[SUBSIDIARY LEGISLATION]
INDEX TO SUBSIDIARY LEGISLATION
NOTICES
G.Ns. Nos.
163 of 1962
591 of 1964
444 of 1964
451 of 1965
115 of 1966
1. This Notice may be cited as the Stamp Duty (Exemption) Notice.
2. The following classes of instruments are exempted from liability for the payment of stamp duty–
(a) bills of exchange or promissory notes drawn or made, as the case may be, for the purpose of financing within the East African currency are the marketing (including the processing for marketing) of coffee, cotton, hides and skins, pyrethrum, tea, sisal, cashew nuts, tobacco or cloves and which are–
(i) payable otherwise than on demand or at sight or on presentation or within three days after date or sight; and
(ii) denominated in East African shillings; and
(iii) payable in the East African currencies area; and
(iv) drawn on or payable to a bank licensed to operate in the East African currencies area and with the prior approval of the said bank;
(b) instruments relating to transactions concerning–
(i) the official premises and principal residence of the Senior Consular Officer de Carrier in post in Tanzania or a foreign sovereign power which does not maintain a diplomatic mission in Tanzania; and
(ii) the official premises of the organisations specified in the Third Schedule to the Diplomatic and Consular Immunities and Privileges Act *;
(c) authorities given under the National Provident Fund Act, to receive mounts payable on instrument of payment of benefits under the Act.
THE STAMP DUTY (EXEMPTION) NOTICE (OMITTED NOTICES)
The following Notices have been omitted:
G.N. No. 444 of 1964 | The Stamp Duty (Tanganyika Development Corporation) (Exemption) Notice |
G.N. No. 320 of 1965 | The Stamp Duty (First Permanent Building Society) (Exemption) Notice |
G.N. No. 191 of 1967 | The Stamp Duty (National Development Corporation) (Exemption) Notice |
G.N. No. 330 of 1967 | The Stamp Duty (New Safari Hotel 1967 Ltd) (Exemption) Notice |
G.N. No. 209 of 1968 | The Stamp Duty (National Development Corporation) (Exemption) Notice |
G.N. No. 228 of 1968 | The Stamp Duty (National Development Corporation) (Exemption) (No. 2) Notice |
G.N. No. 374 of 1968 | The Stamp Duty (Tanzania Electric Supply Company Limited) (Exemption) Notice |
G.N. No. 78 of 1970 | The Stamp Duty (National Development Corporation) (Exemption) Notice |
G.N. No. 113 of 1971 | The Stamp Duty (Marriage Declarations) (Exemption) Notice |
G.N. No. 275 of 1971 | The Stamp Duty (National Corporation) (Exemption) Notice |
G.N. No. 63 of 1972 | The Stamp Duty (Kibaha Education Centre) Notice |
ORDERS
G.N. No. 81 of 1987
1. This Order may be cited as the Commissioner for Stamp Duty (Appointment) Order.
2. The following officers are appointed Commissioners for Stamp Duty–
(a) The Attorney General;
(b) The Commissioner for Customs;
(c) The Commissioner for Lands.
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G.N. No. 99 of 1987
1. This Order may be cited as the Stamp Duty Officers (Appointment) Order.
2. In this Order, unless the context otherwise requires–
"Collectors" means Collectors of customs and value added tax, Senior Collectors of customs and value added tax and Principal Collectors of customs and value added tax;
"Finance Management Officer" means Finance Management Officers, Senior Finance Management Officers and Principal Finance Management Officers;
"Revenue Officers" means Tax Collectors appointed by certificate of appointment by the Permanent Secretary to the Treasury.
3. The following officers are appointed as "Stamp Duty Officers"–
(a) The Regional Customs and Value Added Tax Officers;
(b) The District Customs and Value Added Tax Officers;
(c) Collectors of Customs and Value Added Tax;
(d) Finance Management Officers;
(e) Revenue Officers;
(f) Assistant Commissioner for Lands;
(g) Senior Land Officer;
(h) Land Officers;
(i) The Administrator General;
(j) The Registrar of Companies;
(k) Assistant Registrar of Titles;
(l) The Chief Engineer - Ministry of Communications;
(m) Resident Magistrate.
G.N. No. 122 of 1966
1. This Order may be cited as the Stamp Duty (Corporate Bodies) Specification Order.
2. The Trustees of the Society for Promoting Christian Knowledge Registered are specified as a corporate body for the purposes of section 39 of the Stamp Duty Act.
G.N. No. 303 of 1974
1. This Order may be cited as the Stamp Duty (Agency for International Development of America-Tanzania) (Exemption) Order.
2. The instruments specified in the Schedule hereto shall be exempt from and shall not be liable or chargeable with the payment of any duty under the Stamp Duty Act.
3. [Revokes the Stamp Duty (Agency for International Development of the United States of America-Tanzania) (Exemption) Order *.]
SCHEDULE
Any tenancy, lease or transfer of a right of occupancy whereby any tenancy or lease is granted or any right of occupancy is transferred to the said Agency.
G.N. No. 103 of 1975
1. This Order may be cited as the Stamp Duty (Transfer of Shares by Nederlandse Overzeese Financierings-Maatschappij N.V. to Nederlandse Financierings-Maatschappij Voor Ontwikkelingslanden N.V.) (Exemption) Order.
2. The instrument specified in the Schedule shall be exempt from and shall be liable or chargeable with the payment of any duty under the Stamp Duty Act *.
SCHEDULE
The Instrument dated the 14th day of March, 1975 and made between NEDERLANDSE OVERZEESE FINANCIERINGS-MAATSCHAPPIJ N.V. (hereinafter referred to as NOFC and NEDERLANDSE FINANCIERINGS-MAATSCHAPPIJ VOOR ONTWIKKELINGSLANDEN N.V. (hereinafter referred to "FMO"), both limited liability companies incorporated in Holland and having their registered offices at the Hague and providing for the transfer by NOFC to FMO of 500,000 shares numbering 1,500,001 to 2,000,000 inclusive in Tanganyika Development Finance Company Limited a limited liability company incorporated in Tanzania and having its registered office in Nyumba ya Maarifa, Dar es Salaam.
G.N. No. 519 of 1987
1. This Order may be cited as the Stamp Duty (Chinese-Tanzanian Joint Shipping Company (Exemption) Order.
2. The whole of the stamp duty payable by the Chinese-Tanzanian Joint Shipping Company is hereby remitted.
G.N. No. 176 of 1970
1. This Order may be cited as the Stamp Duty (Bank Transactions) (Exemption) Order.
2. No stamp duty shall be payable in respect of any receipt given by any customer of a banker to the banker for any payment or credit made or given by the banker to such customer save where such a receipt is in relation to a loan made by the banker under an agreement for a loan.
THE STAMP DUTY (EXEMPTION) ORDERS (OMITTED ORDERS)
The following orders have been omitted–
G.N. No. 557 of 1986 | The Stamp Duty (Sugar Development Cooperation) Order |
G.N. No. 70 of 1990 | The Stamp Duty (Town and Country Planning) (Areas Ripe for Development) Order |
G.N. No. 102 of 1973 | The Stamp Duty (Nello L. Teer Co., Dar es Salaam) (Exemption) Order |
G.N. No. 220 of 1984 | Stamp Duty (M/S Tanzania Cotton Authority) Order |
G.N. No. 557 of 1986 | The Stamp Duty (Sugar Development Corporation) Order |
G.N. No. 229 of 1988 | The Stamp Duty (Export Proceeds) 1988 |
G.N. No. 28 of 1980 | The Stamp Duty (Exemption) ("M.V.JOGOO") Order |
G.N. No. 104 of 1981 | The Stamp Duty (Exemption) (Kilimanjaro Uremi Corporation Limited) Order |
G.N. No. 226 of 1984 | The Stamp Duty (Tanzania Society) Order |
G.N. No. 258 of 1985 | The Stamp Duty (Exemption) (Local Authorities) Order |
G.N. No. 456 of 1985 | The Stamp Duty (Exemption) (Tanzania Railway Corporation) Order |
G.N. No. 310 of 1986 | The Stamp Duty (Exemption) (Specified Institutions) Order |
G.N. No. 606 of 1987 | The Stamp Duty (Exemption) (Mr. A. Mustafa and Mrs Sophia Mustafa) Order |
G.N. No. 148 of 1988 | Stamp Duty (Exemption) (Suwata) Order |
G.N. No. 334 of 1989 | Stamp Duty (Exemption) (Carmetec) Order |
RULES
G.Ns. Nos.
262 of 1949
36 of 1950
220 of 1957
1. Title
These Rules may be cited as the Stamp Duty (Stamping of Instruments) Rules.
2. Interpretation
In these Rules–
"Act" means the Stamp Duty Act *;
"appointed officer" means an officer appointed by the Accountant-General to receive payment of stamp duties or to supervise the stamping of instruments by means of impressed stamps;
"revenue stamp" means an adhesive stamp the design, denomination, printing and publication of which as a revenue stamp of the Country has been approved by the Minister;
"vendor" means a person lawfully appointed under these Rules to sell stamps and includes an ex officio vendor and a licensed vendor.
DESCRIPTIONS OF STAMPS (rule 3)
3. Stamping of instruments
(1) All duties with which any instrument is chargeable under the Act shall be paid to the Accountant-General or any appointed officer and such payment shall be indicated on such instrument either–
(a) by impressed stamps; or
(b) by revenue stamps; or
(c) partly by impressed stamps and partly by revenue stamps:
Provided that–
(i) in the case of any bill of exchange or promissory note chargeable with duty exceeding thirty cents, except a bill of exchange or promissory note drawn or made out of Tanzania and not requiring to be stamped with an amount in excess of Shs. 100/- in total value;
(ii) in the case of any instrument which would require to be stamped with revenue stamps in excess of Shs. 100/- in total value,
the payment of duty shall be indicated by impressed stamps.
(2) Without prejudice to the operation of any subsisting provision of the Act or any other law no person shall for the purpose of indicating the payment of any duty with which any instrument is chargeable under the Act–
(a) use or cause to be used any means other than those provided for by these Rules;
(b) use or cause to be used any stamp otherwise than in accordance with the provisions of these Rules.
IMPRESSED STAMPS (rules 4-10)
4. Stamping by impressed stamps
(1) Impressed stamps shall be of such types and denominations as are approved by the Minister and the stamping of any instrument or paper therewith shall be carried out under the supervision of appointed officers at places to be notified by the Accountant-General.
(2) The number type and description of the impressed stamps to be used to indicate the payment of duty upon any instrument or paper shall be decided by the appointed officer.
5. Submission of instruments
(1) Any person desiring to pay the duty chargeable on any instrument by means of impressed stamps may submit such instrument to the Accountant-General or any appointed officer together with a sum equal to the value of the stamps desired to be impressed.
(2) The despatch and return of any such instrument before and after stamping shall be at the cost of the person submitting the instrument.
6. Stamping of counterpart
When an instrument is stamped as a counterpart the amount of the duty paid on the original may be denoted on such counterpart by an impressed stamp or by a certificate under the hand of an appointed officer that the full and proper duty has been paid upon the original instrument.
7. Stamped paper
The Accountant-General shall maintain a supply of paper bearing impressed stamps of such denominations as he may think fit and shall cause officers authorised by him to be similarly supplied, and such stamped paper shall be available for sale to any person at places to be notified by the Accountant-General upon payment of a sum equal to the value of any stamp impressed thereon.
8. Size of paper for bills of exchange and promissory notes
The size of the paper upon which a bill of exchange or promissory note is written shall be approximately eight and five-eighths inches by four and three-quarter inches.
9. Stamping of bills of exchange and promissory notes
(1) The duty upon every bill of exchange or promissory note chargeable with duty exceeding thirty cents, except a bill of exchange or promissory note drawn or made out of Tanzania and not requiring to be stamped with an amount in excess of Shs. 100/- in total value, shall be indicated by means of an impressed stamp or stamps.
(2) Bills of exchange and promissory notes chargeable with duty exceeding thirty cents, except bills of exchange, or promissory notes drawn or made out of Tanzania and not requiring to be stamped with an amount in excess of Shs. 100/- in total value, shall be written–
(a) on paper supplied and sold by the Accountant-General or any officer authorised by him on which the necessary stamps have been impressed under the supervision of an appointed officer previously to the sale of such paper; or
(b) on paper of the required size on which the necessary stamps have been impressed under the supervision of an appointed officer previously to the time prescribed by law for the stamping of such bill of exchange or promissory note.
10. Submission of blank forms for impressed stamps
Blank forms of bills of exchange and of promissory note may be submitted to the Accountant-General or any appointed officer and if conforming substantially with the paper supplied by him under rule 7 of these Rules may be stamped by or under the supervision of an appointed officer with the required impressed stamps upon payment of the value.
REVENUE STAMPS (rules 11-24)
11. Ex officio vendors
The following officers are appointed to hold a supply of and to sell revenue stamps as ex officio vendors–
(a) The Accountant-General;
(b) all Treasury Sub-Accountants.
12. Licensed vendors
(1) Subject to the provisions of these Rules the Accountant-General may grant to any person a licence to sell revenue stamps of any denomination stated in the licence, and any person so licensed shall be known as a licensed vendor.
(2) The Accountant-General may refuse to grant a licence to any person without assigning any reason.
13. Form of licence
A licence to sell revenue stamps shall be in the form contained in the Schedule to these Rules. It shall specify the person licensed, the denomination of the revenue stamps he is licensed to sell and the place at or area within which he is licensed to sell such revenue stamps. A licence so granted shall expire on the 31st December in any year.
14. Register of licensed vendors
(1) The Accountant-General shall keep a register of licensed vendors. The register shall contain the following particulars–
(a) Date of grant of licence;
(b) Serial number for the year of licence;
(c) Name, description and residence of the person licensed;
(d) Place or area for which the licence is granted; and
(e) Denomination of revenue stamps covered by the licence.
(2) A list of licensed vendors shall be published in the Gazette.
15. Revocation, resignation and termination of licence
Any licence to sell revenue stamps granted under these Rules may be revoked at any time without notice by the Accountant-General for breach of any provision of the Act or these Rules or without reason assigned, or may be resigned by the holder and shall terminate on expiry or by the death of the holder and upon such revocation, resignation or termination the licence and all unused revenue stamps shall be returned by the holder to the Accountant-General who shall cancel the licence.
16. Sale by ex officio vendors
Ex officio vendors shall sell revenue stamps to the public and to licensed vendors and shall allow discount to licensed vendors in accordance with the provisions of these Rules.
17. Purchase by licensed vendors
Licensed vendors shall purchase revenue stamps from ex officio vendors on payment in cash less the amount of any discount provided for by these Rules.
18. Restrictions as to purchase
(1) Every licensed vendor may subject to the requirements of these Rules purchase from any ex officio vendor and sell to any person revenue stamps of any denomination covered by his licence.
(2) Subject to the provisions of the Ordinance no licensed vendor shall obtain by purchase, exchange or otherwise any unused stamps from any person other than an ex officio vendor.
19. Restrictions as to place of sale by licensed vendor
A licensed vendor shall not sell revenue stamps at any place or in any area other than that specified in his licence.
20. Sale for face value
Every vendor shall sell revenue stamps in accordance with these Rules for a sum equal in value to the sum expressed on the face of such stamps, and no greater or lesser sum.
21. Restrictions on sale by person other than vendor
Subject to the provisions of the Act no person other than a vendor shall sell revenue stamps, and no person shall purchase revenue stamps from any person other than a vendor.
22. Production of licence
Every licensed vendor shall produce his licence upon the demand of any ex officio vendor or a police officer.
23. Return of licensed stamps
When revenue stamps are returned by a vendor to the Accountant-General on the revocation, resignation or termination of his licence such revenue stamps shall be taken back by the Accountant-General at the full value less only any discount allowed on their sale to the licensed vendor.
24. Discount
The discount to be allowed on the value of revenue stamps purchased by a licensed vendor from an ex officio vendor shall be at the rate of two per centum.
GENERAL PROVISIONS (rules 25-26)
25. Unlawful use of impressed stamps
No person shall for the purpose of indicating the payment of the duty chargeable on any instrument use an impressed stamp which has been removed from any instrument or paper.
26. Penalty
Any person who commits a breach of any of these Rules in respect of which no penalty is provided for by the Act, shall be liable on conviction to a fine not exceeding one thousand shillings.
SCHEDULE
LICENCE TO SELL REVENUE STAMPS
THE STAMP DUTIES (STAMPING OF INSTRUMENTS) RULES, 1949 |
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(Rule 13) |
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Licence to Sell Revenue Stamps |
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Licence is hereby granted to .......................................................................................... |
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The infringement of any of these provisions shall render the holder liable to revocation of his licence and to the penalties prescribed in section 72 of the Stamp Duty Act * namely imprisonment for a period which may extend to six months or fine which may extend to Shs. 1,000/- or both. |
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This licence may be revoked at any time with or without reason assigned by or at the direction of the Accountant-General. |
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This licence expires on the 31st December, 20........ Date ...................................., 20........ |
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