Section 86E
Collector to serve notice of request on certain persons
(1)
After receipt of a request under section 86D for any information which, in the opinion of the Collector, is information referred to in subsection (2), he shall serve notice of the request by ordinary post on —
(a)
the person identified in the request as the person in relation to whom the information is sought; and
(b)
the person identified in the request as the person who is believed to have possession or control of such information.
(2)
The information referred to in subsection (1) is information that is protected from unauthorised disclosure under —
(a)
section 58 of the Banking Order, 2006 (S 45/2006), including any regulations made for the purposes of subsection (10)
of that section;
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(b)
section 58 of the Islamic Banking Order, 2008
(S 96/2008), including any regulations made for the purposes of subsection (10) of that section;
(c)
section 18 of the International Banking Order, 2000
(S 53/2000); or
(d)
section 35 of the Registered Agents and Trustees
Licensing Order, 2000 (S 54/2000).
(3)
Notice under subsection (1) shall be treated as served on the day succeeding the day on which it would have been received in the ordinary course of post if it is addressed —
(a)
in the case of an individual or a body of persons, to the last known business or private address of such individual or body of persons;
(b)
in the case of a company incorporated in
Brunei Darussalam, to its registered office; or
(c)
in the case of a company incorporated outside
Brunei Darussalam, either to the individual authorised to accept service of process at the address filed with the Registrar of
Companies, or to the registered office or any place of business of the company wherever it may be situated.
(4)
Notice under subsection (1) may not be served on any person —
(a)
if the Collector —
(i)
does not have any information of the person referred to in subsection (3);
(ii)
is of the opinion that this is likely to prevent or unduly delay the effective exchange of information under the arrangement; or
(iii)
is of the opinion that this is likely to prejudice any investigation into any alleged breach of any law relating to tax of the country or territory with whose government the arrangement in question was made
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(whether the breach would result in the imposition of a criminal or civil penalty); or
(b)
on such other ground as may be prescribed under section 86H.
(5)
Rules made under section 86H may provide for the particulars to be given in a notice under subsection (1).