(i) any rental vehicle for the rental of a house with a rent of up to 2,000 B;; and the instruments that attract value taxes include: mortgages; Leases/tenants; and the transfer of shares. Fixed tariffs apply to: . A person can apply to determine the amount of compensation for each instrument executed to the collector. To this end, the collector may require that the instruments be provided with an affidavit or other supporting documentation. The collector may reject this request until the necessary deed and evidence is provided accordingly; The list of instruments submitted to the service is compiled in the First SCHEDULE of the Stamp Act, Cape 34. (ii) any instrument relating to the transfer of property or shares between the owner and the owner of the support, which is from husband to wife or wife to husband; and from the father or mother to his or her children, including registered adopted children (male or female). Documents can be stamped at the Revenue Division office during business hours, and if the document is from overseas, it must contain payment and post charges to return the document or documents. Stamp duty is a tax levied on documents in Schedule 1 of the Stamps Act (Chapter 34) before the document can be valid. INSTRUMENTS EXECUTED IN BRUNEI DARUSSALAMAll instruments executed in Brunei Darussalam must be stamped before signing or executing. Stamp duty is levied on a large number of documents. The obligations are either ad valorem or defined according to the nature of the documents.

In a case where an instrument or document is filed for stamping, 14 days after its execution or the first emergency in Brunei Darussalam, the penalty is twice as high as the amount of the defective obligation or a fine of $10. Whether it is at the time of the sale or by any other means to be calculated at the time of the transfer of these shares to the price or the value of these shares. If the seller`s name is filled: $0.10 for every $100.00 or part of it; If the seller`s name is not filled: $0.30 for every $100.00 or part of it. Any lending instrument through a financing facility for the first home (including countries) up to $250,000; BILLS, CHEQUES, OR NOTES DRAWN OUTSIDE BRUNEI DARUSSALAMBills of exchange, cheque or solachange, which are drawn or made outside Brunei Darussalam and placed in front of the stamp in Brunei Darussalam, must apply the appropriate stamp before submitting the same for acceptance, payment or approvals or transfers or any other negotiations.