CHAPTER 189
STAMP DUTY ACT

[SUBSIDIARY LEGISLATION]

INDEX TO SUBSIDIARY LEGISLATION

   NOTICES

      The Stamp Duty (Exemption) Notice (1962)

      The Stamp Duty (Exemption) Notice (Omitted Notices)

   ORDERS

      The Commissioner for Stamp Duty (Appointment) Order

      The Stamp Duty Officers (Appointment) Order

      The Stamp Duty (Corporate Bodies) Specification Order

      The Stamp Duty (Agency for International Development of the United States of America-Tanzania) (Exemption) Order

      The Stamp Duty (Transfer of Shares by Nederlandse Overzeese Financierings-Maatschappij N.V. to Nederlandse Financierings Maatschappij Voor Ontwikkelingslanden N.V.) (Exemption) Order

      The Stamp Duty (Chinese-Tanzania Joint Shipping Company) (Exemption) Order

      The Stamp Duty (Bank Transactions) (Exemption) Order

      The Stamp Duty (Exemption) Orders (Omitted Orders)

   RULES

      The Stamp Duty (Stamping of Instruments) Rules

NOTICES

THE STAMP DUTY (EXEMPTION) NOTICE (1962)

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

THE COMMISSIONER FOR STAMP DUTY (APPOINTMENT) ORDER

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.

THE STAMP DUTY OFFICERS (APPOINTMENT) ORDER

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