Stamp Act · 2022 Revised Edition · Part · Time of Stamping Instruments
35. Instrument executed out of Brunei Darussalam
Official textFrom Attorney General's Chambers, unchanged
Every instrument chargeable with duty executed only out of Brunei
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Darussalam and not being a bill of exchange, cheque or promissory note, may be stamped within 30 days after it has first been received in Brunei
bill of exchange
“bill of exchange” includes draft, order and letter of credit, and any document or writing (except a bank note or cheque) entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money; and the expression “bill of exchange payable on demand” includes — (a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; and (b) an order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also an order for the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf;
Darussalam; or where such instrument requires an impressed stamp it may be taken before being used in Brunei Darussalam to the Collector, and he shall cause to be affixed thereto an impressed stamp of such value as the person so taking the instrument may require and pay for.
impressed stamp
“impressed stamp” means a stamp impressed by means of a die over an adhesive label by the proper officer or an impression made by the proper officer by any mechanical means indicating the payment of duty and the date of such impression;
Terms defined in s 2
bill of exchange
Defined · s 2“bill of exchange” includes draft, order and letter of credit, and any document or writing (except a bank note or cheque) entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money; and the expression “bill of exchange payable on demand” includes — (a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; and (b) an order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also an order for the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf;
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;
cheque
Defined · s 2“cheque” means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand;
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;
impressed stamp
Defined · s 2“impressed stamp” means a stamp impressed by means of a die over an adhesive label by the proper officer or an impression made by the proper officer by any mechanical means indicating the payment of duty and the date of such impression;
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;
promissory note
Defined · s 2“promissory note” includes any document or writing (except a bank note) containing a promise to pay any sum of money; a note promising the payment of any sum of money out of any particular fund which may or may not be available or upon any condition or contingency which may or may not be performed or happen is to be deemed a promissory note for that sum of money;
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