Stamp Act · 2022 Revised Edition · Part 4
Section 31
Official textFrom Attorney General's Chambers, unchanged
Where any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector and the person bringing it applies to the Collector as to whether the instrument is chargeable with any duty and, if so, the amount of duty chargeable, the Collector shall adjudicate and assess the duty with which, in his opinion, the instrument is chargeable.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Where the person seeks the opinion of the Collector under subsection (1) as to the amount of duty chargeable, he shall in making the application for adjudication set forth the value upon which in his opinion duty is chargeable.
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
The person seeking the opinion of the Collector under subsection (1) as to the amount of duty chargeable shall pay an adjudication fee of $25 and such fee shall remain payable notwithstanding that he subsequently withdraws his application for adjudication.
For the purpose of the adjudication under subsection (1), the
Collector may require any of the following —
an abstract of the instrument;
an affidavit setting out all the facts and circumstances affecting the liability of the instrument to duty or the amount of such duty;
any other evidence which he considers necessary for the adjudication or determination of duty;
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The Collector may refuse to proceed upon any application under subsection (1) until such abstract and evidence have been furnished accordingly.
No evidence furnished under this section shall be used against any person in any civil proceedings, except in an inquiry as to the duty with which the instrument to which it relates is chargeable.
chargeable
“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
Terms defined in s 2
chargeable
Defined · s 2“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Part
Time of Stamping Instruments
Part 6
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Sale of Stamps and Allowance for Spoiled Stamps
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Offences and Penalties
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Estate Duties
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