Section 76
Remission of tax
(1)
The Collector may remit, wholly or in part, the tax payable by any person on the ground of poverty.
(2)
The Minister, with the approval of His Majesty the Sultan and
Yang Di-Pertuan may, in his discretion, remit, wholly or in part, the tax payable by any person if he is satisfied that it is just and equitable to do so.
Repayment of tax and deduction where tax paid or payable affected by double taxation relief 77.
(1)
If it be proved to the satisfaction of the Collector that any person for any year of assessment has paid tax, by deduction or otherwise, in excess of the amount with which he is properly chargeable, such person shall be entitled to have the amount so paid in excess refunded. Every claim for repayment under this section shall be made within 6 years from the end of the year of assessment to which the claim relates. The Collector shall certify the amount to be repaid and shall cause repayment to be made forthwith:
Provided that —
(a)
nothing in this section shall operate to extend or reduce any time limit for appeal or repayment specified in any other section or to validate any objection, review or appeal which is
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otherwise invalid, or to authorise the revision of any assessment or other matter which has become final and conclusive; and
(b)
where any person has suffered tax by deduction in accordance with section 37, 37A or 37B, he shall not be entitled by virtue of this section to any relief greater than that provided by section 38.
(2)
Where the tax paid or payable by a company is affected by double taxation relief, the amount to be set-off under section 38, or to be repaid under subsection (1) in respect of the tax deductible from any dividend paid by the company shall be reduced as follows —
(a)
if no tax is chargeable on the recipient in respect of the dividend, the reduction shall be an amount equal to tax on the gross dividend at the rate of double taxation relief applicable thereto;
(b)
if the rate of tax chargeable on the recipient in respect of the dividend is less than the rate of double taxation relief applicable to the dividend, the reduction shall be an amount equal to tax on the gross dividend at the difference between those two rates.
(3)
For the purposes of this section —
(a)
if the income of the person chargeable includes one dividend such as is mentioned in subsection (1), that dividend is deemed to be the highest part of his income;
(b)
if his income includes more than one such dividend, a dividend is deemed to be a higher part of his income than another dividend if the net Brunei Darussalam rate applicable to the former dividend is lower than that applicable to the latter dividend;
(c)
where tax is chargeable at different rates in respect of different parts of any such dividend, or where tax is chargeable in respect of some part of any such dividend and is not chargeable in respect of some other part thereof, each part is deemed to be a separate dividend;
(d)
the expression “double taxation relief” has the same meaning as in section 36, and the expression “the rate of double taxation relief” means the rate which represents the excess of the
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rate of tax deductible from the dividend over the net
Brunei Darussalam rate applicable thereto.
(4)
Where through death, incapacity, bankruptcy, liquidation, or other cause a person who would, but for such cause, have been entitled to make a claim under subsection (1) is unable to do so, his executor, trustee, or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of subsection (1).