Stamp Act · 2022 Revised Edition · Part 2
4. Mode of paying and denoting duty
Official textFrom Attorney General's Chambers, unchanged
The duties for the time being chargeable by law upon any of the instruments specified in the Schedules to this Act may be paid and denoted by either impressed or adhesive stamps or by attaching to the instrument a stamp certificate relating to the instrument.
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;
Impressed stamps
On the presentation at any Stamp Office, authorised by the State
Financial Officer to issue impressed stamps, of an instrument (other than a cheque) for the purpose of the same being stamped with an impressed stamp, the officer in charge shall affix thereto an adhesive label or labels denoting the amount of duty payable and shall then cause a stamp or stamps denoting the like duty to be impressed on the instrument in such a way, that each impression falls partly on the label of corresponding value and denotes the date of the impression.
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;
Adhesive stamps
An instrument, the duty upon which is required or permitted by law to be denoted by an adhesive stamp, is not to be deemed duly stamped with an adhesive stamp, unless the person required by law to cancel the adhesive stamp, cancels the same by writing on or across the stamp his name or initials, or the name or initials of his firm, together with the true date of his so writing, or otherwise effectually cancels the stamp and renders the same incapable of being used for any other instrument, or for any postal purpose, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
When two or more adhesive stamps are used to denote the stamp duty upon an instrument, each or every stamp is to be cancelled in the manner aforesaid.
In the case of the instruments specified in the First Column of
Schedule 2, the persons mentioned in the Second Column of the same
Schedule are the persons required to cancel the adhesive stamps.
E-Stamping system [S 13/2013]
E-Stamping system
“E-Stamping system” means the computer service established under section 4A;
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;
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;
E-Stamping system
Defined · s 2“E-Stamping system” means the computer service established under section 4A;
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;
stamp certificate
Defined · s 2“stamp certificate” mean a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;
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