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bruneilawsby aturio
In force2022 Revised Edition
Contents

Part · Time of Stamping Instruments

Section 39

In plain English

Late stamping within 14 days of execution, or 30 days of first receipt if executed abroad, costs only the duty. Within 3 months, the penalty is $10 or the missing duty, whichever is greater. After 3 months, it is $25 or four times the missing duty, whichever is greater. The collector may reduce or cancel penalties within 6 months.

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

(1)

Except where other express provision is made by this Act or any other written law, any unstamped or insufficiently stamped instrument may be stamped after the first execution thereof, subject to the following —

(a)

where the instrument drawn or made within Brunei

Darussalam is stamped within 14 days after it has been first executed in Brunei Darussalam or, if first executed outside Brunei Darussalam, within 30 days after it has been first received in Brunei Darussalam, on payment of the duty only;

(b)

when the instrument is stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the duty of a penalty of $10 or of the amount of deficient duty, whichever penalty is the greater;

(c)

when the instrument is not stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the duty of a penalty of $25 or four times the amount of deficient duty, whichever penalty is the greater.

(2)

The Collector may, within 6 months after the execution of any instrument or its first receipt in Brunei Darussalam mitigate or remit any penalty.

Read on from s 40

Part 6

Read on from Part 6

Part

Sale of Stamps and Allowance for Spoiled Stamps

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Part

Offences and Penalties

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Part

Estate Duties

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Part

General

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Schedules