Stamp Duty (Exemption) Notice, 1962

Government Notice 163 of 1962

Stamp Duty (Exemption) Notice, 1962

Tanzania
Stamp Duty Act

Stamp Duty (Exemption) Notice, 1962

Government Notice 163 of 1962

  • Published in Tanzania Government Gazette
  • Commenced
  • [This is the version of this document at 31 July 2002.]
  • [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
[ G.N.s 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 1;1Cap. 356
(c)authorities given under the National Provident Fund Act, to receive mounts payable on instrument of payment of benefits under the Act.
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History of this document

31 July 2002 this version
Consolidation