Section 66C
Hearing and disposal of petitions for review
(1)
On receipt of a petition for review, the secretary shall —
(a)
immediately forward one copy thereof to the Collector;
(b)
fix a time and place for the hearing of the petition for review; and
(c)
give 14 days’ notice thereof both to the petitioner and to the Collector.
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(2)
The petitioner and the Collector shall attend, either in person or by an advocate and solicitor or accountant, at such times and places as may be fixed for the hearing of the petition for review. The Collector may direct any person authorised by him under section 3(2) to attend on his behalf or represent him before the Board.
(3)
If it is proved to the satisfaction of the Board that, owing to absence from Brunei Darussalam, sickness or other reasonable cause, any person is prevented from so attending, the Board may postpone the hearing of the petition for review for such reasonable time as it thinks necessary.
(4)
The onus of proving that the assessment is excessive shall be on the petitioner.
(5)
The Board shall have the following powers —
(a)
to summon to attend at the hearing of a petition for review any person whom it may consider able to give evidence in respect of the petition for review, to examine such person as a witness either on oath or otherwise and to require such person to produce such books, papers or documents as the Board may think necessary for the purposes of the review;
(b)
to allow any person so attending, any reasonable expenses necessarily incurred by him in so attending; such expenses shall form part of the costs of the review and, pending and subject to any order by the Board as to such costs, shall be paid by the petitioner or the Collector, as the Board may direct;
(c)
all the powers of a Court of a Magistrate with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt;
(d)
subject to section 66B(5), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law for the time being in force relating to the admissibility of evidence.
(6)
Every person examined as a witness by or before the Board, whether on oath or otherwise, shall be legally bound to state the truth and to produce such books, papers or documents as the Board may require.
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(7)
The costs of a review shall be in the discretion of the Board and shall either be fixed by the Board or, on the order of the Board, in accordance with the scale of costs prescribed by regulations made under section 66A(14)(e).
(8)
Where the Collector is awarded costs of a review, he shall be entitled to his full costs of the review, including a fee for any counsel appearing on his behalf in the petition for review, and the amount of such costs shall be added to the tax charged, if any, and be recoverable as if it were tax imposed under this Act and payable by the petitioner.
(9)
Notwithstanding anything in section 70, the Board may, on the application of the Collector made at any time after the filing of the petition for review, require the petitioner to furnish security, in such sum and within such time as may be specified, for payment of tax, and if security is not furnished in the sum and within the time specified, the tax assessed by the
Collector shall become payable and recoverable immediately.
(10)
The Board may, after hearing a petition for review, confirm, reduce, increase or annul the assessment or make such order thereon as it thinks fit.
(11)
Where, under subsection (10), the Board does not reduce or annul the assessment, the Board may, if in its opinion the petition for review was vexatious or frivolous, order the petitioner to pay, as costs of the Board and in addition to any costs awarded to the Collector, a sum not exceeding $250, which sum shall be added to the tax charged, if any, and be recoverable as if it were tax imposed under this Act and payable by him.
(12)
Every member of the Board, when and so long as he is acting as such, is deemed to be a public servant within the meaning of the Penal Code (Chapter 22) and shall enjoy the same judicial immunity as is enjoyed by a judge.
(13)
All proceedings in the petitions for review to the Board under this Act are deemed to be judicial proceedings within the meaning of the
Penal Code (Chapter 22).
(14)
Notice of the amount of tax payable under the assessment as determined by the Board shall be served by the Collector on the petitioner either personally, electronically or by registered post.
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