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In force2022 Revised Edition
Contents

Part · Time of Stamping Instruments

35. Instrument executed out of Brunei Darussalam

Every instrument chargeable with duty executed only out of Brunei

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

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.

Part 6

Part

Sale of Stamps and Allowance for Spoiled Stamps

Part

Offences and Penalties

Part

Estate Duties

Part

General

Schedules