Tanzania Order

Parliament of Tanzania

The Stamp Duty (Exemption) Order, 2023

exemptionreorganisation of equities and shareholdingstamp dutytransfer of mineral rights

Jurisdiction: Tanzania
Structure: 4 provisions
Citation: The Stamp Duty (Exemption) Order, 2023
Dates: Legal dates not recorded

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Dates: Legal dates not recorded

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“This section gives the Order’s short title and starts the interpretation section.”

This section gives the Order’s short title and starts the interpretation section. This section defines key terms used in the order, including “Act,” “Framework Agreement,” “mineral rights,” and “stamp duty.” Certain transactions for reorganising equities and shareholding, and transferring mineral rights from Mahenge Resource Limited to Faru Graphite Corporation Limited, are exempt from stamp duty. The exemption under this order stops immediately after the reorganisation and transfer of mineral rights in paragraph 3 is completed.

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This Order may be cited as the Stamp Duty

This section gives the Order’s short title and starts the interpretation section.

Section 1

This section defines key terms used in the order, including “Act,” “Framework Agreement,” “mineral rights,” and “stamp duty.”

Section 2

The Stamp duty arising from

Certain transactions for reorganising equities and shareholding, and transferring mineral rights from Mahenge Resource Limited to Faru Graphite Corporation Limited, are exempt from stamp duty.

Section 3

The exemption granted under this order, shall

The exemption under this order stops immediately after the reorganisation and transfer of mineral rights in paragraph 3 is completed.

Section 4

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Source record from oagmis.oag.go.tz · Legal dates not recorded

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Showing 4 of 4 provisions

Provision 3Short title

§ 1This Order may be cited as the Stamp DutyShort title

This section gives the Order’s short title and starts the interpretation section.

1. This Order may be cited as the Stamp Duty (Exemption) Order, 2023. Interpretation

Section 1Verify source

§ 2InProvision

This section defines key terms used in the order, including “Act,” “Framework Agreement,” “mineral rights,” and “stamp duty.”

2. In this order, unless the context requires Cap. 189 Cap. 123 otherwise- “Act” means the Stamp Duty Act; “Framework Agreement” means the Agreement between the Government of the United Republic of Tanzania and Mahenge Resource Limited and Shareholders of Mahenge Resources Limited entered on the 13rd December, 2021 whereby Faru Graphite Corporation Limited was created. “mineral rights” means licences referred to in section 7 of the Mining Act; and “stamp duty” means stamp duty chargeable on instrument that would otherwise be charged under section 5(1) of the Act, arising from reorganisation of equities and shareholding and the transfer of mineral rights from Mahenge Resource Limited to Faru Graphite Corporation Limited pursuant to Article 6.3 of the Framework Agreement. Exemption

Section 2Verify source

§ 3The Stamp duty arising fromProvision

Certain transactions for reorganising equities and shareholding, and transferring mineral rights from Mahenge Resource Limited to Faru Graphite Corporation Limited, are exempt from stamp duty.

3. The Stamp duty arising from transactions involving the reorganisation of equities and shareholding and the transfer of mineral rights from Mahenge Resource Limited to Faru Graphite Corporation Limited, is hereby exempted from stamp duty. 1 GN. NO. 399 (Contd.) Stamp Duty (Exemption) Expiry

Section 3Verify source

§ 4The exemption granted under this order, shallProvision

The exemption under this order stops immediately after the reorganisation and transfer of mineral rights in paragraph 3 is completed.

4. The exemption granted under this order, shall cease to have effect immediately after the completion of the reorganisation and transfer of mineral rights referred under paragraph 3. Dodoma, 2nd June, 2023 MWIGULU LAMECK NCHEMBA MADELU, Minister of Finance and Planning 2

Section 4Verify source

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1 referenced instrument

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1 instrument

Mining Act
Section 2

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