Assistance in the Collection of Tax Claims

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..... The term "tax claim" as used in this Article means any amount owed in respect of the following taxes imposed by the Contracting Parties, together with interest, administrative penalties and costs of collection or conservancy related to such amount: (a) in the case of Brunei Darussalam, (i) income tax imposed under Income Tax Act (Cap. 35); and (ii) petroleum profits ta....

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.... in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the tax claim were a tax claim of that other Party. 4. When a tax claim of a Contracting Party is a claim in respect of which that Party may, under its law, take measures of conservancy with a view to ensure its collection, that tax claim shall, at the request of the competent auth....

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....take measures for freezing the assets of that person in that Contracting Party in accordance with the provisions of its law. 6. Notwithstanding the provisions of paragraphs 3 and 4, a tax claim accepted by a Contracting Party for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a tax claim under the laws of that State by....

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....e first-mentioned Party, the relevant tax claim ceases to be: (a) in the case of a request under paragraph 3, a tax claim of the first-mentioned Party that is enforceable under the laws of that Party and is owed by a person who, at that time, cannot, under the laws of that Party, prevent its collection, or (b) in the case of a request under paragraph 4, a tax claim of the first-m....