Tanzania Act or statute

Parliament of Tanzania

The Revenue (Collection by Stamps) Act

payment method for revenuepayment roundingpenaltiespublic financeregulatory compliancestamp duties

Jurisdiction: Tanzania
Structure: 4 provisions
Citation: The Revenue (Collection by Stamps) Act
Dates: Legal dates not recorded

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Dates: Legal dates not recorded

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Purpose and legislative effect

“This section states the Act’s short title: the Revenue (Collection by Stamps) Act.”

This section states the Act’s short title: the Revenue (Collection by Stamps) Act. This Act defines “revenue” to include duties, fees, fines, and penalties payable to the Government or related public bodies. The Minister responsible for finance may make regulations requiring revenue to be paid with stamps, and those regulations may set how stamps are used. A person who breaches such a regulation faces a fine of up to fifty pounds or the Tanzanian shilling equivalent, unless a lower penalty is set. If certain taxes must be paid by stamps on documents, the Stamp Duty Act applies unless the regulations say otherwise. If stamp-paid revenue is not already divisible by five cents, it must be adjusted to a five-cent amount.

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Short title

This section states the Act’s short title: the Revenue (Collection by Stamps) Act.

Section 1

3. Power to require revenue to be paid by means of stamps

This Act defines “revenue” to include duties, fees, fines, and penalties payable to the Government or related public bodies.

Section 2

Power to require revenue to be paid by means of stamps

Section 3

Revenue to be calculated to nearest five cents

If stamp-paid revenue is not already divisible by five cents, it must be adjusted to a five-cent amount.

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

Short titleOffenceAmendmentProvision

§ 1Short titleShort title

This section states the Act’s short title: the Revenue (Collection by Stamps) Act.

1. This Act may be cited as the Revenue (Collection by Stamps) Act.

Section 1Verify source

§ 23. Power to require revenue to be paid by means of stampsOffence

This Act defines “revenue” to include duties, fees, fines, and penalties payable to the Government or related public bodies.

2. In this Act, the expression “revenue” includes any duty, revenue, fee, fine, or penalty which may be payable to the Government, or to any Government department, court, or person on behalf of the Government.

Section 2Verify source

§ 3Power to require revenue to be paid by means of stampsAmendment

The Minister responsible for finance may make regulations requiring revenue to be paid with stamps, and those regulations may set how stamps are used. A person who breaches such a regulation faces a fine of up to fifty pounds or the Tanzanian shilling equivalent, unless a lower penalty is set. If certain taxes must be paid by stamps on documents, the Stamp Duty Act applies unless the regulations say otherwise.

3.–(1) The Minister responsible for finance, may, if he thinks fit, by regulations published in the Gazette, require any revenue to be paid, wholly or in part, by means of stamps, either adhesive or impressed, of such description or design as may be specified in the regulations. (2) The regulations under subsection (1) may prescribe the manner in which stamps are to be used for the payment of any revenue, and, in particular, to what document, when, and by whom any stamp used for such purpose is to be affixed or cancelled. (3) A person who contravenes any regulation made under this Act shall, unless a lesser penalty is prescribed by such regulation, be liable to a fine not exceeding fifty pounds or its equivalent in Tanzanian shillings. (4) Where regulations under this Act require any tax to be paid by means of stamps affixed to or impressed on any document, then, unless the regulations otherwise provide 438 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE REVENUE ACT [CAP. 190 R.E. 2023] Cap. 189 Revenue to be calculated to nearest five cents and subject to any such regulations, the Stamp Duty Act, as amended by any subsequent enactment, shall apply to such document as if it were specified in the Schedule to that Act as an instrument chargeable with a stamp duty equal to the amount of the revenue.

Section 3Verify source

§ 4Revenue to be calculated to nearest five centsProvision

If stamp-paid revenue is not already divisible by five cents, it must be adjusted to a five-cent amount.

4. When any revenue is required to be paid by means of stamps, whether under this or any other Act, and the amount of the revenue, when expressed in cents, is not exactly divisible by five, then the amount of the revenue, if it be less than five cents, shall be raised to five cents, or if it be greater than five cents, shall be raised or lowered to the nearest number of cents exactly divisible by five. 439 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.

Section 4Verify source

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