event of any person assessed who has objected to an assessment made upon him —
(a)
agreeing with the Collector as to the amount at which he is liable to be assessed, the assessment shall be amended accordingly, and notice of the tax payable shall be served upon such person; or
(b)
failing to agree with the Collector as to the amount at which he is liable to be assessed, the Collector shall, if any tax is payable, give him notice of refusal to amend the assessment as desired by that person and may revise the assessment to such amount as the Collector may determine, according to the best of his judgment and the Collector shall give him notice of the revised assessment and of the tax payable:
Provided that in the event of any person, who under subsection (2) has applied to the Collector for revision of the assessment made upon him, failing to agree with the Collector as to the amount at which he is liable to be assessed, his right of review or appeal under this Act against the assessment made upon him shall remain unimpaired.