Laws
Stamp Act
Part
s 41

In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)

Contents

Stamp Act

Find in this Act

Preliminary

1Citation
2Interpretation

Part 2

3
4Mode of paying and denoting duty
4A
4B
5Cheques drawn on forms supplied by banks authorised in that behalf need not bear a stamp
6How instruments are to be written and stamped
7When duty chargeable depends on duty paid on another instrument
8Duplicates and counterparts
9Instruments chargeable with duty in respect of distinct matters
10All facts and circumstances to be set out
11Conversion of amount expressed in foreign currencies
12Value of securities
13Effect of statement of price
14Duty on interest
15to be charged
16Valuation in case of annuity
17When value of subject matter is indeterminate
18Direction as to duty in cases of certain conveyances
19Certain contracts to be chargeable as conveyances on sale
20Sale of annuity or right not before in existence
21What is to be charged as conveyance
22Leases, how to be charged in respect of produce
23Directions as to duty in certain cases (Leases)
24Direction as to duty in certain cases (Mortgages etc.)
25Security for future advances, how to be charged
26Directions as to sea policy
27Legal alterations in policies may be made

Liability of Persons to Payment of Duty

28Duty, by whom payable
29Obligation to give receipts
30Exemption of Government

Part 4

31
32Certificate by Collector
33Appeal to High Court

Time of Stamping Instruments

34Instruments executed in Brunei Darussalam
35Instrument executed out of Brunei Darussalam
36Bills, cheques, or notes drawn out of Brunei Darussalam
37Repealed
38Transfer of shares
39
40Time of stamping after adjudication
41The payment of any penalty prescribed under section 39 shall be denoted —
42Persons liable to penalty
43Penalty, how recoverable
43A

Part 6

44
44A
45Repealed
45A
45BThe liability of any person to pay the full amount of duty or penalty due on any instrument shall not be affected by any erroneous or under...

Sale of Stamps and Allowance for Spoiled Stamps

46Licences to deal in stamps
47Provision as to determination of licence
48Discount
49Allowance for spoiled stamps
50Allowance for misused stamps
51Allowance, how to be made
52Stamp may be re-purchased

Offences and Penalties

53Not cancelling adhesive stamp
54Not setting forth all facts
55Refusing to give receipt etc.
56Executing and signing documents not duly stamped
57Appraisement
58Post-dating bills
59Proxies
60Not making out policy or making one not duly stamped
61Assuring unless under policy duly stamped
62Issuing share warrant not duly stamped
63Warrant for goods not duly stamped
64Unauthorised dealing in stamps
65Penalty for breach of section 46(5)
66Hawking stamps
66AAny person who —
67Postage stamps
68Institution and conduct of prosecution

Estate Duties

69Estate duty
70What property is deemed to pass on death
71Exception for transactions for money consideration
71AException for dwelling-houses
72Aggregation of property to form one estate for purpose of estate duty
73Payment of estate duty
74Allowance for debts and funeral expenses
75Filing of accounts of property
76Probate note to be issued until estate duty paid
77Re-payment of excess
78Charges of estate duty on property
79Apportionment of estate duty
80Special provision as to rates of interest in certain cases
81Appeal to Court on payment of or security given for duty claimed
82Interpretation

General

83Composition of duty on bank notes allowed
84Books etc. in custody of public offices may be inspected without fee
85Power to reduce, remit or compound duties
86Power to make rules

Schedules

SCHEDULE 1 (section 3) INSTRUMENTS CHARGEABLE WITH DUTY Description of Instrument Proper Stamp Duty 1. AFFIDAVIT and Account of estate duty...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty (ii) in all other cases the amount of estate duty payable shall, where...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 5. ANNUITY — Conveyance in consideration of.............................
SCHEDULE 1— (continued) Description of Instrument Proper Stamp Duty 8. APPRENTICESHIP DEED...................................................
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty NOTE — When a bill of exchange is drawn in a set according to the cust...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 27. CONTRACT NOTE.......................................................
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 29. COPY OR EXTRACT (attested or in any manner authenticated) of or fr...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 38. EXCHANGE. Any instrument whereby an exchange of any property is ef...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 46. LETTER OF ALLOTMENT and LETTER OF RENUNCIATION or any documents ha...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 50. NOTARIAL ACT, that is to say, any instrument, indorsement, note, a...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty General Exemptions: Letter of cover or engagement to issue a policy of...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty Exemptions: Receipt — (a) endorsed on or contained in any instrument d...
SCHEDULE 1 — (continued) Description of Instrument Proper Stamp Duty 66. SHARE WARRANT issued under the provisions of any law for the time...
SCHEDULE 2 (section 4(5)) INSTRUMENTS WHICH MAY BE STAMPED WITH EITHER IMPRESSED OR ADHESIVE STAMPS Nature of Instrument and Reference Numb...
SCHEDULE 3 (section 28) DUTY AND BY WHOM PAYABLE Nature of Instrument and Reference Number thereto in Schedule 1 Person liable to pay Duty...

Stamp Act · 2022 Revised Edition · Part · Time of Stamping Instruments

Section 41

No plain-English summary for s 41 yet. See the rest of this law

Official textFrom Attorney General's Chambers, unchanged

The payment of any penalty prescribed under section 39 shall be denoted —

prescribed

Defined · s 82

“prescribed” means prescribed by rules made by His Majesty the Sultan and Yang Di-Pertuan in Council under this Act;

Open s 82

(a)

on the instrument concerned by an impressed stamp and certification by the Collector;

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;

Open s 2

(b)

by receipt issued by the Collector; or

receipt

Defined · s 2

“receipt” includes any note, memorandum or writing — (a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received; or (b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt; or (c) whereby any debt or demand or any part of a debt or demand is acknowledged to have been satisfied or discharged; or which signifies or imports any such acknowledgement and whether the same is or is not signed with the name of any person;

Open s 2

(c)

by notation on the stamp certificate relating to the instrument.

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;

Open s 2

Terms defined in this Act

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;
Open s 2
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;
Open s 2
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;
Open s 2
prescribed
Defined · s 82
“prescribed” means prescribed by rules made by His Majesty the Sultan and Yang Di-Pertuan in Council under this Act;
Open s 82
receipt
Defined · s 2
“receipt” includes any note, memorandum or writing — (a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received; or (b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt; or (c) whereby any debt or demand or any part of a debt or demand is acknowledged to have been satisfied or discharged; or which signifies or imports any such acknowledgement and whether the same is or is not signed with the name of any person;
Open s 2
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;
Open s 2

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Read on from s 42

Part 6

Read on from Part 6

Part

Sale of Stamps and Allowance for Spoiled Stamps

Read on from Part

Part

Offences and Penalties

Read on from Part

Part

Estate Duties

Read on from Part

Part

General

Read on from Part

Schedules

Details

Stamp Act · s 41

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Where this comes from

Attorney General's Chambers · Stamp Act, 2022 Revised Edition. Reader record updated on 2 Oct 2026.

Open the official text