Relevant Acts

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

• • Income Tax Act (Chapter 35)
  • Income Tax (Double Taxation Relief) (United Kingdom) Order
  • Income Tax (Development Of Mineral Resources) (Encouragement) Order
  • Income Tax (Forms) Rules
  • Income Tax (Machinery Or Plant) (Annual Allowance) Rules
  • Income Tax (Petroleum) Act (Chapter 119)
  • Income Tax (Petroleum) Act (Chapter 119) Amendment, Order 2012
  • Stamp Act (Chapter 34)
  • Stamps (Remission Of Estate Duty) Order
  • Investment Incentives Order, 2001
  • Accounting Standards Order, 2010
  • 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