STATE OIL TANZANIA LIMITED VS. EQUITY BANK TANZANIA LIMITED AND ANOTHER CIVIL APPLICATION NO. 426/16 OF 2022

Abstract

Any instrument executed outside Mainland Tanzania in relation to any property in Tanzania is chargeable with stamp.

(ii) Every chargeable instrument executed outside Mainland Tanzania shall be stamped within thirty days of its first arrival in Mainland Tanzania.

(iii). The Minister has discretion to exempt any chargeable instrument from stamp duty and the Minister has to do so by a notice published in the Government Gazette.

(iv). The onus of proving that the assessment or decision in respect of which an appeal is preferred is excessive or erroneous shall be on the appellant.