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In force2022 Revised Edition
Contents

Part 2

Section 3

In plain English

Instruments listed in Schedule 1 are charged the duty amount that Schedule sets for them. This covers instruments first executed in Brunei Darussalam. It also covers instruments executed outside Brunei Darussalam that relate to property or matters there and are received there. All instruments charged with duty must be properly stamped.

Summary · Drafted with AI, checked against the official text on 30 Sep 2026.

(1)

Subject to this Act and any other written law, every instrument mentioned in Schedule 1, being an instrument —

(a)

which, not having been previously executed by any person, is executed in Brunei Darussalam; or

(b)

which is executed outside Brunei Darussalam, and relates to any property situated, or to any matter or thing done or to be done, in

Brunei Darussalam, and is received in Brunei Darussalam, shall be chargeable with duty of the amount specified in that Schedule as the proper duty for that instrument.

(2)

All instruments chargeable with duty shall be duly stamped.

Stamp 16

Report

Part

Liability of Persons to Payment of Duty

Part 4

Part

Time of Stamping Instruments

Part 6

Part

Sale of Stamps and Allowance for Spoiled Stamps

Part

Offences and Penalties

Part

Estate Duties

Part

General

Schedules