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)

- STAMP ACT (CHAPTER 34)
- STAMPS (REMISSION OF ESTATE DUTY) ORDER
- STAMPS (REMISSION OF STAMP 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:

Registrar of Companies
The Attorney General's Chambers
The Law Building, Km 1, Jln Tutong
Bandar Seri Begawan, BA 1910

Tel: +673 2244872
Fax: +673 2223100
Website: www.agc.gov.bn
E-mail: info@agc.gov.bn