CHAPTER 189 THE STAMP DUTY ACT [PRINCIPAL LEGISLATION] G. Arrangement of Sections A of O n Section Title sioism part i r pe PRELIMINARY PROVISIONS ut ith o 1. Short title. d w 2. Interpretation. uteib 3. Commissioners. ist r d 4. Stamp Duty Officers. r ed o uc part ii rod STAMP DUTIES re p be (a) Instruments Chargeable wiatyh Stamp Duty 5. Instruments specified in Schedule chargeakb lmo e. 6. Several instruments used in single tra o isn s baction. 7. Instruments relating to several disotfi n thct matters. 8. Instrument coming within sevpear rta l descriptions in Schedule. No d(. b) Composition of Duties e 9-10. Repeal. rv se 9. Agreement to coms rp eound duty on cheques. t 10. Terms implierdig i hn composition agreement. 11. Power to .c Ao lml pound duties. 12. Moneayns i adue under composition agreement to be Government debt. 13. Repneza al. of T nt (c) Exemptions e rn1m4. Minister may exempt chargeable instrument. veo 15. Commissioner General may exempt fixed sum in lieu of duty on instrument. 5 G 022 (d) Stamps and Mode of Using Them © 16. Duties how to be paid. 17. Where adhesive stamps used. 18. Instruments stamped with impressed stamps, how to be written. 357 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] 19. Only one instrument to be on same stamp. 20. Instrument written contrary to section 19 or 20 deemed unstamped. 21. Certificate denoting duty or exemption. 22. Provisions as to duplicates and counterparts. . (e) Time When Instruments Must be Stamped OAG 23. Instruments executed in Tanzania. n o f 24. Instruments executed outside Tanzania. siois 25. Bills, cheques and notes drawn outside Tanzania. erm 26. Special provisions for any particular class of instruments. t pu tho (f) Valuation of Stamp Duty i d w 27. Conversion of amount expressed in foreign currencies. te ibu 28. Stock and marketable securities, how to be valued. ist r d 29. Effect of statement of rate of exchange or average price. or d 30. Instruments reserving interest. e uc 31. Duty on mortgages of marketable securities. pro d 32. Duty on transfer in consideration of debt, or subjee cr et to future payment, etc.. 33. Valuation in case of annuity, etc.. b ay 34. Claims under certain instruments limited kb ym value of stamp. o 35. Facts affecting duty to be set forth in in bsotrument. s 36. Direction as to duty in case of certaf ithn i conveyances. 37. Duty in case of certain contracatsrt aond agreements. 38. Transfers between associatedo cporporations. . N rv(eg d) Persons Liable to Pay Duty e 39. Duties by whom p s raeyable. 40. Obligation to ts iggihve receipt in certain cases. ll r . A nia part iii zan ADJUDICATION OF STAMP DUTY a 41. T o Af djudication. 42e. n t Certificate by Stamp Duty Officer. m ve rn o part iv 5 G2 INSTRUMENTS NOT DULY STAMPED 20© 43. Examination and impounding of instrument. 44. Special provision as to unstamped receipts. 45. Instruments not duly stamped inadmissible in evidence. 46. Instruments impounded, how dealt with. 47. Stamp Duty Officer may refund penalty paid under section 48(1). 358 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] 48. Stamp Duty Officer may stamp instruments impounded. 49. Instruments unduly stamped by accident. 50. Endorsement of instruments on which duty has been paid under sections 47, 50 and 51. 51. Proceedings under this Part not to bar prosecution. G. 52. Persons paying duty or penalty may recover same in certain cases. OA 53. Power of Commissioners to refund penalty or excess duty in certain cases. f n o 54. Non-liability for loss of instruments sent under section 48. io iss 55. Power of payer to stamp bills, promissory notes and cheques received pe rm by him unstamped. ut 56. Repeal. o ith 57. Instruments tendered in primary courts. ted w u rib part v istd ALLOWANCES FOR STAMPS r ed o 58. Allowances for spoiled stamps. c du 59. Application for relief under section 60, when to be meparode. 60. Allowance by Commissioners and Commission ebre Gr eneral. 61. Allowance for misused stamps. aym 62. Allowance for spoiled or misused stamps, kh oo ow to be made. 63. Allowance for stamps not required foirs u bse. 64. Allowance on renewal of certain th doefbentures. 65. Application of allowance. pa rt o d. N ve part vi seR rEFERENCE AND REVISION re 66. Control of Commts h issioners. 67. Statement o ig lfl rcase by Commissioners to Tax Revenue Appeals Board. 68. Power ofa .T Aax Revenue Appeals Board to call for further particulars as to i zcaa nse stated. 69. P rToac nedure in disposing of case stated. 70. f t oStatement of case by other courts to High Court. 7m1e n . Revision of certain decisions of courts regarding sufficiency of stamps. ern ov G part vii 250 OFFENCES ©2 72. Offences relating to stamp duty Acts Nos.. 73. Where offence is committed by body corporate. 74. Liability of employer or principal. 75. Commissioner General may compound offence. 76. Burden of proof. 359 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] part viii COLLECTION AND RECOVERY OF STAMP DUTY 77. Appointment and duties of agent. 78. Deceased persons. 79. Collection of stamp duty from person leaving or having left the United Republic. . AG 80. Collection of duty from guarantor. of O 81. Collection of stamp duty by distraint. ion 82. Security on property for unpaid duty. issm 83. Collection of stamp duty from ship owner. pe r ut ho part ix it w MISCELLANEOUS PROVISIONS ted bu 84. Power of inspection. triis 85. Regulations. r d d o ce part x u rod REPEAL AND SAVING rSe p e 86. Omitted. y ba 87. Repeal. ok m 88. Savings. bos 89. Omitted. f th i rt o o p a SCHEDULE d. N e se rv s r e ht ll r ig ia. A za n n Ta of en t rnm ov e 5 G 02 ©2 360 CHAPTER 189 THE STAMP DUTY ACT . An Act to provide for stamp duty and for related matters. AG [1st O July, 1972] f n o [s.s1s] io Acts Nos. 10 of 1986 10 of 1993 15 of 2003 i 20 of 1972 6 of 1987 16 of 1994 15of 2004 pe rm 9 of 1977 10 of 1987 13 of 1996 13 of 2005 ut 12 of 1979 9 of 1988 24 of 1997 6 of 2006 thoi 25 of 1980 13 of 1989 8 of 1998 14 of 2009 w 8 of 1983 18 of 1991 15 of 2000 5 of 2011 ted 16 of 1983 16 of 1992 10 of 2002 10 of 2015 u rib 15 of 1985 3 of 1993 18 of 2002 3 0f 2021 t r d is ed o uc rod PARTe r p Ie b PRELIMINA RmaYy PROVISIONS ok bo Short title 1. This Act may be citethdis as the Stamp Duty Act. rt o f Interpretation 2. In this Act, unol pe ass the context otherwise requires- Acts Nos. 10 of 1993 “banker” incldu. Ndes a bank and a person acting as a banker; 16 of 1994 “bill of excehrva enge” means a bill of exchange as defined by the 6 of 2006 s. 28 s 14 of 2009 s. 18 Billsts or ef Exchange Act and includes a draft, order, cheque, le h l rtigter of credit, and any other document, entitling or Apla. urporting to entitle any person, whether named therein ni za or not, to payment by any other person of, or to draw an f T upon any other person for, any sum of money; nt o e “bill of lading” means an instrument signed by the owner rnm or master of a ship or vessel or by the agent of the ov e G owner, which states that, certain specified goods have 5 02 been shipped upon a particular ship or vessel and which ©2 purports to set out the terms on which the goods have been delivered to and received by the ship or vessel, and includes the document commonly known as “through bill of lading” but does not include a mate’s receipt; “bond” includes an instrument- 361 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (a) whereby a person obliges himself to pay money to another on condition that, the obligation shall be void where a specified act is performed, or is not performed; (b) other than a bill of exchange or promissory note attested . by a witness and not payable to order or bearer, whereby AG O a person obliges himself to pay money to another; and of n (c) attested, whereby a person obliges himself to delivisesr io grain or other agricultural produce to another; pe rm “chargeable” means, as applied to an instrument exuet o cuted or first executed after the commencement o wf i ththis Act, d chargeable under this Act, and, as applied te bu to any other instrument, chargeable under the writteisntr i d law in force in Tanzania when the instrument was eorx d ecuted, or where several persons executed the idnus cterument at different times, first executed; ep ro “cheque” means a bill of exc hbea rnge drawn on a specified banker and not expresse md a yto be payable otherwise than on demand; ok bo “Commissioners” meathnis s the Commissioners of Stamp Duty appointed underrt ot fhe provisions of section 3; “Commissioner a oG p eneral” means the Commissioner General N Cap. 399 appointeded . under section 17 of the Tanzania Revenue Authorietrvs y Act; e “comphotss rition agreement” means an agreement entered into p urigll rsuant to the provisions of section 11; “ A iac.ompounded duty” means a stamp duty payable under a za n n composition agreement, and includes a sum payable Ta of pursuant to an order under section 13 and any additional nt e compounded duty or any penalty payable or failure to ern m pay compounded duty or additional compounded duty ov G on due date; 25 20 “conveyance” includes a conveyance on sale and an instrument © by which property, whether movable or immovable is transferred inter vivos and is not otherwise specifically provided for by the Schedule hereto; and also a decree or order for, or having the effect of an order, for foreclosure; 362 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] “duly stamped”, as applied to an instrument, means the instrument bears an adhesive or impressed stamp of not less than the proper amount and the stamp has been affixed or used in accordance with the law for the time . being in force in Mainland Tanzania; OAG “executed” and “execution” used with reference to instruments, of n means “signed” and “signature”; io iss “Government” means the Government of the United Rep rm pueblic; “impressed stamp” includes- ou t (a) labels affixed and impressed by a proper officieth w r; d (b) stamps embossed or engraved on stampbeud te paper; and (c) adhesive stamps over-embossed; ist ri d “instrument” includes a document by whdi coh r a right or liability is, or purports to be, created, transfdeur cered, limited, extended, extinguished or recorded in a paproe er or electronic form; “instrument of partition” meaen r b s an instrument whereby co-owners of any prop emratyy divide or agree to divide the property in severbao oltky, and includes a final order for effecting a partitioni sp th assed by a civil court and an award by an arbitratorr td oi frecting a partition; “lease” means a ol ep aase of immovable property, and includes- (a) a cert . eidficNate of occupancy; (b) a gserra vnt for a term of the right to use and enjoy any e htse rasement, profit à prendre, or incorporeal right; (llc ri) g an instrument by which tolls of any description are ia. A let; and an nz (d) a writing on an application for a lease intended to Ta of signify that, the application is granted; en t “marine policy” means an insurance (including reinsurance) ern m made upon a ship or vessel (whether for marine or inland ov G navigation) or upon the machinery, tackle or furniture 02 5 2 of any ship or vessel, or upon any goods, merchandise, © or property of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in, or relating to any ship or vessel and includes any insurance of goods, merchandise or property for any transit which includes 363 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] not only a sea risk, but also any other risk incidental to the transit insured from the commencement of the transit to the ultimate destination covered by the insurance, and where a person, in consideration of any money paid or to . be paid for additional freight or otherwise, agrees to take OAG upon himself any risk attending goods, merchandise or f n o property of any description whatsoever while on board isosf io any ship or vessel, or engages to indemnify the ownpee rmr of any goods, merchandise or property from any risko,u tl oss or damage, the agreement or engagement shall bweith deemed d to be a contract for marine insurance; te bu “Minister” means the Minister responsibled ifso trir finance; “mortgage deed” includes an instrume d no rt whereby for the purpose of securing money advan e duc ced, or to be advanced, by way of loan, or an existinepg ro or future debt, or the performance of an engage bme rent, one person transfers, or creates, to or in favou mra yof another, a right over or in k Cap. 334 respect of specified proob perty, and for purposes of this Act includes a charge u is thnder the Land Registration Act; “paper” includes vret oll fum, parchment, or any other material on which an a oi npstrument may be written; “person with wd. e hNom a composition agreement has been entered into” incerlvs udes the person’s personal representatives, assigns e andht sa rttorneys; “polll riic gy of insurance” includes- A ia. (a) a policy of insurance upon any life or lives or upon any an nz event or contingency relating to or depending upon Ta of any life or lives; t en (b) a policy of insurance against accident, rnme and for purposes of this Act “a policy of insurance against Gov accident or an accident policy” means a policy of insurance 25 20 for any payment agreed to be made upon the death of any © person from accident or violence or otherwise than from a natural cause, or as compensation for personal injury, or during the sickness of any person, or his incapacity from personal injury, or by way of indemnity against loss or damage 364 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] to any property, and includes any notice or advertisement in a newspaper or other publication which purports to insure the payment of money upon the death of, or injury to, or sickness or incapacity of, or loss or damage to property of the holder or . bearer of the newspaper or publication containing the notice OAG or advertisement from accident or violence or otherwise than of n from natural cause; siois “power of attorney” includes an instrument empowerpien rmg a specific person to act for and in the name of theo up t erson executing it; ith d w “promissory note” means a promissory note as udteb efined by the Cap. 215 Bills of Exchange Act; it also includes a ri dis t note promising the payment of a sum of money out odf oa r ny particular fund which may or may not be available,u ced or upon any condition or contingency which may or ro emp ay not be performed or happen; e r “proper officer” in relationa y b m to any function means the Commissioner Generabol o, ka Commissioner or a Stamp Duty Officer upon whom ist th he function is conferred or to whom the function has f r t boeen delegated under this Act, and where the function oh pa as not been specifically conferred upon any of the peerds . oNns, the Commissioner General or a Stamp Duty Oseffir vcer; e “receiphtst ”r includes a note, memorandum or writing- ( ig lla r) whereby any money, or bill of exchange, cheque, or A ia. promissory note is acknowledged to have been received; an nz (b) whereby any movable property is acknowledged to f T a o have been received in satisfaction of a debt; en t (c) commonly known as “cash sale” and given to any person m ern making any payment or giving any bill of exchange, Gov cheque or promissory note; 25 20 (d) whereby a debt or demand, or any part of a debt or © demand, is acknowledged to have been satisfied or discharged; or 365 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (e) which signifies or imports an acknowledgement of any debt or demand, whether the same is or is not signed with the name of any person; “specified country” means a country which the Minister . may, by notice in the Gazette, declare to be a specified G OA country for the purposes of the Act or the provision of n o f this Act as may be specified in the order; siois “settlement” means a non-testamentary disposition in wprei rtming of movable or immovable property made- t ou (a) in consideration of marriage; with d (b) for the purpose of distributing propertbyu teof the settlor among his family or those whom he dsetrdi si ires to provide, or for the purpose of providing for so d mo r e person dependent on him; or uc e d (c) for any religious or charitabelpe ro purpose, and includes an agreement in writing to mea r b ke a disposition, and, where any disposition has naoy m t been made in writing, any instrument recordionkbo g, whether by way of declaration of trust or othetrhi ws ise, the terms of any disposition; “Stamp Duty Office f rtr o” means a Stamp Duty Officer appointed under section p4ao ; and “tribute agreedm. N e ent” means an instrument by which the holder of a clasiemr v or mining lease agrees to allow another person e to w r htso rk the claim or lease, or part thereof, in return for a p i ll r o g portion of the value of production or profits of working. . Aia Commissioners n za 3. The Minister may, by notice in the Gazette, appoint not an f T less than two but not more than five public officers to be t o en Commissioners for Stamp Duty. rnm oSvta emp Duty 4. The Commissioner General may, by notice published in the 5 GOfficers 02 Act No. Gazette, appoint a number of public officers as he may deem fit ©2 6 of 2006 s. 28 to be Stamp Duty Officers for purposes of this Act and by the order or any subsequent order, delegate to a Stamp Duty Officer any of his functions or the functions of the Commissioners. 366 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] PART II STAMP DUTIES (a) Instruments Chargeable with Stamp Duty . Instruments 5.–(1) An instrument specified in the Schedule and which- G OA specified in Schedule (a) is executed in Tanzania Mainland; or f on o chargeable (b) where executed outside Mainland Tanzania, relates istso i Acts Nos. 16 of 1994 s. 62 any property in Mainland Tanzania or any mat pte rrm or 13 of 1996 s. 48 thing to be performed or done in Mainland Tanuzttho ania, shall be chargeable with duty of the amount ds pwei cified or calculated in the manner specified in the Scheduteib le in relation r to the instrument: st di Provided that- r ed o (i) before calculating the sduta cmp duty payable in o accordance with arti r rcel pe 51 of the Schedule on a receipt issued byy b ethe manufacturer of locally manufactured a kg moods which are chargeable to Cap. 148 Value Adde dbo oTax in accordance with the Value Added Taf txh i sAct or to Excise Duty pursuant to the o Cap. 147 Excise r(t a Management and Tariff) Act, the whole of the oV p N alue Added Tax and the Excise duty shall be vdede .ducted from the gross sum; (ii)s e r re a duty shall not be chargeable in respect of an hts g instrument executed by, or on behalf of, or in ri All favour of the Government in cases where, had nia . this paragraph not been enacted, the Government za an would be liable to pay the duty chargeable in f T t o respect of the instrument; enm (iii) a duty shall not be chargeable in respect of an ernv instrument which is exempt from stamp duty 5 G o by virtue of any provision of this Act or an order 02 ©2 made under section 16 or section 17 or by virtue of any other written law; (iv) a bill of exchange, cheque or promissory note drawn or made in a specified country and accepted or paid or presented for acceptance or payment, 367 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] or endorsed, transferred or otherwise negotiated in Tanzania Mainland, and which has previously been duly stamped in the specified country in which it was drawn or made, shall be deemed to . be duly stamped for the purposes of this Act; OAG (v) no power, warrant or letter of attorney granted of n or to be granted by the Postmaster General, nosriois any power, warrant or letter of attorney givene rbmp y a depositor in the savings bank to any othero up t erson, authorising him to make any deposit o th d w fi any sum of money in the savings bank on behutb ae lf of the said depositor or sign any documednis ttr i or instrument required by the rules or regudl ao rt ions of the savings bank to be signed on makciedu ng deposit or receive back any sum of monepyroe deposited in the savings bank, or the intere sbte rarising there from, nor any receipt nor any y mena try in any book of receipts for money depositoekbo d in the savings bank, nor for any money re cthe isi ved by any depositor, his executors or adminirts ot frators, assigns, attorneys or agents, from the of up ands thereof, nor any draft or order nor any aedp . pNointment of any agent, nor any certificate, ervs or other instrument or document whatsoever e hts r required or authorised to be given, issued, signed, l ri g l made or produced in pursuance of the Bank of A Cap. 195 ia. Tanzania Act or any rules made there under, shall za n n be subject to, or be charged with any stamp duty f T a o or duties whatsoever; nt e (vi) where a company incorporated in Mainland m ern Tanzania acquires the undertaking in Mainland ov G Tanzania of a company incorporated outside 25 20 Mainland Tanzania, a duty shall not be payable on © any conveyance or transfer to the company of any of the property comprised in the undertaking at the time of the acquisition. 368 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (2) For the purposes of paragraph (v) of subsection (1) “savings bank” means the Savings Bank established by the Cap. 301 Tanzania Postal Bank Act (3) The Minister may, by notice published in the Gazette, . add to, vary or amend the Schedule. AG O n o f Several 6.–(1) Where in the case of any sale, mortgage or settlemensti,o instruments s used in single several instruments are employed for completing the transac i etrmion, transaction whether executed at the same time or at differentu t t pimes, Act No. o 18 of 2002 s. 48 the principal instrument shall be chargeable wit hwi ththe duty prescribed in the Schedule for the conveyanutcee d, mortgage or settlement, and each of the other instrisutr imb ents shall be chargeable with a duty of one thousand fi vore d hundred shillings instead of the duty, if any, prescribed focreu dit in the Schedule. (2) The parties may determine fopro dthemselves which of the instruments employed shall, for bteh ree purposes of subsection (1) of this section, be deemed tom b aey the principal instrument: Provided that, the du oot ky chargeable on the instrument determined shall be theh h b is ighest duty which would be chargeable t in respect of any of thof rt e instrument employed. (3) An instrum pao ent modifying the terms of a mortgage in respect of thed. Nreduction of principal or raising or reducing the rate osf e e rivnterest or varying the term for the repayment of princip r tsa l e shall be chargeable as an agreement. ( g l4 ri) hWhere upon receipt of a payment, both a cash sale and l a A ia .receipt is issued, one of the instruments shall be chargeable n za with duty. an f T Instrumennt tos 7. An instrument comprising or relating to several distinct matters relatinmge to several distrinnct matters shall be chargeable with the aggregate amount of the duties with veo which separate instruments, each comprising or relating to one 25 G 0 of the matters, would be chargeable under this Act. ©2 Instrument 8. Subject to section 7, an instrument framed as to come within coming within several two or more of the descriptions in the Schedule shall, where descriptions in the duties chargeable there under are different, be chargeable Schedule only with the highest of the duties: 369 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Provided that, this Act shall not render instrument chargeable with duty exceeding ten shillings a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid. G. A (b) Composition of Duties O n o f io Repeal 9.–10. Repealed by Act No. 15 of 2004 s.47. miss pe r Agreement to 11.–(1) The Commissioner General may, by agreemhe unto t with compound duty t on cheques any banker, provide for the composition of the ddu wt iy payable Act No. on a cheque drawn on the banker on a chequbue te form issued 6 of 2006 s. 28 i or adopted by the banker or any other chargisetr d able instrument issued, given or received by the banker. r ed o (2) The agreement shall be in a formc du and for a duration and contain terms and conditions as r rtehpeo Commissioner General may think proper. e y b (3) During the continua a k nmce in force of any composition agreement under this se bcot oion, a cheque or other chargeable instrument to which ft hth ies agreement relates shall be deemed to be properly stamperdt oa . o p Terms implied 12. It shall b . N in composition eed an implied term of composition of agreement v agreement entered in r steo under this Act that- Act No. re 6 of 2006 s. 28 (a) igh tswhere in consequence of any amendment of this Act or ll r in consequence of this Act being repealed and replaced- A ia. (i) a duty payable on the chargeable instruments n nz a or any category of the instruments to which the Ta of agreement relates is raised; nt e (ii) a category of instruments which were not chargeable rnme when the agreement was entered into become ov G chargeable and by virtue of the provisions of the 25 20 agreement will remain exempt, © the Commissioner General shall be entitled to terminate the agreement unless the person with whom it is entered into, agrees to the amendment or variation thereof as the Commissioner General may direct; 370 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (b) the proper officer shall be entitled, by notice in writing, to terminate an agreement in the event of contravention by the person with whom it is entered of any of its terms or any provision of this Act or regulations made hereunder. G. A Power to 13. The Commissioner General may, by order, provide for the O of compound duties Act No. composition or consolidation of duties in the case of issue bsyio n s 6 of 2006 s. 28 any body corporate of debentures, bonds or other securiteierms i. t p ho u Moneys 14. A sum of money due under a composition agreiet w ment, or due under d composition an order under section 13 whether by way of comibup teounded duty, agreement to be additional compounded duty or penalty sha dlils tbr e a debt due to Government debt Act No. the United Republic and, recovered as ddu ot ry or tax under the 10 of 2015 s. 161 provisions of this Act or the Tax Admi e dun cistration Act. Cap. 438 rep ro Repeal 15. Repealed by Act No.15 of 20 b0e4 s.47. ay k m [s. 14A] o bo thi(s c) Exemptions of Minister 16.–(1) The Minisatert p r may, by notice published in the Gazette, may exempt chargeable exempt any c. h Noargeable instrument, or category, class or instrument description oefdrv the instruments, from stamp duty. (2) W e reh s ere an order under subsection (1) is expressed to haigvhe ts retrospective effect, an instrument specified in the or dAlel rr or, any instrument of the category, class or description nsiaa p. ecified in the order, and given, issued or executed on or after nza the date specified in the order shall be deemed not to have f T t o been a chargeable instrument. men [s. 15] ern ov 5 GCommissioner 17.–(1) Where in relation to any transaction or a series of 02 General may 2 exempt fixed sum transactions, a person is required to give, issue or execute a © in lieu of duty on number of chargeable instruments, the Commissioner General instrument Act No. may, upon payment by the person of sum of money as the 6 of 2006 s. 28 Commissioner General may direct, exempt, by order under his hand, the instruments from stamp duty. 371 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (2) A  sum of money paid under subsection (1) shall be deemed to be compounded duty in respect of the instruments to which the order relates. [s. 16] . AG (d) Stamps and Mode of Using Them O of ion Duties how to 18. Except as is otherwise expressly provided in this Act, the dmuist sy be paid with which an instrument is chargeable shall be paid, an pde r t the payment shall be indicated on the instrument by m u itheoans of a stamp or stamps in a manner as may be prescribe d e .w ut trib [s. 17] dis Where adhesive 19.–(1) Where a chargeable instrumentd oi rs stamped with an stamps used e adhesive stamp, a person executing th c deu instrument or attesting the execution of the instrument rebp ryo any other person shall cancel the stamp, unless at the yt bim e e of the execution or, as the case may be, attestation, the ks mta amp had been properly cancelled by any other person who oeo b xecuted the instrument or attested its execution. s f th i (2) A stamp shaallrt boe deemed to have been properly cancelled for the purposNeos pof subsection (1), if it has been cancelled by a personv wd.e ho is required by that subsection to cancel it, by writineg r se his name or initials thereon or by affixing on the r instrumts h ent his seal in a manner that, part of the seal is visible onA tll hrige stamp or in other manner as may be prescribed, so that, nian . no case can the stamp be used for any other instrument za an or otherwise. f T t o (3) Where a chargeable instrument has been stamped by men affixing thereon an adhesive stamp, the instrument shall, for ernv the purposes of this Act, be deemed not to have been properly Go 5 stamped, where the adhesive stamp has not been cancelled as 2 20 is required by this section. © [s. 18] 372 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Instruments 20. An instrument written upon paper stamped with an stamped with impressed impressed stamp shall be written in a manner that, the stamp stamps, how to may appear on the face of the instrument and cannot be used be written for or applied to any other instrument. [s. 19] AG. f O o Only one 21. A  second instrument chargeable with duty shall not b io sse n instrument to be on same stamp written on a piece of stamped paper upon which an instrum i erment chargeable with duty has already been written: ut p o Provided that, this section shall not prevent any endith w orsement which is duly stamped or is not chargeable wiutthe d duty being made upon any instrument for the purposisetr ibof transferring any right created or evidenced thereby or o ra dcknowledging the receipt of any money or goods, the pcaeu ydment or delivery of which is secured thereby. pro d e r e b [s. 20] ay Instrument 22. An instrument writteno ki mn contravention of section 19 or written contrary section 20 shall be deems ebto section 19 i do to be unstamped. h or 20 deemed t rt o f [s. 21] unstamped pa Certificate 23.–(1) Where o . tNhe duty with which an instrument is chargeable, denoting duty or its exemprvte d or exemption ion from duty depends in any manner upon the duty actu se really paid in respect of another instrument, the payment of the ts ig hlast mentioned duty shall, where application is made to a SAtll. a rmp Duty Officer for that purpose, and on production of nbiaa oth the instruments, be denoted upon the first-mentioned z Tan instrument by endorsement under the hand of a proper officer of t or in other manner, if any, as may be prescribed. n nm e (2) Where a Stamp Duty Officer is satisfied that, an instrument r ov e is, for any reason whatsoever, exempt from stamp duty, he may 5 G2 on application made in that behalf and upon receipt of the ©20 prescribed fee, endorse the instrument with a certificate signed by him and certifying that, the instrument is exempt. [s. 22] 373 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Provisions as to 24. The duplicate or counterpart of an instrument chargeable duplicates and counterparts with duty, except the counterpart of an instrument chargeable as a lease, the counterpart not being executed by or on behalf of any lessor or grantor, shall be deemed not to be duly stamped . unless it is stamped as an original instrument or unless it AG O appears by some stamp impressed thereon or by certificate n o f given by a proper officer that, the full and proper duty has beesniois paid upon the original instrument of which it is the dupplei rcmate or counterpart. t tho u wi [s. 23] ted bu (e) Time When Instruments Must be Strtiamped r d is Instruments 25. The chargeable instruments execuedt eod by a person in executed in Tanzania Mainland Tanzania shall be stampe uc od within thirty days of r execution: re p Provided that- y b e a (a) where the instrumenk tm is brought to a proper officer for adjudication unds eb oro section 43 within thirty days, the period from oth theif presentation of the instrument to the proper officret pa r until the notification to the person who present. eNd o it shall be excluded in computing the said periroved d of thirty days; and (b) a e rer seceipt, acknowledgement of a debt, promissory note ts igh and bill of exchange shall be stamped on the date of ll r A execution or the date of the instrument, whichever . an ia shall be the earlier date. z Tan [s. 24] of t Instrummeennts 26. The chargeable instrument executed out of Mainland exeercnuted outside Tvanzania Tanzania shall be stamped within thirty days of its first arrival o 5 G in Mainland Tanzania: 2 20 Provided that- © (a) where the instrument is brought to a proper officer for adjudication under section 43 within thirty days, the period from the presentation of the instrument to the proper officer until the notification to the person who 374 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] presented it shall be excluded in computing the said period of thirty days; and (b) promissory notes and bills of exchange payable on demand or at not more than thirty days from sight or . date shall be stamped within seven days of first arrival OAG in Mainland Tanzania. of n [s. 25s]iois erm Bills, cheques 27. The first holder in Tanzania Mainland of a bill of excuth pange, and notes drawn o outside cheque or promissory note drawn or made outside th w iMainland Tanzania Tanzania shall, before he presents the same for uatec dceptance or payment, or endorses, transfers or otherwiisster i bnegotiates the same in Mainland Tanzania, cause to be o r adffixed the proper stamp and, in the case of an adhesive staemduc p, cancel the same: Provided that- pro d (a) where at the time a bill oe r e b f exchange, cheque, or note comes into the handsm ao yf a holder thereof in Mainland Tanzania, the prop k oeor stamp is affixed thereto, and in the case of an adheshisv be stamp, the stamp is cancelled in the t manner presrtc or f ibed by or under this Act, and the holder has no reoa ps aon to believe that, the stamp was affixed or canceldl.e Nd otherwise than by the person and at the time reqseur viered by or under this Act, the stamp shall in so far tsa rs e it affects the holder, be deemed to have been duly l ri gh affixed and cancelled; l ia. A(b) this proviso shall not relieve any person from any n za penalty incurred by him for omitting to affix or cancel an f T a stamp. o en t [s. 26] ern m oSvpecial provisions 28. Notwithstanding the provisions of sections 25, 26 and 5 Gfor any particular 02 class of 27, regulations made under this Act may provide for the ©2 instruments time of stamping of any category, class or description of chargeable instruments. [s. 27] 375 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (f) Valuation of Stamp Duty Conversion of 29. Where an instrument is chargeable with ad valorem duty in amount expressed in foreign respect of any money expressed in any currency other than that currencies of the United Republic, the duty shall be calculated on the value G. of the money in the currency of the United Republic according A of O to the current rate of exchange on the date of the instrument. n io [s. 2is8sm ] r pe Stock and 30. Where an instrument is chargeable with ad valorem t o uduty in marketable with securities, how respect of any share, stock or other security, thed duty shall, to be valued except as provided in article 60 of the Scheduliebu, tebe calculated r on the value of the share, stock or securityd,i s t according to the average price or the value thereof on the r e dd oate of instrument. ucd [s. 29] ro ep Effect of 31. Where an instrument contai bne sr a statement of current rate statement of rate of exchange or of exchange or average pricem, a ay s the case may require, and is average price stamped in accordance wboi otkh the statement, it shall, so far as regards the subject mathtis t e r of the statement, be presumed, until the contrary is prov f rte od, to be duly stamped. o p a [s. 30] d. N Instruments 32. Where rivnee terest is expressly made payable by the terms of reserving interest s an inst re trs ument, the instrument shall not be chargeable with dutyl r ihg higher than that with which it would have been chargeable l hiaa. Ad no mention of interest been made therein. n nz a [s. 31] Ta f Duty on nt o 33.–(1) Where an instrument, not being a promissory note or mortgmaeges of mrnarketable a bill of exchange- osevceurities (a) is given upon the occasion of the deposit of any 5 G 02 marketable security by way of security for money ©2 advanced or to be advanced by way of loan, or for an existing or future debt; or (b) makes redeemable or qualifies a duly stamped transfer intended as a security, of any marketable security, 376 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under article 5 of the Schedule. (2) A  release or discharge of any instrument shall be . chargeable with the like duty. G OA [s. 32] n o f io iss Duty on transfer 34.–(1) Where a property is transferred to a personrm in in consideration t p e of debt, or consideration, wholly or in part, of any debt due to ohu im, or subject to future subject either certainly or contingently to payment oitrh transfer payment, etc. w of any money or stock, whether being or constituutet ding a charge or encumbrance upon the property or not, thetr ibis debt, money or stock shall be deemed the whole or part, of otrh de consideration in respect whereof the transfer is chargeab ed ulce with ad valorem duty: Provided that, this section shall pnro dt apply to any certificate of sale referred to in article 17 o r bf eth ee Schedule. (2) For the purposes of smuaby section (1), where property is sold subject to a mortgage k o oor other encumbrance, any unpaid mortgage money or mohins bey charged, together with the interest f t(if any) due on thert osame, shall be deemed to be part of the consideration foor pt ahe sale: Provided tdh. Nat, where property subject to a mortgage is transferre rve sde to the mortgagee, he shall be entitled to deduct from thtse r eduty payable on the transfer, the amount of any duty alrela ridg hy paid in respect of the mortgage. Al nia . [s. 33] za Valuation in n cTaase 35. Where an instrument is executed to secure the payment of an of annuityt ,o e ftc. n annuity or other sum payable periodically, or the consideration me rn for a conveyance is an annuity or other sum payable periodically, veo the amount secured by the instrument or consideration for the 25 G 0 conveyance, shall, for the purpose of this Act, be deemed to be- ©2 (a) where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained, the total amount; (b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being 377 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] at the date of the instrument or conveyance, the total amount which, according to the terms of the instrument or conveyance, will or may be payable during the period of twenty years calculated from the date on which the . first payment becomes due; and AG O (c) where the sum is payable for an indefinite time of n terminable with any life in being at the date of tihsse io instrument or conveyance, the maximum ampeo rmunt which will, or may become, payable as aforesaidou d t uring the period of twelve years calculated from twhi teh date on d which the first payment becomes due. ute ist rib d [s. 34] or Claims under 36. Where- ce d certain u od instruments (a) the amount or value of thpre subject matter of any limited by value instrument chargeable wbei treh ad valorem duty cannot of stamp be ascertained at the yd ma ate of its execution or first execution; or oo k (b) an instrument ihs b i sg iven as security for the repayment of t money to ber tl oe fn t, advanced or paid and the total amount secured or p ao to be ultimately recoverable is unlimited, nothing shall db. e N claimable under the instrument more than the highest ameorvu e s nt or value for which, if stated in an instrument of the s e tsa mr e description, the stamp actually used would, at the date h l riogf the execution, have been sufficient: Al ia. Provided that- za n (i) where proceedings have been taken in respect of n f T a an instrument under section 42 or 50, the amount t o en certified by the revenue authority shall be deemed to ern m be the stamp actually used at the date of execution; v G o (ii) in the case of an instrument falling within the 5 02 provisions of paragraph (a) of this section, where ©2 at any time, to the knowledge of the parties thereto the amount or value of the subject matter of the instrument exceeds the amount or value claimable thereunder as stamped, any party may stamp the 378 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] instrument with additional duty covering the excess and thereupon, the amount or value claimable thereunder shall be increased accordingly and the date upon which the excess came to the knowledge . of the parties shall be deemed to be the date of G OA execution for the purposes of this Act; n o f (iii) in the case of an instrument falling within t io ihsse provisions of paragraph (b) of this section, wehrmp ere at any time, the total amount secured oour t to be ultimately recoverable under the ith iwnstrument d exceeds the amount or value claimabutb lee thereunder as stamped, any party thereto t di s mri ay stamp the instrument with additionadl o rd uty covering the excess and thereupon ce dtuhe amount or value claimable thereunder ro epshall increase accordingly and the date upon b e wr hich the excess occurred shall be deemed mto ay be the date of execution for the purposes of thoiks Act. is bo th [s. 35] f rt o Facts affecting 37. The considera tpiao on, if any, and other facts and circumstances duty to be set forth in affecting the ch. Nd argeability of any instrument with duty, or the instrument amount osfe tr vhee duty with which it is chargeable, shall be fully and trutsl yr e set forth therein and the proper officer may require a persl orign h executing, or a person employed or being concerned in l oiar. Aabout the preparation of any instrument to give evidence on za noath, or by affidavit, that the facts and circumstances therein an f T are fully and truly set forth, and for that purpose, the proper nt o e officer may administer an oath. rnme [s. 36] ov 5 G 02 Direction as 38.–(1) Where a property has been contracted to be sold ©2 to duty in case of certain for one consideration for the whole, and is conveyed to the conveyances purchaser in separate parts by different instruments, the consideration shall be apportioned in a manner as the parties think fit, provided that, a distinct consideration for the separate part is set forth in the conveyance relating thereto, 379 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] and the conveyance shall be chargeable with ad valorem duty in respect of distinct consideration. (2) Where property contracted to be purchased for one consideration for the whole by two or more persons jointly, . or by a person for himself and others, or wholly for others, is AG O conveyed in parts by separate instruments to the persons by f n o or for whom the same was purchased for distinct parts of t io ihsse consideration, the conveyance of each separate part shaelrlmp be chargeable with ad valorem duty in respect of the considoue t ration moving from sub-purchaser. ith d w (3) Where a person, having contracted fobru tethe purpose of any property but not having obtainedist r i d a conveyance, contracts to sell the same to any persond oa r nd the property is in consequence conveyed immediatedluy c eto the sub-purchaser, the conveyance shall be chargeableep r owith ad valorem duty in respect to the consideration mo vbei nr g from the sub-purchaser. (4) Where a person havinmga ycontracted for the purchase of any property but not habvoi onk g obtained a conveyance thereof contracts to sell the w is th o le, or any part thereof to any person or persons and thert op froperty is in consequence conveyed by the original seller p tao o different persons in parts, the conveyance of each part sdo. N e ld to a sub-purchaser shall be chargeable with ad valoreme rvs duty in respect of the consideration paid by sub- purchasse r e ht r, without regard to the amount or value of the original conlls rii gderation, and the conveyance of the residue (if any) of tiah. e A property to the original purchaser shall be chargeable n nz a with ad valorem duty in respect of the excess of the original Ta of consideration over the aggregate of the considerations paid by en t the sub-purchasers: rnme Provided that, the duty on the last mentioned conveyance ov G shall in no case be less than fifteen shillings. 02 5 2 (5) Where a sub-purchaser takes an actual conveyance of © the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and is duly stamped accordingly, any conveyance which may be afterwards made to him of the same property by the original seller shall be chargeable with duty equal to 380 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] that which would be chargeable on a conveyance for the consideration obtained by the original seller, or where the duty would exceed twenty five shillings, with duty of twenty five shillings. . (6) Where the holder of a registered claim, mining lease AG O or exclusive prospecting licence has granted to any person n o f the right to purchase the claim, lease or licence, and the saisisd io right to purchase becomes vested in some other person bpey r mthe cession or transfer of the said right, then, upon the oeux t ercise of the said right to purchase, any sums paid for the ith w cession or d transfer shall be deemed to form part of the cobun tesideration in the transfer of the claim, lease or licence. tri dis d o r [s. 37] uc e Duty in case of 39.–(1) A contract or agreement forp roth d e sale of- certain contracts and agreements (a) an equitable estate or intbeer erest in any property; (b) an estate or interest i y mna any property, other than land, situated outside Tanoko z ania Mainland; (c) goods, merchan b hisdise, share, stock or debenture, or of t any interest rtt ho ferein; or (d) a ship or ov pe assel or of any interest in a ship or vessel, shall be chargd.e Nable with the same duty as if the contract or agreemenste r vweere a conveyance or, a transfer of the estate, interestts or er property contracted or agreed to be sold. (l2 ri)g hWhere the purchaser has paid the ad valorem duty a Al ias. required by subsection (1), and before having obtained a anz conveyance or transfer of the property, and within six months n f T a after the first execution of the contract or agreement, enters into t o en a contract or agreement for the sale of the same, the contract m ern or agreement shall be charged, where the consideration for that ov G sale is in excess of the consideration for the original sale, with 02 5 the ad valorem duty payable in respect of excess consideration: ©2 Provided that, the duty on the last mentioned contract or agreement shall in no case be less than ten shillings. [s. 38] 381 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Transfers between 40.–(1) Stamp duties prescribed in the Schedule for conveyance associated corporations and transfers shall not be chargeable in respect of instruments to which this section applies: Provided that, an instrument shall not be deemed to . be duly stamped unless either it is stamped with the duty OAG to which it would, but for this section, be liable, or it has in n o f accordance with the provisions of section 44 been certified bsyiois endorsement either that it is not chargeable with any dupet rym or that it is duly stamped. t ou (2) This section applies to an instrument in respe th wcit of which d it is shown to the satisfaction of the proper offic te buers that- (a) the effect thereof is to convey or tradins trsifer a beneficial interest in property from one body r dc o rporate (hereinafter in this section called “the dtur caensferor”) to another body corporate (hereinafte ro erp in this section called the transferee”); r be (b) either- may (i) one of the bo ok bodies corporate is beneficial owner of not less th ta hins ninety per centum of the issued share capital o offrt the other body corporate; or (ii) not ole ps as than ninety per centum of the issued share cda.p N e ital of each of the bodies corporate is in the se rvbeneficial ownership of a third body corporate; and e (c) htst hr e instrument was not executed in pursuance of or in l ri g l connection with an arrangement hereunder– ia. A (i) a consideration for the conveyance or transfer was an nz to be provided directly or indirectly by a person Ta of other than a body corporate which at the time of nt e the execution of the instrument was associated ern m with either the transferor or the transferee; or ov G (ii) the beneficial interest in the property was 25 20 previously conveyed or transferred directly or © indirectly by the person aforesaid. (3) For purposes of this section- (a) a body corporate shall be deemed to be associated with another body corporate if, but not unless- 382 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (i) one of them is the beneficial owner of not less than ninety per centum of the issued share capital of the other; or (ii) not less than ninety per centum of the issued . share capital of each of them is in the beneficial AG O ownership of a third body corporate; and of n (b) “body corporate” means- siois (i) a company with limited liability; rm pe (ii) a body corporate established by or unduet o r any written law; ith d w (iii) any other body corporate desig te bunated by the Minister by notice in the Gaz t deistt rei to be a body corporate for the purpose ofd t oh r is section. ce du [s. 39] proe (g) Persons Liable r b to Pay Duty ay Duties by whom 41. In the absence of an agreke m ent to the contrary, the expense payable for stamp duty shall be bs ob orone by- (a) in the case of- thi of (i) adminirts pa tration bonds; (ii) bi.lls o N of exchange; (iii) rvbe donds; ( irve s)e bottomry bonds; htsig (v) customs bonds; ll r (vi) debentures ia. A an (vii) further charges; nz Ta (viii) indemnity bonds; t o f (ix) promissory notes; en nm (x) releases; ve r o (xi) respondentia bonds; G 25 (xii) security bonds; or 0 ©2 (xiii) settlements, by the person drawing, making or executing the instruments; (b) in the case of a policy of insurance other than fire insurance, by the person effecting the insurance; 383 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (c) in the case of a policy of fire insurance, by the person issuing the policy; (d) in the case of a conveyance, including a reconveyance of mortgaged property, by the grantee; . (e) in the case of a lease or agreement to lease, by the lessee G OA or intended lessee; n o f (f) in the case of a counterpart of a lease, by the lessor; siois (g) in the case of a mortgage-deed, by the mortgagorp;e rm (h) in the case of an instrument of exchange, by theou p t arties in equal shares; th w i (i) in the case of a certificate of sale, by theut e d b purchaser of the property to which the certificate r i dise tlrates; (j) in the case of an instrument of partoir d tion, by the parties in proportion to their respect e diuv ce shares in the whole property partitioned, or wheep rno the partition is made in execution of an order pas s r bed by a civil court or arbitrator, in the proportion as tmha ey court or arbitrator directs; (k) in the case of a tbroa onksfer of shares in an incorporated company or ot ise th r body corporate, by the purchaser or transfereert ;o f (l) in the case p ao of a transfer of debentures, being marketable secureiti . eNd s, whether the debenture is liable to duty or noste, r vby the purchaser or transferee; e (m) tsi nr the case of a transfer of any interest secured by bond, l ri gh l mortgage deed or policy of insurance, by the purchaser a. A i or transferee; n nz a (n) in the case of a receipt or acknowledgement of a debt, Ta of the person giving or issuing the same; or nt e (o) in any other case, the party to the instrument as a Stamp ern m Duty Officer may direct. ov G [s. 40] 5 02 ©2 384 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Obligation to give 42.–(1) A person receiving a sum of money of one thousand receipt in certain cases shillings or more, or any bill of exchange, cheque or promissory Acts Nos. note for an amount of five hundred shillings or more or 9 of 1977 s. 17; 13 of 1989 s. 29; receiving in satisfaction or part satisfaction of a debt of any . 10 of 1993 s. 41; movable property of five hundred shillings or more in value, AG 13 of 1996 s. 48; O 8 of 1998 s. 52; shall give to the person paying or delivering the money, bill, of n 18 of 2002 s. 49 cheque, note or property, a duly stamped receipt for the sumsiis ,o whether or not a demand is made for the receipt. ermp (2) A person who is liable to stamp duty under this Aouc t t shall keep proper records of his affairs showing duties pawii dth by him. d (3) The provisions of subsection (1) shalbl u tne ot apply to a trader who has been registered for Valued ri isAt dded Tax or to any payments to or by a banker in the o r dr do inary course of his business. uc e d (4) Where a receipt was given ro ebpy a person for any bill of exchange, cheque or promissor yb en rote, the person shall not be required to give a receipt fo mr aayny sum of money received by him under the bill of exchoaob nk ge, cheque or promissory note. (5) Where the receipthtis required to be given under subsection (1) is for an amournt o f t of one thousand shillings or more and in respect of goo a o dps sold by a manufacturer or a trader in the ordinary couerds .e N of business or in respect of services of any kind rendered bseyr v any person, then, notwithstanding any custom in e any tra r hdtse or anything to the contrary contained in this Act or in anyl l ori gther written law or in any agreement between the parties tiao. Athe sale or, the contract for services, the person issuing the an nz receipt shall enter in the receipt and in its duplicate copy the Ta t o f following particulars- en (a) the date on which the payment is made; ern m (b) the full name and address of the seller of the goods or Gov the person who rendered the services; 25 20 (c) a full description of the goods sold or the services © rendered and a statement of the quantity and value of the goods or, in the case of services, the amount charged in respect of the services rendered; 385 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (d) the full name and address of the buyer of the goods or the person to whom the services were rendered; and (e) other particulars as may be prescribed by regulations made under this Act for the purposes of this section. . (6) A person who issues a receipt under subsection (5) shall G OA retain in his records, the duplicate copy of a receipt issued of n by him and preserve that copy for a period of two years iosr io s longer period as may be prescribed by regulations made upen rmder this Act. ut o (7) The name and address referred to in subseith w ction (5) d (b) shall be in a printed form and the receiptbsu teissued under this Act shall be numbered and issued in aisctcr i d ordance to the serial number. r d o (8) A person required to issue rec ce deuipts in accordance with the provisions of this Act shall, feopr ro every print of a receipt book, submit to the Commissi oben rer the copy of the printer’s certificate showing the quan ay mtity of the receipts printed, their serial numbers and the naomo k b e of the printer. (9) A person who i sth l isi able to pay stamp duty under this Act shall keep proper rrte oc f ords of his affairs showing duties paid by him. o p a . N ed [s. 41] erv s r es t PART III rig h A ll ADJUDICATION OF STAMP DUTY . an ia Adjudication z an 43.–(1) Where a person is in doubt as to whether or not any of T t instrument is required to be stamped or to the amount of men the stamp duty payable in respect of any instrument, he may, rn ve upon payment of the fee as may be prescribed, apply for an 5 G o adjudication by a Stamp Duty Officer. 02 ©2 (2) Where an application under subsection (1) is made to a Stamp Duty Officer, the officer may require to be furnished with an abstract of the instrument, and also with the affidavit or other evidence as he may deem necessary to prove that the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of duty with which it 386 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] is chargeable, are fully and truly set forth therein and may refuse to proceed upon any application until the abstract and evidence have been furnished accordingly: Provided that- . (a) the evidence furnished in pursuance of this section shall OAG not be used against a person in any civil proceeding, of n except in an inquiry as to the duty with which thseiois instrument to which it relates is chargeable; and ermp (b) a person by whom the evidence is furnished sohu ta ll, on payment of the full duty with which the ith iwnstrument d to which it relates is chargeable, be relibeuv teed from any penalty which he may have incurredd ius tnri der this Act by reason of the omission to state trud oly r in the instrument any of the facts or circumstanc ce deus aforesaid. (3) A person aggrieved by an adejpu rodication by a Stamp Duty Officer under this section may b, e wr ithin thirty days after the date of the adjudication, su ay mbmit to the Stamp Duty Officer a memorandum of appe o bao lk setting forth the grounds of his objections, and upon is rtheceipt of the memorandum and the fee for lodging an appre ao f t l as may be prescribed, the Stamp Duty Officer shall forwo ap ard the memorandum to the Commissioners for their deciesdi .o Nn. (4) Thsee r vCommissioners may call from the Stamp Duty e Officerht so rr the person lodging the memorandum, the particulars as tlhl rei gy may require for the purposes of determining the matters raa. i iAsed in the memorandum of appeal. za n n (5) The decision of the Commissioners on an appeal under a of T subsection (3) shall, subject to reference to the Tax Revenue nt e Appeals Board made under section 69, be final and bind the ern m Stamp Duty Officer and the parties to the instrument. v G o [s. 42] 02 5 ©2 Certificate by 44.–(1) When an instrument brought to a Stamp Duty Officer Stamp Duty Officer under section 43 is, in his opinion, one of a description chargeable with duty, and– (a) the officer determines that, it is already fully stamped; or 387 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (b) the duty determined by that officer under section 43 or the difference, if any, between the duty determined and the duty previously paid, has been paid, the officer shall certify by endorsement on the instrument the full . duty, stating the amount with which it is chargeable has AG O been paid. of n (2) When the instrument is, in his opinion, not chargeabislse io with duty, the Stamp Duty Officer shall certify in the mpaen rmner aforesaid that, the instrument is not chargeable. ut o (3) An instrument upon which an endors emithw ent has d been made under this section certifying eithe t bru t ehat, it is not chargeable with any duty, or is duly stamped, shstrdi ai ll be admissible in evidence, and available for the purpo soer d s notwithstanding any objection relating to duty: uc e d Provided that, this section sheapl rlo not authorise a Stamp Duty Officer to make an endo rbsee rment under this section in respect of- ay m (a) an instrument, obtoh oker than an instrument to which paragraph (b) tha isp plies, executed or first executed in Mainland Trta on f zania and brought to him after the expiratioon p aof thirty days from the date of its execution or firsetd  .e Nxecution; (b) a rsecr veipt, acknowledgement or debt, promissory note re htso r bill of exchange drawn and executed in Mainland rigll Tanzania when brought to him after the drawing or ia. A execution was not duly stamped; an nz (c) an instrument, other than an instrument to which a of T paragraph (d) applies, executed or first executed nt e outside Mainland Tanzania and brought to him after m ern the expiration of thirty days after it has been received v G o in Mainland Tanzania; or 5 20 2 (d) a promissory note or bill of exchange executed outside © Mainland Tanzania, when brought to him after the expiration of seven days after it has been first received in Mainland Tanzania. [s. 43] 388 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] PART IV INSTRUMENTS NOT DULY STAMPED Examination and 45.–(1) A public officer to whom an instrument is produced in . impounding of instrument the course of the performance of his functions, shall examine G O A Act No. the instrument to ascertain whether the instrument is duly ofn 6 of 2006 s. 28 o stamped and where he is satisfied that, it is not duly stampedsiis , impound the instrument or cause the same to be impounerm p ded t by any other public officer. u tho (2) The Commissioner General or any pudb wl iic officer authorised in that behalf by the Commissione ute ribr General, may require a person to produce to him any chardgise t able instrument r in possession of that person, and exerc o eidse in relation to any instrument produced to him, the poduw c o ers conferred upon a public officer by subsection (1). r re p (3) Failure by a public officye rb e to examine or impound any instrument as required by thi a ks m section shall, in no circumstances, affect- oo b (a) proceedings ufn thd iser this Act or any other written law; or (b) the chargeaabrt iolity, or otherwise, of the instrument. (4) In this s eNcot pion “public officer” includes an arbitrator or other persornve dh.aving by law or consent of parties, authority to receive ervesi edence. hts g [s. 44] ri 4 All Special provision nia6 . . Where a receipt or acknowledgement of debt is tendered as to unstamped a receipts an z to or produced before any public officer unstamped in the f T o course of the audit of any public account, the officer may in t en his discretion, instead of impounding the instrument, require m ve rn a duly stamped receipt to be substituted therefor. Go [s. 45] 250 ©2 Instruments not 47.–(1) An instrument chargeable with duty shall not be duly stamped inadmissible in admitted in evidence for any purpose by any person having evidence by law or consent of parties, authority to receive the evidence or shall be acted upon, registered in evidence authenticated 389 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] by any person or public officer, unless the instrument is duly stamped: Provided that- (a) an instrument not being a receipt, an acknowledgement . of debt, a bill of exchange, other than a cheque or a OAG bill of exchange presented for acceptance, accepted n o f or payable elsewhere than in Mainland Tanzania io io ssr a promissory note shall, subject to just excepptei romns, be admitted in evidence on payment of tohue t duty with which the same is chargeable, or, in t th whi e case of d an instrument insufficiently stamped, ourteb the amount required to make up the duty, togethdie i strr, with a penalty of a sum of money equal to ten dt iom r es the amount of the proper duty or deficient to dpu coertion or four hundred shillings, whichever be the elep rsoser sum of money; (b) where a person from w h r beom a stamped receipt could have been demanded hayas given an unstamped receipt and the receipt if ok m bo stamped would be admissible in evidence againsthti sh im, then the receipt shall be admitted in evidence rat go fainst him on payment of a penalty of ten shillings ob py a the person tendering it; (c) whereed a . N contract or agreement of any kind is effected by rv res ecorrespondence consisting of two or more letters htsa nd any one of the letters bears the proper stamp, rigll the contract or agreement shall be deemed to be duly A ia. stamped; n nz a (d) nothing contained herein shall prevent the admission a of T of any instrument in evidence in any proceeding for a nt e criminal offence; rnme (e) nothing contained herein shall prevent the admission v G o of any instrument in any court when the instrument 25 20 has been executed by or on behalf of the Government, © or where it bears the certificate of a proper officer as provided by section 23 or section 44 or any other provision of this Act. 390 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (2) The provisions of subsection (1) shall not apply to an instrument chargeable with duty and not duly stamped which was drawn, given, or executed by the Administrator General or Public Trustee in his official capacity prior to the 31st day . of August, 1933. OAG (3) Failure by a public officer to examine and impound of n any instrument as required by this subsection shall, in nisso io circumstances affect - rm pe (a) proceedings under this Act or any other writtenu lt o aw; or (b) the chargeability, or otherwise, of the instr wui tmh ent, for d the purpose of this section. uteib dis tr [s. 46] or Instruments 48.–(1) Where the person impoundinugc e dan instrument under impounded, how dealt with section 45 has by law or consent of pproa drties authority to receive evidence and admits the instrumen ret in evidence upon payment of a penalty as provided by sy be ma ection 47, he shall send to a Stamp Duty Officer an auoth k o enticated copy of the instrument, together with- is b th (a) a certificate rit no f writing, stating the amount of duty and penalty leo vp aied in respect thereof; and (b) the amdo. Nunt of duty and penalty collected. (2) In soetr vheer case, the person impounding an instrument shall setsn rd e it in original to the Stamp Duty Officer. rig h l [s. 47] l . A Stamp Duty anz 4ia9.–(1) When a copy of an instrument is sent to a Stamp Officer may Tan refund penalty Duty Officer under subsection (1) of section 48, he may, paid undet ro f n with approval of the Commissioners, refund any portion of sectio rnm ne 48(1) the penalty in excess of fifty shillings which has been paid in veo respect of the instrument. 5 G 02 (2) When the instrument has been impounded because it ©2 has been written in contravention of section 19 or section 20, the Stamp Duty Officer may, with the approval of the Commissioners, refund the whole penalty paid. [s. 48] 391 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Stamp Duty 50.–(1) When a Stamp Duty Officer impounds an instrument Officer may stamp under this Act or receives any instrument sent to him instruments under subsection (2) of section 48 not being a receipt, an impounded Act No. acknowledgement of a debt, a bill of exchange or a promissory . 18 of 2002 s. 50 note, he shall adopt the following procedure- AG O (a) where he is of the opinion that, the instrument is n o f duly stamped, or is not chargeable with duty, he sh io iassll certify by endorsement that, it is duly stamped, ore rmp it is not chargeable; ut o (b) where he is of the opinion that, the ins twri tuh ment is chargeable with duty and is not duly stamute d b ped, he shall require the payment of the proper ddu ri istty or the amount required to make up the same, todg oe rt her with a penalty of an amount equal to 25% of th e du ce duty payable and not more than the amount equaelp t roo ten times the amount of the proper duty or of the b ed reficient portion: Provided that- ay m (i) when the inbsot orkument has been impounded only because i tth ihs as been written in contravention of sectionr t 1o f9 or section 20, the Stamp Duty Officer mayo, pw aith the approval of the Commissioner, remit thd.e e N whole penalty prescribed by this section; or (ii)s er vwhere any instrument is impounded before the re hts time for stamping prescribed by or under section ll r ig 25, 26 or 27, has expired, the Stamp Duty Officer . Aia may remit the whole penalty prescribed by this n nz a section conditionally on the duty being paid of Ta within the period as he may determine. nt e (2) A  certificate under subsection (1)(a) shall, for the ern m purpose of this Act, be conclusive evidence of the matters Gov stated therein unless the court is satisfied that, it was not signed 5 20 2 by a Stamp Duty Officer or it was obtained by fraud. © (3) Where an instrument has been sent to a Stamp Duty Officer under section 48(2), the Stamp Duty Officer shall, when he has dealt with it as provided by this section, return it to the impounding officer. [s. 49] 392 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Instruments 51. Where an instrument chargeable with duty and not duly unduly stamped by accident stamped, not being a receipt, an acknowledgement of a debt, a bill of exchange or a promissory note, is produced by any person of his own motion before a Stamp Duty Officer within . one year from the date of its execution or first execution, and G OA the person brings to the notice of the Stamp Duty Officer, the f n o fact that, the instrument is not duly stamped and offers istso io pay the Stamp Duty Officer the amount of the properp ed rmuty, or the amount required to make up the same, and th t oeu S tamp Duty Officer is satisfied that, the omission to duly sithtamp the d w instrument was occasioned by accident, misbtau tkee or urgent necessity, he may, instead of proceeding unddesr tr ii sections 45 and 50, receive the amount, and proceed in the o r d manner prescribed by section 53. ce rod u re p [s. 50] be Endorsement of 52.–(1) When the duty and pmeany alty (if any) leviable in respect instruments on of any instrument have beooe kn paid under section 47, 50 or 51, which duty has been paid under the person admitting thse bhi instrument in evidence or the Stamp sections 47, 50 t Duty Officer, as ther t co fa se may be, shall certify by endorsement and 51 Act No. the receipt of theo p aroper duty or, as the case may be, the proper 15 of 2000 s. 38 duty and penadl. t Ny, stating the amount of each and the name and residence oefrv e res the person paying the same. (2) Ats n instrument upon being endorsed shall be admissible in e rvigl ihdence, and may be registered and acted upon and l aiau. Athenticated as if it had been duly stamped, and shall be za ndelivered, on application in that behalf made by him, to the n f T a person from whose possession it came into the hands of the t o en officer impounding it, or as the person may direct: rnme Provided that, an instrument which has been admitted in ov G evidence upon payment of duty and penalty under section 47 250 shall not be delivered before the expiration of one month from ©2 the date of the impounding, or where the Stamp Duty Officer certified that, its further detention is necessary and has not cancelled the certificate. [s. 51] 393 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Proceedings 53. The taking of proceedings or the payment of a penalty under this Part not to bar under this Part in respect of any instrument shall not bar the prosecution prosecution of any person who appears to have committed Act No. 10 of 2015 s. 162 an offence against this Act or the Tax Administration Act in . Cap. 438 respect of the instrument. G OA [s. 52] of sio n s Persons paying 54.–(1) When a duty or penalty has been paid under secrtmio i n duty or penalty e may recover same 47, 50 or 51 by a person in respect of an instrument,o ua tn pd, an in certain cases agreement or under the provision of section 41, or it w ahny other written law in force at the time when the inustetr dument was executed, some other person was bound to isbtre ibar the expense of providing the proper stamp for the in osr tdrument, the first- mentioned person shall be entitled tcoedu recover from other person the amount of the duty or peprno dalty paid. (2) For purposes of recovbee rrey of any sum of money under subsection (1), a certifiyc ma ate granted in respect of the instrument under this Ac k oto shall be conclusive evidence of the matters certified unleshsi s tbhe court is satisfied that, the person t signing the certificrat toe f did not, at the time of signing it, hold the office which ois p arequired to be held for the purpose of giving the certificated. . N (3) Thes ear vme ount may, where the court thinks fit, be included in any tso rr eder as to costs in any suit or proceedings to which the lp rieg hrsons are parties, and in which the instrument has been l tiae. n Adered in evidence. n za [s. 53] n f T a Power ofn t o 55.–(1) Where a penalty is paid under section 47 or section Commmiessioners to rrenfund penalty 50, the Commissioners may, upon application in writing made e oovr excess duty in within one year from the date of payment, refund the penalty 5 Gcertain cases 02 wholly or in part. ©2 (2) Where, in the opinion of the Commissioners, stamp duty in excess of that which is legally chargeable has been charged and paid under section 47 or section 50, the Commissioners may, upon application in writing made within three months of the order charging the same, refund the excess. [s. 54] 394 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Non-liability 56.–(1) Where an instrument sent to a Stamp Duty Officer for loss of instruments sent under section 48(2) is lost, destroyed or damaged during under section 48 transmission, the person sending the same shall not be liable for the loss, destruction or damage. . (2) Where an instrument is about to be sent, the person AG from whose possession it came into the hands of the person of O n impounding the same may require a copy to be made at tihsse io expense of the first-mentioned person and authenticat rm peed by the person impounding the instrument: ut o Provided that, in the event of the loss, dest ith d w ruction or damage of the original instrument, the authbeun teticated copy shall be admissible in evidence in any court. triis r d ed o [s. 55] uc Power of payer 57.Where a bill of exchange, promroidp ssory note or cheque is to stamp bills, promissory notes presented for payment unstampee rd e b or insufficiently stamped, and cheques the person to whom it is prmeas ye nted may affix the necessary received by him adhesive stamp, and uponok unstamped o cancelling the same in manner herein before providedh, ips bay the sum payable upon the bill, note t or cheque, and char goef rt the duty against the person who ought to have paid theo ps aame, or deduct it from the sum payable as aforesaid, andd . t Nhe bill, note, or cheque shall, so far as respects the duty, ber vdese eemed good and valid: Prov re tsi ded that, nothing herein contained shall relieve an persl orign h from any penalty or proceedings to which he may be l liaia. Able for failure to properly stamp the bill, note or cheque. za n [s. 56] Tan f Repeal nt o 58. [Repealed by Act No.10 of 2015, s.163.] me rn [s. 57] e ov 25 GInstruments 59.–(1) Notwithstanding any provision of this Part or section 20 tendered in © primary courts 73, where- (a) an instrument chargeable with duty is tendered in evidence in a primary court, the primary court may admit it in evidence without examination or, if the court examines the same and it appears that, it is not 395 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] duly stamped, may instead of impounding the same, order that, it be presented for adjudication and, if necessary, stamped within the period as the court may specify and pending the adjudication and stamping . may refuse to admit it in evidence; AG O (b) a primary court has admitted in evidence any f n o instrument which is not duly stamped, a district cou io isrst or the High Court, in the exercise of their resppeec rmtive Cap. 11 jurisdictions under Part III of the Magistrateosu’ t Court Act, may, instead of impounding the same, o rwdi ther it to be d presented for adjudication and, if necesbsu taery, stamped, within the period as the court may strdi pi ecify and, if it is not stamped in accordance wdi toh r the adjudication, may, in its discretion, excludec edu the instrument from evidence in the proceedings,p re aond, where a court orders, the instrument may be a bdej rudicated upon and stamped within that period. may (2) Where an instrum k boe ont to which an order made under this section relates i s s th i n ot presented for adjudication and stamped in accordartn oc f e therewith within the period specified, the instrument mo pa ay be seized on the order of the court and impounded. . N ed se rv [s. 58] re hts ll r ig PART V A nia . ALLOWANCES FOR STAMPS zan Ta Allowance f t so 60.–(1) Subject to the rules as may be prescribed as to the for spoielned stampms evidence to be required, or the inquiry to be made, a Stamp ernv Duty Officer may on application made within the period Go 5 prescribed in section 61, and where he is satisfied as to 02 ©2 the facts, make allowance for stamps spoiled in the cases hereinafter mentioned- (a) the stamp on any paper inadvertently or accidentally spoiled, obliterated or, by error in writing or any other means, rendered unfit for the purpose intended before 396 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] any instrument written thereon is executed by any person; (b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto; AG. O (c) in the case of bills of exchange, cheques or promissory n o f notes- io iss (i) the stamp on any bill of exchange or cheque spieg rmned by or on behalf of the drawer which has n t ouot been accepted or made use of in any manne wri thwhatever d or delivered out of his hands for anyb up teurpose other than by way of tender for acceptatnridis ce: Provided that, the paper on wohr d ich any stamp is impressed does not bear any signatudur cee intended as, or for the acceptance of any bill of exchangep roe or cheque to be afterwards written thereon; be r (ii) the stamp on an mya ypromissory note signed by or on behalf of btoh oek maker which has not been made use of in ahnis t y manner whatever or delivered out of his hand osfrt ; (iii) the s ptao amp used or intended to be used for any bedi .l Nl of exchange, cheque, or promissory note ervs signed by, or on behalf of the drawer but which re hts from any omission or error has been spoilt or g ll r i rendered useless, although the same, being a bill A ia. of exchange or cheque, may have been presented an nz for acceptance or accepted or endorsed, or, being Ta of a promissory note, may have been delivered to the nt e payee: rnme Provided that, another completed and duly stamped Gov bill of exchange, cheque or promissory note is produced 02 5 2 identical in every particular, except in the correction of © omission or error as aforesaid, with the spoiled bill, cheque or note; (d) the stamp used for an instrument executed by any party thereto which- 397 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] has been afterwards found to be absolutely void in law from the beginning; (i) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally . intended; AG O (ii) by reason of the death of a person by whom it of n is necessary that, it should be executed withoisust io having executed the same, or the refusalp eo rmf a person to execute the same, cannot be coomu t pleted so as to effect the intended transaction iwnit h the form d proposed; uteb (iii) for want of the execution by sodm teriis material party, and his inability or refusal tod os r ign the same, is in fact incomplete and insudffi e uc cient for the purpose for which it was intendperdoe ; (iv) by reason of the re fbue sr al of a person to act under the same, or ad vmaaynce any money intended to be secured, or tbho oek refusal or non-acceptance of any office gran is of thted, totally fails to the intended purpose; (v) becomret s useless in consequence of the transaction inte a on pded to be thereby effected being effected by seo .m Nd e other instrument between the same parties se rvand bearing a stamp of no less value; e hts( vr i) is insufficiently stamped provided that, the rigll transaction intended to be effected thereby has a. A i been effected by some other instrument between n nz a the same parties and bearing a stamp of no less Ta t o f value; or en (vii) is inadvertently spoiled and in lieu of another rnme instrument made between the same parties, and for ov G the same purpose is executed and duly stamped; 02 5 2 (e) the stamp used on any instrument of lease, conveyance, © transfer or other disposition of immovable property, where the lease, conveyance, transfer or other disposition becomes inoperative or ineffective in law 398 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] for absence of consent of the President, a Minister or a public officer. (2) Notwithstanding the provisions of subsection (1), an allowance for stamp duty shall not be made, in the case of- . (a) an instrument which has been executed by any party, OAG unless the instrument is tendered to the Stamp Duty n o f Officer for cancellation; or siois (b) a bill of exchange or a promissory note, where the edrmp uty paid is of less than fifteen shillings. ou t (3) A  certificate by a Stamp Duty Officer sig nwiitfhying the d amount of duty paid shall, for purposes of thuiteb s section, be deemed to be a stamp of the amount stated dinis t rtihe certificate. (4) Subject to the provisions of sectiond o6 r1 , the provisions of this section shall apply in relation to any uscd teamp fixed or impressed under any written law in force beefpo rroe the commencement of this Act. r y b e ma [s. 59] oo k Application for 61. The application for hries lbief under section 60(1) shall be made- relief under t section 60, when (a) in the cases mof rt entioned in section 60(1)(d)(v), within to be made six montho ps a of the date of the instrument; (b) in cased.s N of instruments referred to in section 60(1)(e), witehrvin e s two years of the date of the notification of the tsr er efusal to give consent; (lc ri)g h in the case of a stamped paper on which no instrument Al ia. has been executed by any of the parties thereto within anz two years after the stamp has been spoiled; or an f T (d) in the case of a stamped paper on which an instrument t o en has been executed by any of the parties, within two m ern years after the execution by the person by whom it was Gov first or alone executed: 250 Provided that- ©2 (i) when the spoiled instrument has been lawfully sent out of Tanzania Mainland, the application may be made within two years after it has been received back in Tanzania Mainland; 399 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (ii) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be . made within two years after the date of execution AG O of the substituted instrument. of n [s. 6is0s] io erm Allowance by 62.–(1) The Commissioners may, at any time, make aloluo t wp ance Commissioners and for stamped papers used for printed forms of instruitmh w ents by Commissioner any banker or incorporated company or other botdedy corporate, General u Act No. if for any sufficient reason, forms have cease ri isdt bto be required 6 of 2006 s. 28 by the banker, company or body corpo orra dte, provided that, the Commissioners are satisfied that, ctedu he duty in respect of stamped papers has been duly paid. d pro (2) Where in the opinion of r btehee Commissioner General, it is just and equitable that, almloa yw ance be made for any stamp in any case, he may, by orodo ke r under his hand, direct that, the allowance be made. s bi of th rt [s. 61] a 63. Where- No p Allowance for . misused stamps d (a) a peervr eson has inadvertently used for an instrument es sc rhargeable with duty, a stamp or a description other t rig h than prescribed for the instrument by the rules made All . under this Act, or a stamp of greater value than was an ia z necessary, or has inadvertently used any stamp for an n Ta instrument not chargeable with duty; or f nt o (b) a stamp used for an instrument has been inadvertently e rnm rendered useless under section 22, owing the instrument veo having been written in contravention of the provisions 5 G 02 of section 20, ©2 a Stamp Duty Officer may, on application made within two years after the date of the instrument, or, if it is not dated, within two years after the execution by the person by whom it was first or alone executed, and upon the instrument, if chargeable 400 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] with duty, being restamped with the proper duty, cancel and allow as spoiled the stamp misused or rendered useless. [s. 62] Allowance 64. In case in which allowance is made for spoiled or misused G. for spoiled or A misused stamps, stamps, or the Commissioner General has directed that, f O o how to be made allowance for any stamp be made, the Stamp Duty Officer masyio n Act No. ism 6 of 2006 s. 28 give in lieu thereof- er (a) other stamps of the same description and valueou; t p (b) if required, and he thinks fit, stamps of waithny other description of the same amount in value; toedu r (c) at his discretion, the same value in mostnr ib i ey. or d [s. 63] d ce Allowance for 65. Where a person is in possessiorond u of a stamp or stamps stamps not required for use which have not been spoiled or rreenpe dered unfit or useless for the purpose intended and for wy hba ich he has no immediate use, a Stamp Duty Officer shall orke mpay to the person the value of the stamp or stamps in mon bo ise y, deducting ten cents for each shilling or portion of a shillin th ogf , upon the person delivering up the same t to be cancelled, a npad r proving to the officer’s satisfaction that- (a) the stad.m No p or stamps were purchased by him with a bon e earv fide intention to use them; (b) es sh re has paid the full price thereof; and (c ht ri)g they were purchased within the period of two years . A ll immediately preceding the date on which they were an ia z delivered: an T Provided that, where the person is a licensed vendor of nt of stamps, a Stamp Duty Officer may, if he thinks fit, make the e rnm repayment of the sum actually paid by the vendor without any ov e deduction as aforesaid. 5 G 02 [s. 64] ©2 Allowance on 66.–(1) Where a duly stamped debenture is renewed by the renewal of certain debentures issue of a new debenture in the same terms, a Stamp Duty Act No. Officer shall, upon production to him of the new debenture duly 6 of 2006 s. 28 stamped, within one month from the date of the execution of 401 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] the new debenture, repay to the person issuing the debenture, the value of the stamp on the original or on the new debenture, whichever shall be less: Provided that, the repayment shall be made only where the . original debenture is produced before the Stamp Duty Officer OAG and cancelled by him in a manner as the Commissioner General n o f may direct. siois (2) For purposes of subsection (1), a debenture shpael rlm be deemed to be renewed on the same terms notwithstandoui tn g any of the following changes– th d w i (a) the issue of two or more debentures inu teb place of one original debenture, the total amount tri d sisecured being the same; or d (b) the issue of one debenture in e du cplace of two or more original debentures, the toepta rol amount secured being the same; be r (c) the substitution of the m n ayame of the holder at the time of renewal for the nabm k ooe of the original holder; or (d) the alteration is toh f the rate of interest or the dates of payment thertr oe fof. pao [s. 65] N d. Application 67. Wheree rs ave person is granted an allowance under this Part, of allowance re Act No. the Cotsm missioner General may direct that, the allowance 10 of 2015 s. 164 be al p h rigplied in reduction of any tax due payable by the person u A l ian. der any tax law. an nz [s. 66A] Ta t o f en PART VI rnm ve REFERENCE AND REVISION o 25 G 20 Control of 68.–(1) The functions of the Stamp Duty Officers under this Act © Commissioners shall be subject to the control of the Commissioners. (2) Where a Stamp Duty Officer acting under section 43 or section 50 is in doubt as to the amount of the stamp duty payable, 402 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] he may draw up a statement of the case and refer it with his own opinion thereon for the decision of the Commissioners. (3) Where a reference is made to the Commissioners under subsection (2), the Commissioners shall send a copy of their . decision to the Stamp Duty Officer who shall proceed to assess G OA and charge the duty, if any, in conformity with the decision. of n [s. 6is7s] io erm Statement 69. The Commissioners may, and shall if requested ubt py any of case by o Commissioners interested party, state any case referred to th weim th under to Tax Revenue section 68 or otherwise before them for their ctoedu nsideration, Appeals Board Act No. and refer the case, with their own opinion, to rib is t he Tax Revenue 15 of 2000 s. 38 Appeals Board: r d o Provided that, where any interestedu cpe darty makes a request for reference to the Tax Revenue pArop dpeals Board under this section, the Commissioners shablel rneot refer the case to the Tax Revenue Appeals Board unles y msa the person has first paid the fee as may be prescribed. ok bo his [s. 68] f t t o Power of Tax 70. Where the Tax aRrp evenue Appeals Board is not satisfied that, Revenue Appeals Board to call the statement No ds. contained in any case referred to it under the for further provisions eorvf e section 68 are sufficient to enable it to determine particulars as to es case stated the quess rtions raised thereby, the Board may remit the case to Act No. the Cigoh t r mmissioners to make additions thereto or alterations 15 of 2000 s. 38 th. eArllein as the Board may direct in that behalf. nia za [s. 69] n Ta Proceduret oin f 71.–(1) The Tax Revenue Appeals Board, upon the disposienng of case statendm consideration of any case referred to it under section 69, shall r oAvc et No. decide the questions raised and deliver its judgment thereon G15 of 2000 s. 38 25 stating the grounds on which the decision is founded. ©20 (2) The Board shall send to the Commissioners a copy of judgment under the seal of the Board; and the Commissioners shall, on receiving a copy, dispose of the case in conformity with the judgment. [s. 70] 403 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Statement of case 72.–(1) Where a court other than the High Court, is in doubt by other courts to High Court as to the amount of duty to be paid in respect of any instrument to which proviso (a) to section 47 applies, the magistrate may draw up a statement of the case and refer it, with his own . opinion thereon, for decision of the High Court. OAG (2) The High Court shall deal with the case as if it had been n o f referred to it under section 70, and send a copy of its judgmeisnst io under the seal of the court to the Commissioners and anpoe rtmher copy to the judge or magistrate making the referenocue t , who shall, on receiving the copy, dispose of the case in cwoithnformity with the judgment. ute d trib dis [s. 71] or Revision 73.–(1) Where a court in the exercise coedf its civil jurisdiction of certain u decisions of makes any order admitting an instrpurom d ent in evidence as duly courts regarding stamped or as not requiring a stabem rep, or upon payment of duty sufficiency of stamps and a penalty under sectionm a4 y 6, the court to which appeals Act No. lie from, or references areo om k ade by, the first mentioned court 10 of 2015 s. 165 Cap. 438 may, of its own motion b h isor on the application of a Stamp Duty t Officer, take the ordeorf rt into consideration. (2) Where tho ep a court, after the consideration, is of the opinion that, dt. h Ne instrument should not have been admitted in evidensceer v eas duly stamped or not requiring a stamp, it shall ex re tsc lude the instrument from the evidence in the suit or proc gh l rei edings on the ground that, the instrument has not been l diau. Aly stamped. anz (3) Where the court, after the consideration, is of the opinion n of Ta that, the instrument should not have been admitted in evidence nt e without the payment of duty and penalty under section 47, or ern m without the payment of a higher duty and penalty than those ov G paid, it shall record a declaration to that effect and determine 250 the amount of duty with which the instrument is chargeable, ©2 and require a person in whose possession or power the instrument is, to produce the same and impound the same when produced. 404 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (4) Where a declaration has been recorded under subsection (3), the court recording the same shall send a copy thereof to a Stamp Duty Officer, and, the instrument to which it relates has been impounded or otherwise in the possession of the court, . shall also send him the instrument. AG O (5) The Commissioner General may, notwithstanding n o f anything contained in an order admitting the instrument isisn io evidence, or any certificate granted under this Act in resp rm peect of the instrument, prosecute any person for any offenceo ua t gainst this Act which he considers the person to have comith w mitted in d respect of the instrument. ute trib r d is [s. 72] d o PART VII e du c o OFFENC pr reES y b e Offences relating 74.–(1) A person who- a m to stamp duty k Acts Nos. (a) draws, makes, is sbuo oes, endorses or transfers, or signs 13 of 1989 s. 30 otherwise than s f t ha i s a witness, or presents for acceptance 16 of 1994 s. 63 13 of 1996 s.48 or paymenta,r t oor accepts, pays or receives payment of, or 6 of 2006 s. 28 in any moa p N nner negotiates, any bill of exchange, cheque or pr d. voemissory note which has not been duly stamped; (b) voteerres s or attempts to vote under any proxy not duly htss tamped; g A(llc ri) issues any share warrant not duly stamped; ia. n (d) being a person required by section 19 to cancel the a an z stamp in the manner prescribed by or under this Act, f T t o fails to cancel the stamp; men (e) executes any instrument in which the facts and rn ve circumstances required by section 37 to be set forth in o 5 G the instrument are not fully and truly set forth, or being 20 2 © employed or concerned in or about the preparation of any instrument, neglects or omits fully or truly to set forth facts and circumstances; 405 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (f) in any case in which a receipt is required to be given by this Act, fails to give the receipt, or gives a receipt which is not properly stamped; (g) upon receipt of a sum of money of fifty shillings or . more of a property, the value of which is forty shillings G OA or more, gives one receipt, or two or more receipts, of of n less than, or any of them of less than forty shillings; siois (h) upon being required by the Commissioner Genereramp l, a Stamp Duty Officer, or a public officer authoorui ts ed by the Commissioner General, to produce for th d w iinspection any register, book or document, fails to bduo te so; (i) being a person appointed to sell stamtri disps, disobeys any lawful direction given by the Codm ormissioner General or contravenes any of the provdius cieons of the regulations made under this Act; ep ro (j) not being a person app obei nr ted to sell stamps, sells or offers for sale to any mp aeyrson otherwise than by way of surrender to a Stbaom okp Duty Officer, any stamp other than adhesive tshtis a mps each of the value of fifty cents or less; f rt o (k) fails to pa a Noy p any compounded duty within thirty days of the exedp . iry of the period during which it is required to be spera vid; e (l) r htsf ails to submit to a proper officer any statement of ll r ig account, record or return required to be submitted by, A ia. under or in relation to any composition agreement, an nz within fourteen days of the expiry of the period during Ta of which the same is required to be submitted; or en t (m) save with the consent of the Commissioner General, m ern requires any person making any payment to him or Gov giving him any bill of exchange, cheque or promissory 5 20 2 note, otherwise than in repayment of any sum of money © lent, or requires any person delivering any property to him, to pay for the stamp duty for any receipt given for any payment, bill of exchange, cheque, promissory note or property, 406 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Commits an offence and on conviction shall be liable to a fine not exceeding fifty thousand shillings or imprisonment for a term not exceeding two years or to both. (2) Notwithstanding subsection (1), a person who- . (a) does or omits to do anything with intent to evade OAG the payment of proper stamp duty in respect of any of n instrument or defraud the Government of any duistsy io payable under this Act; or pe rm (b) with intent to defraud the Government of duty uot o r part of duty payable under this Act- ith d w (i) draws, makes or issues any bill obuf teexchange or promissory note, bearing a da r ditse t i subsequent to the date on which the bill oro rp d romissory note is actually drawn or made; odur ce (ii) knowing that, a bill opfr oe exchange or promissory note has been po sbet- rdated in contravention of this provision, y mena dorses, transfers, presents for acceptance orb p oko ayment, or accepts, pays, or receives payment is othf the bill or promissory note, or in any mannerrt on f egotiates the same, commits an offen pcao e and on conviction shall be liable to pay the duty whic. hNed would have been paid had the offence not been com rv sme itted and in addition to that, shall be liable to a e fine ofh tst wr o million shillings and imprisonment for a term of two  ryigll ears. . A [s. 73] an ia nz Where offenfc Te a 75. Where an offence under this Act or under any regulations is commnittt oed by body coerporate made under this Act is committed by a body corporate then, ern m as well as the body corporate, any person who, at the time of Gov the commission of the offence was concerned, as a director 250 or an officer, with the management of the affairs of the body ©2 corporate on conviction shall be liable to be proceeded against and punished accordingly, unless he proves to the satisfaction of the court that, he had no knowledge and could not, by the 407 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] exercise of reasonable diligence, have had knowledge of the commission of the offence. [s. 74] Liability of 76. Where an offence under this Act or under any regulations G. employer or A principal made under this Act is committed by a person as an agent or of O employee then, as well as the agent or employee, the principal o ion ssr employer on conviction shall be liable to be proceeded agearmin i st and punished accordingly unless he proves to the satiosuf t apction of the Court that, he had no knowledge and could wni toht, by the exercise of reasonable diligence, have had knouwte dledge of the commission of the offence. tribis or d [s. 75] d ce Commissioner 77.–(1) The Commissioner General mraoyd, u where he is satisfied that, General may compound any person has committed an offencreepe under this Act or under any offence regulations made under this Acta,y b by order, compound the offence Act No. 6 of 2006 s.28 by requiring the person to omk make payment of a sum of money; Provided that- is bo (a) the sum of mof tnh o ey shall not be less than fifty shillings t or more th pan r the aggregate of half of the maximum fine provid o de. d N for the offence and twice the amount of any stamervp e duty not paid or not paid in accordance with the sp s reovisions of this Act; (b t ri)g h the power conferred by this section shall be exercised All . where the person admits in writing that, he has committed ia za n the offence; and an T (c) the Commissioner General shall give to the person from f nt o whom he receives the sum of money, a receipt thereof. rnm e (2) Where an offence is compounded in accordance with veo the provisions of subsection (1) and proceedings are brought 5 G 02 against the offender for the same offence, it shall be a good ©2 defence for the offender, where he proves to the satisfaction of the court that, the offence with which he is charged has been compounded under subsection (1). (3) Where a person is aggrieved by any order made under subsection (1), he may, within thirty days of the order being made, appeal against the order to the High Court and the 408 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Cap.20 provisions of Part X of the Criminal Procedure Act shall apply mutatis mutandis to the appeal as if it were an appeal against sentence passed by a district court in the exercise of its original jurisdiction. . [s. 76] AG O of Burden of proof 78. In any proceedings for an offence under this Act, th io sse n burden to prove that, the instrument- erm i (a) which is the subject matter of the charge isu t p o not a chargeable instrument; ith w (b) is properly stamped; or tedu (c) was stamped at the time when it wtaribis s, by this Act, required to be stamped, r d o shall be on the person charged. d uc e d rep ro [s. 77] be PAR maTy VIII COLLECTION AND ok bRo ECOVERY OF STAMP DUTY s th i Appointment and 79.–(1) In this Partr-t o f duties of agent Act No. “agent” means ao pp aerson appointed under subsection (2) of N 13 of 1996 s. 48 this sectiodn. e ; “appointmseer vnt notice” means a notice issued by the e Co hmtsmr issioner under subsection (2) of this section; “moll nri geys” includes any debt, deposit or credit, any salary, ia. Awages and pension payments and any other remuneration an nz whatsoever; a of T “principal” means the person in respect of whom an agent nt e is appointed. m ve rn (2) The Commissioner may, in his discretion, by written o G notice addressed to any person- 02 5 2 (a) appoint him to be the agent of another person for the © purposes of the collection and recovery of stamp duty due from other person; and (b) specify the amount of the duty to be collected and recovered. 409 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (3) An agent shall pay the stamp duty specified in his appointment notice out of any moneys which may at any time during twelve months following the date of the notice, be held by him for, or become due from him to, his principal. . (4) Where an agent claims to be, or have become, unable G OA to comply with subsection (3) of this section by reason of the f n o lack of moneys held by, or due from him, he shall, as soon isass io may be practicable, notify the Commissioner accordinpgel rym in writing setting out fully the reasons for his inability too cu to mply, and the Commissioner may- ith d w (a) accept the notification and cancel ourt eb amend the appointment notice accordingly; or tri dis (b) where he is not satisfied by the orr d easons, reject the notification. e du c (5) Unless and until a notificatioenp rios given by an agent under subsection (4) of this section- r be (a) sufficient moneys for m atyhe payment of the stamp duty specified in his apbpo ookintment notice shall be presumed to be held by hi s thm i for, or due from him to, his principal; and rt o f (b) in any por op aceedings for the collection or recovery of the dut.y Ned , he shall be stopped from asserting the lack of mosenr veys. e (6) Ftso rh r purposes of this section, the Commissioner may, by notlil cri ge in writing at any time, require any person to furnish hai. i mA within a reasonable time, not being less than thirty days za n n from the date of service of the notice, with a return showing Ta of any moneys which may be held by the person for, or become nt e due to him by, any other person from whom tax is due. m ern (7) Where an agent fails to pay any amount of stamp duty ov G specified in his appointment notice within thirty days- 02 5 2 (a) of the date of service of the notice on him; or © (b) of the date on which any moneys came into his hands for, or become due by him to, his principal, whichever is the later, and– (i) he has not given a notification under subsection (4) of this section; or 410 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (ii) he has given the notification which has been rejected by the Commissioner, the provisions of this Act relating to the collection and recovery of stamp duty shall apply to the collection and recovery of . the amount as if it were due and payable by the agent, the due G OA date for the payment of which was the date upon which the of n amount should have been paid to the Commissioner undesriois this subsection. rm pe (8) An agent who has made any payment of stamupt o duty under this section shall be deemed to have acted th wei threin with d the authority of his principal and other persons cuoteb ncerned, and indemnified in respect of the payment againdsits trtihe proceedings, civil or criminal, and the process, judicoira d l or extrajudicial, notwithstanding any provisions to the ccedu ontrary in any written law, contract or agreement. ep ro (9) A person who, in giving a r b enotification under subsection (4) of this section, wilfully m amy akes any false or misleading statement, or wilfully conocob ekals any material fact, commits an offence. is th (10) For purposret so f of this section, cases where moneys are held by an agent p ao for, or due by him to, his principal, shall include cases w. Ned here the agent- (a) owe r ses vor is about to pay or becomes liable to pay the re htsprincipal; (llb ri) g holds money on account of some other person for A ia. payment to the principal; or za n n (c) has authority from some other person to pay money to a of T the principal. t en [s. 78] m ern Go Dveceased persons 80. Where a person dies to the extent to which any stamp 25 Acts Nos. 0 13 of 1996 s. 48 duty remains unpaid shall be a debt due and payable out of ©2 15 of 2000 s. 38 his estate. [s. 79] 411 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Collection of 81.–(1) Notwithstanding anything to the contrary in this Act, stamp duty from person leaving where the Commissioner has reason to believe that, a person or having left the who is liable to pay stamp duty under any provision of this Act- United Republic Acts Nos. (a) is about to leave the United Republic without having . 13 of 1996 s. 48 paid the duty; or AG 15 of 2000 s. 38 O (b) has left the United Republic without having paid the f n o duty and his absence is unlikely to be temporary, ihsse io may, whether or not the due date for the paymepen rmt of the duty has arrived, by notice in writing servedu ot o n that person, require that- ith d w (i) payment of the whole, or part as reumteb ains unpaid, or payable be made within thde i is ttrime as may be specified in the notice; or r d o (ii) security to his satisfaction e dbue c given for the payment. (2) Where a notice has been serevp reod on a person under this section, the amount of the stamep r b duty payable and required to be paid shall, notwithsta ay nmding that, an appeal is pending or a request for reference o bo t ko the Tax Revenue Appeals Board has been made, be de is ethmed to be due and payable on the date specified in the notrti oc fe and in default of compliance with the notice the Commo pi assioner shall in addition to any action taken under subseceti . oNd n (3) or under section 79 be entitled forthwith to recovers etrh ve duty by suit or distress under this Act: reProhvtsided that, if subsequent to the commencement of any suitll rui gnder this section the person complies with the notice, aian. Ay suit shall be discontinued. an nz (3) Where a person has failed to comply with a notice served a of T personally on him under this section, the Commissioner may t en apply to a resident magistrate for the arrest of the person, and ern m the resident magistrate is satisfied by affidavit or otherwise that- Gov (a) an amount of stamp duty is due and payable by the 25 20 person; © (b) the person has failed to comply with the notice; and (c) that there is reason to believe that, the person is about to leave the United Republic, 412 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] he may issue a warrant to arrest the person and bring him before the court to show cause why he should not pay the duty or give security therefor to the satisfaction of the Commissioner: Provided that, a person shall not be arrested where he pays . to the officer entrusted with the warrant the amount of the OAG stamp duty due. of n (4) Where a person is brought before a court under subsectio io issn (3) of this section, fails to show cause as thereby requirepde, r mthe magistrate may order him either forthwith to pay the oaum t ount of stamp duty due or forthwith to give security the th wrieof to the d satisfaction of the Commissioner and, in default uotef compliance, to be committed to prison until either the stsatr ib di mp duty due is paid or security given; d o r Provided that- e du c (a) a person shall not be detaienp reod in prison for a longer period than six months; aen r b d (b) the detention in priso mn ay of any person shall not release that person from btho oek liability to pay the duty. (5) In any proceedhiins t gs under subsection (3) or (4), the production of a cerrtt iofi f cate signed by the Commissioner giving the name and adod pr aess of the person and the amount of stamp duty due ande dp . Nayable by him shall be sufficient evidence that, the amounetr vs of stamp duty is due and payable by that person. (6) Thts r e h e compliance by any person with a notice served on him g ll rui nder subsection (1) of this section shall not prejudice his riai.g Aht to appeal or to request for reference to the Tax Revenue an nz Appeals Board and finally where upon determination, the a of T amount of stamp duty due and payable by the person is- nt e (a) less than the amount paid, then the amount overpaid m ern shall be refunded together with interest thereon at the ov G rate as the court may order; or 5 20 2 (b) more than the amount paid, then the amount underpaid © shall be payable as if it were a balance of stamp duty charged. [s. 80] 413 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Collection of duty 82.–(1) Where a security has been given under section 81(1) from guarantor Act No. and the security consists of a form of guarantee under which, 13 of 1996 s. 48 in default of payment of stamp duty in terms of the security, a person, in this section referred to as guarantor, is obliged to . pay the duty, the Commissioner may, in default of payment of OAG the duty by notice in writing served on the guarantor require of n him to pay within ninety days of the notice, the amount io isosf stamp duty, not exceeding the amount guaranteed by hi rm pme , as shall be specified in the notice. ut o (2) The provisions of this Act relating to the w icthollection d and recovery of stamp duty shall apply to the te b cuollection and recovery of the amount of stamp duty specitrfiidis ed in a notice added under this section as if that amou onr d t were stamp duty due and payable by the guarantor and uacd se if the due date of the payment of that amount were the deapt roe upon which the amount was due for payment under the  bneo rtice. y m a [s. 81] k oo Collection of 83.–(1) In any case in w b hishich stamp duty is recoverable by suit stamp duty by t distraint by the Commissionrte or f , he may, instead of suing for the stamp Act No. duty, recover the a o s pame by distress, and for that, purpose may by 13 of 1996 s. 48 order under hdi. s N hand authorise any public officer or an officer of a court teorvs eexecute the distress upon the goods and chattels of the pertss or en from whom the stamp duty is recoverable and the offic reig h l r may at the cost of the person from whom the duty is l riae. c Aoverable, employ the servants or agents as he may think n za necessary to assist him in the execution of the distress: n f T a Provided that- nt o e (a) where the full amount of the stamp duty due and payable ern m is not recovered by the distress, the Commissioner may v G o forthwith recover the deficiency in any other manner 02 5 provided by this Act; ©2 (b) where the full amount of stamp duty due and payable has been paid after the issue of an order under this section and before the execution of distress, any costs and expenses incurred by the Commissioner prior to 414 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] the payment of the stamp duty shall be deemed to be a debt due and payable to the Government by the person in respect of whom the order was issued and may be recovered by the Commissioner as stamp duty under . this Act. OAG (2) For purposes of levying any distress under this section n o f an officer authorised under subsection (1) together with t io ihsse servants or agents as the person may consider necessaryp,e m rmay break open in the daytime any premises, and any officuet o r may require any police officer to be present while the w dithistress is d being levied and any police officer required sha te blul comply with the requirement. tri dis (3) A distress levied under this sectiond os rh all be kept for ten days, either at the premises at which e dut che distress was levied or at the other place as the authoerp riosed officer may consider appropriate, at the cost of the p r berson from whom the stamp duty is recoverable. may (4) where the person f ok bro m whom stamp duty is recoverable by distress does not pa ty i st h he duty together with the costs of the distress within the prt eo friod of ten days referred to in subsection (3), the goods aon pd a chattels distrained upon shall be sold by public auctioend . Nfor payment of the duty due and payable and the costs, rv seand the proceeds of the sale shall be applied first e toward r hts chattels distrained upon, then towards the duty duell rai gnd payable and any remainder of the proceeds shall be riae. s Atored to the owner of the property distrained. an nz (5) For purposes of this section, the provisions of the Civil Ta of Procedure Code in relation to distress shall not apply and the t Cap. 33en Minister shall, by regulations published in the Gazette, provided ern m for the procedure for distress for the purpose of this section. Gov [s. 82] 02 5 ©2 Security on 84.–(1) Where a person being the owner of land or any property for unpaid duty premises situated in the United Republic fails to make payment Act No. of any stamp duty due by him on or before the due date or 13 of 1996 s. 48 fails to comply with a notice served on him under section 81, 415 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] the Commissioner may by notice in writing notify the person of his intention to apply to the Registrar of Titles for that land or premises to be the subject of security for stamp duty of an amount specified in the notice. . (2) Where a person on whom a notice has been served under OAG this section fails to make payment of the whole of the amount n o f of the stamp duty specified in the notice within thirty days isosf io the date of the service of the notice, the Commissioner m rm paey by notice in writing direct the Registrar of Titles that, theo ul ta nd or building, to the extent of the interest of the person i wth therein, be d the subject of security for stamp duty of a spebcui tefied amount, and the registrar shall without fee, register thset r i di direction as if it were an instrument of mortgage over or c r d hoarge on, as the case may be, the land or premises and thdeur ceeupon the registration shall subject to any prior mortgaegpe ro or charge operate while it subsists as a legal mortgage obev er r or charge on the land or premises to secure the amou mn aty of the stamp duty. (3) The Commissionerb os ohkall, upon the payment of the whole of the amount of the s is tthamp duty secured under subsection (2), by notice in writing rtto o fthe Registrar of Titles, cancel the direction made under thaot ps aubsection and the Registrar shall, without fee, record thede . Ncancellation and thereupon the direction shall cease to susebr vsist. re ts [s. 83] rig h ll Collection of 8 A ia5. .–(1) In addition to any other powers of collection of stamp stamp duty from n ship owner za provided in this Act, the Commissioner may in any case where n Act No. f T a stamp duty recoverable by suit has been charged on any person 13 of 199n6t os. 48 e who carries on the business of ship-owner, charterer or air rnme transport operator, issue to the proper officer of Customs by ov G whom clearance may be granted, a certificate containing the 5 20 2 name of the person and the amount of the stamp duty due and © payable and on receipt of the certificate, the proper officer of Customs shall refuse clearance from any port or airport in the 416 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] United Republic to any ship or aircraft owned by the person until the duty has been paid. (2) A civil or criminal proceedings shall not be instituted or maintained against the proper officer of Customs or any . other authority in respect of a refusal of clearance under this G OA section, nor shall the fact that, a ship or aircraft is detained n o f under this section affect the liability of the owner, charterisesr io or agent to pay harbour or airport dues and charges fo rm per the period of detention. t tho u d w i [s. 84] ute PART IX str ib di MISCELLANEOUS PROV r ed IoSIONS uc od Power of 86. A  person, whether a public oreffip r cer or not having in his inspection Act No. custody any registers, books, e yr ebcords, papers, documents or 13 of 1996 s. 48 proceedings, the inspection a k m ay tend to secure any duty, or to prove or lead to the d ibsoc oovery of any fraud, or omission, in relation to any duty, shhaisf t ll, at reasonable times, permit a Stamp Duty Officer or anyar tp oerson authorised in writing in that behalf by the Commi sNsoi op ner General to inspect for the purpose the registers, boveodk . s, papers, documents, and proceedings, and take the rneso etres and extracts as he may deem necessary without fee or  igh ctsharge. ll r . A [s. 85] nia Regulations nz a 87. The Minister may make regulations for the better Ta of carrying out of the purposes and provisions of this Act, and en t without prejudice to the generality of the foregoing, may make ern m regulations- Gov (a) regulating the supply and sale of stamps and stamped 02 5 papers; ©2 (b) providing for the authorisation of persons by whom stamps and stamped papers may be sold; 417 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (c) providing for the remuneration of persons, other than public officers, authorised to sell stamps and stamped papers; (d) prescribing the manner in which the Commissioners . shall exercise their functions under this Act; G OA (e) providing for any one Commissioner to exercise the n o f functions of the Commissioners; siois (f) regulating composition agreements; and rm pe (g) providing for anything or matter which omu t ay be prescribed or provided for by rules or regul ith awtions. d bu te [s. 86] ist ri d PART X r ed o REPEAL AND SA uc oVd INGS pr re Omitted 88. [Definition of R.L. Cap. 189y ]b e a k m [s. 87] bo o Repeal 89. [Repeals the Stam pths is  Ordinance.] R.L. Cap. 189 ofrt [s. 88] o p a Savings 90. Notwithstda. n Nding the repeal of the Ordinance- R.L Cap. 189 (a) unsteirl v ethe time as the appointment of any person is tsr er evoked by appropriate subsidiary legislation made gh l ri under this Act- Al ia. (i) the persons appointed as Commissioners for the anz purposes of the Ordinance, shall be deemed to n f T a have been appointed as Commissioners for the o en t purposes of this Act; ern m (ii) a person appointed as a revenue authority or ov G having, immediately before the commencement of 250 this Act, the powers of a revenue authority under ©2 the Ordinance, shall be deemed to have been appointed a Stamp Duty Officer for the purposes of this Act; 418 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] (b) until revoked by regulations made under this Act, the Stamp Duties (Stamping of Instruments) Rules shall continue in effect as, and be deemed to be, regulations made under this Act and may be amended accordingly; . (c) the exemptions granted under section 14 of the G OA Ordinance shall continue in force and have effect as n o f exemptions granted under section 16; sios (d) a composition agreement entered into under sectioenrm i p  13 or section 14 of the Ordinance shall contoiun t ue in force as a composition agreement entered wuithnder the d corresponding provision of this Act; bu te (e) an order made under section 14 oft ridis the Ordinance providing for the composition do or r consolidation of duties shall continue in force daus c ean order made under section 13 of this Act; proe (f) where immediately befo rbe rthe commencement of this Act, any proceeding f omra yadjudication of duty is pending before a revenue ok boofficer or before the Commissioners or the High Couisr th t, the proceeding may be proceeded with, conclurt do fed, appealed against or referred to the High Cou rpao t or other authority in the manner provided for ine dt .h Nis Act, and the relevant provisions of this Act sha rv sell apply. ts re h [s. 89] g ll r i Omitted 9ia1. A. Transitional provisions. n za [s. 90] Tan f t o men ern Gov 5 2 ©20 419 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Acts. Nos. SCHEDULE 15 of 2003 s. 45 15 of 2004 s. 48 (Made under section 5) 13 of 2005 s. 12 6 of 2006 s. 28 STAMP DUTY ON INSTRUMENTS 5 of 2011 s. 27 . 3 of 2021 s. 45 AG O n o f iss io rm Article No. Description of Instruments Stamtp p D e uty 1. ACKNOWLEDGEMENT OF A DEBT outh (a) of an amount not exceeding TShs. 1,000/= wNi il (b) of an amount exceeding TShs. 1,000/= ted Tshs. 2000 u 2. ADMINISTRATION BOND: trib (a) where the amount is less than TShs. 1,000/= s di Nil (b) where the amount is TShs. 1,000/= or more d o r Tshs. 2000 3. ADOPTION DEED: ceu Tshs. 2000 that is to say any instrument (other than a will) recorrodding an adoption or conferring or purporting to confer a rne pauthority to adopt. e 4. AFFIDAVIT: y b Tshs. 2000 Including an affirmation or declaration in m th ae case of person by law allowed to affirm or declare instead of toako king oath. Exemptions: his b (a) Affidavit or declaration ino wf triting when made- (i) for the immediatea prtu rpose of being filed or used in any court or beforeo a pn officer of any court; or (ii) for the sole dp. u Nrpose of enabling any person to receive any pension ore charitable allowance. (b) Affidavit maedrevs for use before any Commission appointed by the Presidenst rt eo hold an Inquiry. (c) Statutgohr ty Declaration under section 89 of the Land Registration Acltl Cr i ap. 334, or any Act amending or substituting that Act. 5. AGRiaE. AEMENT OR MEMORANDUM OF AGREEMENT: Tshs. 2000 (zaa) n if relating to the sale of a bill of exchange an(b) if not otherwise provided for: f T (i) for a sum of money not exceeding TShs. 1,000/= Nil nt o (ii) for a sum of money of TShs.1,000/= or more Tshs. 2000 me (iii) where no sum of money is involved Tshs. 2000 rn ov e Exemptions: 5 G (1) Agreement or memorandum of an agreement- 02 (a) relating to the sale of goods or merchandise exclusively, not ©2 being a Note or a Memorandum chargeable under No. 41 420 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty (b) made in the form of tenders to the Government for or relating to any loan. (c) b eing a contract of service required to be made in writing by or under the Employment and Labour Relations Act Cap. 366 or the Merchant Shipping Act Cap. 165. G. (d) m ade with the Government, the Community or any A O institution or corporation. of (2) A pprenticeship deed including every writing relating to the sio n service or tuition of any apprentice, clerk or servant placed with is any master to learn any profession, trade or employment. rm t p e 6. AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, ou HYPOTHECATION, PAWN OR PLEDGE, ith that is to say, any instrument evidencing an agreement relating to: d wTshs. 2000 (1) Th e deposit of title-deeds of instruments constituting or beingu te evidence of title to any property whatsoever (other than a trib marketable security). di s (2) Th e hypothecation, pawn or pledge of movable propedr oty r, where the deposit, hypothecation, pawn or pledge has beecne made by Tshs. 2000 way of security for the repayment of money advoadn uced or to be advanced by way of loan or for an existing orfe fpu rture debt. 7. APPOINTMENT IN EXECUTION OF POW EbeR, Tshs. 2000 whether of trustees or of a property, movabaley or immovable, where made by any writing not being a wk imll. o 8. APPRAISEMENT OR VALUATION b, o made otherwise than under an o is a suit: of rthder of the Court in the course of t Nil (a) Where the amount is r pleass than TShs. 1,000/= (b) In any other case No Tshs. 2000 . Exemptions: d ve (a) Appraisemesnetr or valuation made for information of one party only, ands rn eot being in any manner obligatory between parties either bhtig y agreement or operation of law. (b) Aplpl rraisement of crops for the purpose of ascertaining the aa. m A ount to be given to a landlord as rent. 9. AaRn i z TICLES OF ASSOCIATION OF A COMPANY: Tshs. 10,000 anExemptions: of T Articles of any association not formed for profit and registered nt under the law in force, in Tanzania relating to companies. See also me Memorandum of Association of a company (No. 38) ern 10. AWARD, ov G that is to say, any decision in writing by an arbitrator or umpire, not 02 5 being an award directing a partition on a reference made otherwise ©2 than by an order of the court in the course of a suit: Nil (a) Where the amount or value of the property to which the award relates as set forth in the award is less than TShs.1,000/= (b) In any other case. Tshs. 2000 11. BILL OF EXCHANGE, not being a bond, bank note or currency note. Nil (Continued ) 421 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 12. BILL OF LADING (including a through bill of lading). Nil Exemptions: (a) Bill of lading when the goods therein described are received at a place within the limits of any port within the meaning of the Customs (Management and Tariff) Act Cap. 403, and are to be G. delivered at another place within the limits of the same port. A O (b) B ill of lading when executed out of Tanzania and relating to of property to be delivered in Tanzania. n iss io 13. BILLS OF SALE: rm (1) Absolute 0.5 per pcet ent for thue fiirth o w st TShs. ute d 100,000/= ib then 1 stri percent of r d value in d o excess of e uc TShs. rod 100,000/= p (2) By way of security ree 1 percent of y b the value to m a a maximum k of TShs. bo o 10,000/= is (3) B y way of collateral securi th otfy for every sum of TShs. 1,000/= 1 percent not or part thereof secureda rt exceeding o p TShs. . N 1,000/= d 14. BOND, not being arv De ebenture (No. 26), and not being otherwise 1 percent provided for bye tsh eis Act or by any Rules of court. See Administration of the base Bond (No. 2)s, Br ottomry Bond (No. 15), Respondentia Bond (No. 54), value of the Security Bigohn td (No. 55). bond l r Exem.p Ati lons: (aa)n ia nz B ond when executed by any person for the purpose of Ta guaranteeing that the local income derived from private t o f subscriptions to a charitable dispensary or hospital or any other en object of public utility shall not be less than a specified sum per m mensem or annum. ve rn (b) Bail Bonds in criminal cases, recognisance to prosecute or give o G evidence, or recognisance for personal appearance or otherwise 25 issued or taken by the police under the Criminal Procedure Act, 20 Cap 20. © 422 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 15. BOTTOMRY BOND, that is to say, any instrument whereby the 1 percent master of a sea-going ship borrows money on the security of the ship of the value to enable him to preserve the ship or prosecute her voyage. of the bond but not exceeding AG. TShs. O 10,000/= of on 16. CANCELLATION, INSTRUMENT OF, where attested and not siis otherwise provided for– rm (a) I f the duty with which the original was chargeable does not pe exceed TShs. 1,000/=. Tshosu. t2000 (b) In any other case. ith See also Release (No. 53), Revocation of Settlement (No. 56(b)), d w Surrender of Lease (No. 59), Revocation of Trust (No. 63(b)) uteib 17. CERTIFICATE OF SALE (in respect of each property put up asis at r 0.5 percent separate lot and sold) granted to the purchaser of any auctio d onr by a for the Civil Court. d e first TShs. du c 100,000/=, ro then 1 re p percent y b e for value a in excess ok m of TShs. bo 100,000/= 18. CERTIFICATE OR OTHER DO CthU isMENT, evidencing the right or Tshs. 2000 title of the holder, or any othetr op ferson, either to any shares, scrip or stock in or of any incorporaaterd company or other body corporate, or to become proprietor oof pshares, scrip or stock in or of any such company or body. d. N e See also Letter ofs eA rvllotment of Shares (No. 35). e 19. CHARTER P r tAs RTY, that is to say, any instrument (except an Tshs. 2000 agreemenrtig f hor the hire of a tug steamer) whereby a vessel or some specifiedll principal part thereof is let for the specified purposes of the chariate. rAer whether it includes a penalty clause or not. 20. C n nz aHEQUE. Tshs. 100 21. f T a COMPOSITION DEED, that is to say, any instrument executed Tshs. 2000 t on by a debtor whereby he conveys his property for the benefit of his me creditors, or whereby payment of a composition or dividend on their ern debts is secured to the creditors, or whereby provision is made for ov the continuance of the debtor’s business, under the supervision of 5 G inspectors or under letters of licence, for the benefit of his creditors, 02 or a Deed of Agreement under the Deeds of Arrangements Act. ©2 (Continued ) 423 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 22. CONVEYANCE, not being a transfer charged or exempted under No. 60: (a) Where the amount or value of the consideration for the NIL conveyance does not exceed TShs. 20,000/= (b) Where the amount exceeds TShs. 20,000/=: G. 0.5 percent OA Provided that in any case where an agreement for sale is stamped for the of with the ad valorem duty required for a conveyance, and a first TShs. ion conveyance in pursuance of the agreement is subsequently executed, s 100,000, is the duty on such conveyance shall be reduced by the amount of the then 1 erm duty paid on the agreement, but shall not be less than TShs. 1,000/=: percent pu t for valuoe in Provided also that in the case of a decree or order, for or having the th wexi cess of effect of an order for foreclosure, the ad valorem Stamp Duty upon ed TShs. any such decree or order shall not exceed the duty on a sum equal bu t 100,000/= to the value of the property to which the decree or order relates, taris nd where the decree or order states that value, that statement shra ldl i be conclusive for the purpose of determining the amount of tdh oe duty, and where ad valorem Stamp Duty is paid upon the decrceee or order, shall be dutiable with TShs. 500/=, under the provis u rioodns of section 6. And provided also that, the duty on a conveyancee bpy the liquidator of a company in liquidation of property formineg rpart of the assets of the company to a shareholder in the course oyf bthe dissolution of the company shall be TShs. 1,000/= a k m TShs. 500/= o (c) for conveyance of agricultural sl abn od hi “Exemptions: f to (a) Conveyance of any proapret rty under the Administrator General (Powers and Functioon ps) Act, Cap. 27 to a trustee, heir or beneficiary if falli.n Ng under Article 60 (e); (b) Conveyance orf d v eany property under the Export Processing Zones and the Spesceial Economic Zones; (c) C onveyan rces e on the transfer of the assets to the Special Purposhets Vehicles (SPV) for the purpose of issuing asset backed seclul r igities. This exemption shall be limited to construction of t.r Aansport infrastructures and utilities projects. a 23. CzaO nPi Y OF EXTRACT certified to be a true copy or extract by or by anorder of any public officer: f T (a) I f the original was not chargeable with duty or if the duty with TShs. 2000/= nt o which it was chargeable does not exceed TShs. 1,000/=. me (b) In any other case. TShs. 2000/= ern ov Exemptions: 5 G (a) C opy of any paper which a public officer is expressly required by 02 law to make or furnish for record purposes. ©2 (b) C opy of, or extract from, any register relating to births, baptisms, marriages, divorces, deaths or burials. (c) Copy of, or extract from, any proceedings of a court. 424 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 24. COUNTERPART OR DUPLICATE, of any instrument chargeable with duty and in respect of which the proper duty has been paid- (a) If the duty with which the original instrument is chargeable TShs. 2000/= does not exceed TShs. 1,000/=. (b) In any other case. TShs. 2000/= AG. O Exemptions: of (a) Counterpart or duplicate prepared and executed solely for ion purposes of filing and record in the Land Registry, the Registry iss of Documents or the Mining Registry. pe rm (b) Duplicate or copy of any Contract of Service made under the t provisions of the Employment and Labour Relations Act tho u i 25. CUSTOMS BOND: d w (a) Where the amount does not exceed TShs.9,999/=. ute TShs.2000/= (b) In any other case. tribs TShs. 40 per r d i 1,000, the d o maximum ce should not duo exceed Tshs. r ep 5000/= r 26. DEBENTURE: be Explanation - The term “debenture” include asy any interest coupons attached thereto, but the amount of the co mupons shall not be included in estimating the duty. k oo (a) I f transferable by endorsemenits o br by separate instrument The same of transfer. f th duty as a art o Mortgage p (No.39) for o N the same ed . amount. rv (b) If transferaebsl ee by delivery. The same r duty as Exemptionsh:tsig a Share A debenlt ur re issued to an incorporated company or other body Warrant corpo.r Aa lte in terms of a registered mortgage deed duly stamped in (No.57) reasnp iaect of the full amount of debentures to be issued thereunder, nwzhereby the company or body borrowing makes over, in whole f T a or in part, their property to trustees for the benefit of the t o debenture holders. en See also Bond (No. 14) and section 66 ern m 27. DEED POLL if attested and not otherwise provided for. Tshs. 2000 ov G 28. DELIVERY ORDER IN RESPECT OF GOODS, that is to say, any Nil 250 instrument entitling any person therein named, or his assigns or ©2 the holder thereof, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire or upon any wharf, the instrument being signed by or on behalf of the owner of the goods upon the sale or transfer of the property therein. (Continued ) 425 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 29. DIVORCE, INSTRUMENT OF, that is to say, any instrument by Tshs. 2000 which any person effects the dissolution of his marriage. 30. EXCHANGE OF PROPERTY, INSTRUMENT OF. 0.5 percent for the first TShs. AG. 100,000/=, of O then 1 on percent iss i of value rm in exce pses of hTSuhto s. w1i0t0,000/= 31. FURTHER CHARGE, INSTRUMENT OF, that is to say, any ute d 1 percent instrument imposing a further charge on mortgaged property. trib of the dis instrument or with a ed maximum du c of TShs. pro 10,000/= 32. GIFT, INSTRUMENT OF, not being a Settlemen rtee (No. 56) or Will or 0.5 percent Transfer (No. 60). ay b for the m first TShs. oo k 100,000/=, b then 1 thi s percent rt o f of value pa in excess o of TShs. d. N 100,000/= 33. INDEMNITY BOeNrvD e . Tshs. 2000 Exemptions: es Indemnity Btosn r h ds given to the Government or any corporation or institutiigon. 34. LEASE ll r a. A, including an under-lease or sublease and any agreement to 1 percent of let noir sublet: the annual a nWz here by the lease the rent is fixed and no premium is paid reserved rent Ta or delivered- for lease of f t o (i) where the lease purports to be for a term of less than all durations en one year. rnm (ii) where the lease purports to be for a term of not less than ov e one year but not more than three years. G (iii) w here the lease does not purport to be for any 250 definite term. ©2 (iv) where the lease purports to be in perpetuity. (b) Where the lease is granted for a fine or premium or for money advanced and where no rent is reserved. (c) Where the lease is granted for a fine or premium or for money advanced in addition to rent reserved 426 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty Exemptions: (a) Claims issued under the Mining Act, Cap 123 and regulations made thereunder. (b) Hypothecation or lease of any movable or immovable property as provided under the Export Processing Zones Act, Cap. 373. . OAG 35. LETTER OF ALLOTMENT OF SHARES, in a company, a proposed Tshs. 2000 of company, or in respect of any loan to be raised by any company or on proposed company. See also Certificate or other Document (No. 18). i iss 36. LETTER OF CREDIT, that is to say, any instrument by which one Tshs. 20e0r0m person authorises another to give credit to the person in whose ut p favour it is drawn. thoi 37. LETTER OF LICENCE, that is to say, any agreement between a d wTshs. 2000 debtor and his creditors that the latter shall for a specified time ute suspend their claims and allow the debtor to carry on business a ib sttr his own discretion. r d i 38. MEMORANDUM OF ASSOCIATION OF A COMPANYd: o (a) If accompanied by articles of association under thuec l eaw in force Tshs. 10,000 in Tanzania relating to companies. rod (b) I f not so accompanied. re p e Exemptions: y b Tshs. 10,000 Memorandum of any Association not for mead for profit and registered under the law in force in Tanozko ania relating to companies. b 39. MORTGAGE-DEED, not being ani sa greement relating to Deposit of Title Deeds, Hypothecation, Pa owf tnh or Pledge (No. 6), Bottomry Bond (No. 15), Respondentia Bonadr t(No. 54), or Security Bond (No. 55): p (a) Where the amoun. tN d ooes not exceed TShs.1,000/=. 1 percent of ed instrument, se rv not re exceeding a hts maximum ig All r of TShs. . 10,000/= an ia n(zb) Where a certified auxiliary or additional or substituted security 1 percent of Ta or by way of further assurance for the above mentioned purpose instrument, of where the principal or primary security is duly stamped for not t en every sum of Shs. 1,000/= or part thereof secured. exceeding a rnm maximum ov e “Exemption:- of TShs G A mortage bond as provided under the Export Processing 10,000/= 25 Zones Act”. ©20 40. NOTARIAL ACT, that is to say, any instrument, endorsement, note, Tshs. 2000 attestation certificate or entry not being a Protest (No. 48) made or signed by a Notary Public in the execution of the duties of his office or by any other person lawfully acting as a Notary Public. (Continued ) 427 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 41. NOTE OR MEMORANDUM, sent by a Broker or Agent to his Nil Principal intimating the purchase or sale on account of the Principal. 42. NOTE OF PROTEST BY THE MASTER OF A SHIP. See also Protest Tshs. 2000 by the Master of a Ship (No. 49). G. 43. PARTITION, instrument of Note; The largest share remaining after 0.25 percent A O the property is partitioned (or if there are two or more shares of for the of equal value and not smaller than any of the other share then one first TShs. ion equal shares) shall be deemed to be that from which the other shares 100,000/= iss are separated: then 1 erm percent pt Provided always that- u of hToShs. (a) When an instrument of partition containing an agreement to itw100,000/= divide property is effected in pursuance of the agreement, the d e duty chargeable upon the instrument effecting partition shalilb u t be reduced by the amount of a duty paid in respect of the fiisrt rst instrument but shall not be less than one shilling. r d (b) W here a final order for effecting a partition passed beyd aony Civil Court, or an award by an arbitrator directing a paurtcition is stamped with a stamp required for an instrumerondt of partition, and an instrument of partition in pursuancer eopf the order or award is subsequently executed, the duty boen such instrument shall be reduced by the amount of the adyu ty paid in respect of the first instrument but shall not be lesks tmhan one shilling. 44. PARTNERSHIP: bo o A. Instrument of: is h (i) Where the capital do oefs t not exceed TShs. 10,000/=. TShs.1,000/= (ii) Where the capital aerxt ceeds TShs. 100,000/= but does not exceed TShs. 1,o0 0p0,000/=. TShs.5000/= (iii) In any other .c Nase. TShs.10,000/= ed B. Dissolution rv Exemptions: res .e This does nohts i nclude an assignment by a partner of his share and TShs.10,000/= interest i nri gl the firm in consideration of a payment or his release from liabili.t iAe ls of the firm, or both, by his co-partners. This is dutiable as a Conniaveyance (No. 22). 45. nPzO a LICY OF INSURANCE: f T a A. Sea Insurance: t o (1) For or upon any voyage- en (i) Where the premium or consideration does not exceed Nil rnm the rate of one-eighth per centum of the amount ov e insured by the policy. 5 G (ii) In any other case, in respect of every full sum of Nil 02 TShs. 10,000/= and also any fractional part of TShs. ©2 10,000/= insured by the policy. 428 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty (2) For time- Nil (i) In respect of every sum of Shs. 5,000/= and also any fractional part of TShs. 5,000/= insured by the policy Nil (ii) where the insurance shall be made for any time exceeding six months and not exceeding 12 months Nil G. B. P olicy of Insurance against railway or air accident valid for a A O single journey only. Nil of C. L ife Insurance- sio n For every sum insured not exceeding TShs. 5,000/= or part there of is insured in excess of TShs. 5,000/=. Nil erm t p D. A ny valid Policy of Insurance not specifically provided for u ho (including any re-insurance by an insurance company with it w another company by way of indemnity or guarantee against thet ed payment on the original insurance of a certain part of the sumibu insured thereby). ist r r d General Exemption: d o Letter of cover or engagement to issue a policy of insuruacn ece: Provided that, unless such letter or engagement bearrosd the stamp prescribed by this Act for such policy, nothing shaelpl be claimable thereunder, nor shall it be available for any purpe orse, except to compel the delivery of the policy therein meyn ba tioned. 46. POWER OF ATTORNEY, not being a Pokr omxy (No. 50): (a) W hen executed for the sole pur pbo se of procuring the registration of one or more dhoiscuments in relation to a single transaction or for a t odfm itting execution of one or more documents. art TShs. 2000/= (b) When authorising on ep person or more to act in a single transaction other .t Nh oan the case mentioned in clause (a). TShs. 2000/= (c) W hen authorisiendv g more than five but not more than ten persons to act jointlsye a rnd severally in more than one transaction or genera lrley. TShs. 2000/= (d) When hgtisven for consideration and authorising the attorney to selll arin gy immovable property. TShs. 2000/= (e) In A lany other case. (f)n iaR . evocation of. TShs. 2000/= za TanExemptions: TShs. 2000/= of Authorisation on a bank permitting one or more persons to conduct nt ordinary banking business on account of another or others or me a resolution whereby an incorporated company or other body ern corporate authorises its director or directors, servant or servants ovG similarly to conduct business. 5 20 2 Explanation. - For the purposes of this Article two or more persons © who are members of the same firm shall be deemed to be one person. 47. PROMISSORY NOTE. Nil (Continued ) 429 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 48. PROTEST OF BILL OR NOTE, that is to say, any declaration in Nil writing made by a Notary Public or other person lawfully acting as such, attesting the dishonour of a bill of exchange or promissory note. 49. PROTEST BY THE MASTER OF A SHIP, that is to say, any Tshs. 2000 G. declaration of the particulars of her voyage drawn up by him with a A view to the adjustment of losses or the calculation of averages, and of O every declaration in writing made by him against the charterers n io or consignees for not loading or unloading the ship when the iss declaration is attested or certified by a Notary Public or other person rm lawfully acting as such. See also Note of Protest by the Master of a t p e Ship (No. 42). ou ith 50. PROXY, empowering any person to vote at any one election of w the Members of a district or local board or of a body of Municipal ted Commissioners, or at any one meeting of: ibur Nil (a) members of an incorporated company or other body dis t corporate whose stock or funds is or are divided into shora res and transferable; ed Nil (b) a local authority; or c du (c) proprietors, members or contributors to the fuprnods of any Nil institution. re Note: A proxy giving power to demand a poll baend vote thereat is dutiable as a Power of Attorney (No. 46). ay m 51. RECEIPT, for any money or other propoekrty: (a) For an amount not exceeding iTs S bohs. 1,000/=. Nil h (b) For an amount exceeding t t oT fShs. 1,000/=. 1 percent r (c) for bureau de changeo p a 0.5 percent N of total value Exemptions: . ed of margins Receipt— erv being the endorsed on orr ecs ontained in any instrument duly stamped or difference exempted uhntdser the proviso to section 5 (instruments executed between on behallf r io gf the Government) acknowledging the receipt of the selling and consid Aerl ation money therein expressed, or the receipt of any buying prinniac .ipal money, interest or annuity or other periodical payment tzhaereby secured; anT (a) for any payment of money without consideration; of (b) given by any member of the Defence Forces, or his en t representative, for or on account of any pay, pension, gratuity nm or allowance; erv (c) given for or on account of any salary, pay, or wages, or for Go or on account of any other like payment made to or for the 25 account or benefit of any person, being the holder of an office 20 or an employee, in respect of his office or employment, or © for or on account of money paid in respect of any pension, superannuation allowance, compassionate allowance, or other like allowance; 430 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty (d) g iven for money or securities for money deposited in the hands of a Bank or any banker, to be accounted for: Provided that, the same is not expressed to be received of, or by, the hands of any other than the person to whom the same is to be accounted for: Provided also that, this exemption shall not extend to a receipt G. or acknowledgement for any sum paid or deposited for or upon OA a letter of allotment of a share, or in respect of a call upon any of stock or share of, or in, any incorporated company or other sio n body corporate or the proposed or intended company or body is or in respect of a debenture being a marketable security; rm (e) given by the Government; t p e u (f) b y any person or body of persons, registered under Part IV of the tho Value Added Tax Act, Cap. 148 from the imposition date of VAT; i w (g) for selling agricultural products by a farmer, a farmers’ ted association, a co-operative society or cooperative union; u rib (h) issued to acknowledge payment of fees to all farmers, Colliesgt es and Training Institutions; or d (i) for proceeds of game of chance; ed (j) for rental income; uc (k) for selling fish by fishermen; rod (l) for business income. re p e 52. RECONVEYANCE OF MORTGAGED PRO b ayPERTY OR RELEASE 1 percent of OR DISCHARGE OF ANY MORTGAGE m OR CHARGE. mortgage k oo value but s b duty not f th i exceeding t o TShs. r pa 1,000/= 53. RELEASE, that is to sa o .y ,N any instrument not being a release or 0.25 percent discharge charged uneder article 52 or the release as is provided for by for the section 33 wherebeyrv a person renounces a claim upon another person first TShs. or against any sreps ecified property. 100,000/=, hts then 1 g l ri percent l A of value ia.n in excess za of TShs. Tan 100,000/= 54. f t o RESPONDENTIA BOND, that is to say, any instrument securing 0.5 percent of en a loan on the cargo laden or to be laden on board of a ship and the mortgage rnm making repayment contingent on the arrival of the cargo at the port value, total e ov of destination. duty not G exceeding 25 ©20 Tshs.10,000/= (Continued ) 431 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 55. SECURITY BOND OR MORTGAGE DEED, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract– (a) when the amount secured does not exceed TShs. 2,000/=; 1 percent of G. mortgage OA (b) in any other case. value, of duty not ions exceeding is TShs. erm 10,00 p ou 0t /= h General Exemptions: TiSt w hs. 1,000/= Bond or other instrument, when executed- ted (a) by any person for the purposes of guaranteeing that the locali bu income derived from private subscriptions to a charitable stri dispensary or hospital or any other object of public utilirt yd shall not be less than a specified sum per mensem or annudm o; (b) e xecuted by Officers of Government or their sureticeeu s to secure the due execution of an Office or the due accourondting for money or other property received by virtue thereof .r e p 56. SETTLEMENT: be A: Instrument of (including a deed of doweary m ). 0.25 percent k for the Exemptions: o bo first TShs. Deed of dower executed on the ochcisa sion of a marriage 100,000/=, between Mohammedans. t rt o f then 1 percent B: Revocation of. pa of value See also Trust (No. 63).. N o d in excess rve of TShs. se 100,000/= e 57. SHARE WARtsR rANTS, to bearer issued under any written law relating 0.17 percent to comparnigie hs. for the ll first TShs. Exemia.p Ations: 100,000/=, Shaanre warrant when issued by a company under the law in force in z then 1.3 anTanzania relating to companies, to have effect only upon payment, as percent f T composition for the duty of- o of value nt (a) three-quarters per centum of the whole subscribed capital of the in excess me company; or of TShs. ern (b) if any company which has paid the said duty or composition in 100,000/= ov full, subsequently issues an addition to its subscribed capital, 5 G three-quarters per centum of the additional capital so issued. 2 20 58. SHIPPING ORDER for or relating to the conveyance of goods on Nil © board of any vessel. 59. SURRENDER OF LEASE: 432 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty 60. (1) without consideration- (a) when the duty with which the lease is chargeable does not TShs. 1,000/= exceed TShs. 20,000; (b) in any other case. TShs. 1,000/= G. (2) with consideration. The same A O duty as a f Exemptions: Conveyance ion o Surrender of lease, when the lease is exempted from duty. s (No. 22) fori s the ampoeu rnmt of thuet coithn osideration d win addition ute to the duty trib chargeable di s under or paragraph (1) edc (a) or (b) of du this Article. o 61. TRANSFER, whether with or without consideratiopnr- (a) of shares in an incorporated company or boet hreer body corporate; 1 percent of y a the value of m the shares k bo o approved by the Board (b) o f debentures whether the d tehb isenture is liable to duty or not; 1 percent of f t o the value of arp the shares o approved by . N the Board (c) of any interestr see d v cured by a bond, mortgage-deed or policy 1 percent of of insurances-e the value of (1) if tths e r eduty on such bond, mortgage-deed or policy does the shares ingoht exceed ten shillings; approved by ll r the Board A nia . a (2) in any other case; TShs. 1,000/= n(za d) of any trust-property without consideration from one trustee to f T another trustee or from a trustee to a beneficiary; Nil t o (e) of any property under the Administrator General (Powers and en Functions) Act to a trustee, heir or beneficiary: Nil m ve rn Provided that in any case where an agreement for sale is stamped o G with the ad valorem duty required for a transfer, and a transfer in 02 5 pursuance of such agreement is subsequently executed, the duty on ©2 such transfer shall be reduced by the amount of the duty paid on such agreement, but shall not be less than one shilling: Provided also that the duty on a transfer by the liquidator of a company in liquidation of property forming part of the assets of the company to a share-holder in the course of the dissolution of the company shall be ten shillings. (Continued ) 433 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty Exemptions: Transfer by sale- (a) of shares; (b) of other financial securities, by companies listed by the Dar es Salaam Stock Exchange. . OAG Transfers by endorsement– of (1) of a bill of exchange, cheque or promissory note; ion (2) of a bill of lading, delivery order, warrant for goods, or other iss mercantile document of title of goods; erm (3) of a policy of insurance. t pu 62. TRANSFER OF LEASE, by way of assignment and not by way of 0.t5h oi percent under-lease. d wfor the ute first TShs. trib 100,000/=, r d is then 1 d o percent ce of value od u in excess r ep of TShs. e r 100,000/= b 63. TRIBUTE AGREEMENTS: ay (a) With respect to claims- m (i) where the holder reserves a opor koportion of the value of Tshs 500/= production, for every ones- bhundredth part of the value reserved, or fraction off t hth i e one hundredth part, in respect of each claim. t o (ii) where the holder raer p serves a proportion of the profits of Tshs 500/= working, for eNv oery one hundredth part of the amount of the profit reds.erved, or fraction of the one hundredth part in respeecrtv eof each claim. s (b) With rets e sp rect to mining lease- Tshs.1000/= (i) iw gh ere the holder reserves a proportion of the value of for each acre ll rproduction, for every one- hundredth part of the value contained in A ia. reserved, or fraction of such one- hundredth part in the lease an respect of each claim; z an (ii) where the holder reserves a proportion of the profits of the Tshs.1,000 f T working, for every one- hundredth part of the amount of for each acre t on the profits reserved, or fraction of the one- hundredth part. contained in me the lease rn ov e (c) W here, in any such agreement, the consideration or part thereof The same 5 G is specified in terms of rent. duty as a 02 lease in ©2 addition to the duty (if any) payable under (a) or (b) 434 THE STAMP DUTY ACT [CAP. 189 R.E. 2023] Article No. Description of Instruments Stamp Duty TRUST: 1 percent of A. Declaration of, or concerning any property when made by any the amount writing not being a will. of value of the property concerned G. with the OA maximum of not n sio exceeding is TShs. 1p,0e0rm0/= ut 1 pheorcent of B. R evocation of, or concerning any property when made by any wth ite amount instrument other than a will. ted of value of u str ib the property concerned See also Settlement (No. 56) di or with the ed maximum du c not ro exceeding re p TShs. 1,000/= 64. WARRANT FOR GOODS, that is to say, any ibnestrument evidencing Nil the title of any person therein named, or hmis a yassigns, or the holder thereof, to the property in any goods lyoinkg in or upon any dock, warehouse or wharf, the instrument bboeing signed or certified by or on behalf of the person in whose s tchui stody the goods may be. 65. ANY INSTRUMENT (if attesrtt eod f ) not otherwise provided for. Tshs. 2000 a Exemptions: o p Wills, codicils of wills, .o Nd r other testamentary instruments rve es e hts r rig . A ll nia nz a of Ta en t rnm ov e 25 G ©20 435 G. A of O sio n is rm t p e ou ith ted w u str ib i or d ce d u rod re p e ay b k m oo his b f t art o No p ed . rv se ts re igh All r nia . nz a a f T nt o me ve rn 5 G o 2 ©20