font size

The administration of the Income Tax and Stamp Duty is governed by the following Acts:

v  Income Tax Act (Chapter 35)

v  Income Tax (Double Taxation Relief) (United Kingdom) Order

v  Income Tax (Development Of Mineral Resources) (Encouragement) Order

v  Income Tax (Forms) Rules 

v  Income Tax (Machinery Or Plant) (Annual Allowance) Rules

v  Income Tax (Petroleum) Act (Chapter 119)

v  Income Tax (Petroleum) Act (Chapter 119) Amendment, Order 2012

v  Stamp Act (Chapter 34)

v  Stamps (Remission Of Estate Duty) Order

v  Investment Incentives Order, 2001

v  Accounting Standards Order, 2010

v  Accountants Order, 2010



Copies of the above Acts can also be obtained from this address below:

The Attorney General's Chambers
The Law Building, Km 1, Jalan Tutong
Bandar Seri Begawan, BA1910

AGC Contact