The Stamp Duty Act

1. 87 TShs. 1,000/= TShs. 1,000/= The same duty as a Conveyance (No. 22) for the amount of the consideration in addition to the duty chargeable under paragraph (1)(a) or (b) of this Article. 1 percent of the value of the shares approved the Board by by 1 percent of the the value of shares approved the Board 1 percent of the value of the shares approved the Board by TShs. 1,000/= Nil The Stamp Duty Act [CAP.189 R.E. 2018] in any other case;

2. (d) of any trust-property without consideration from one trustee to another trustee or from a trustee to a beneficiary; that (e) of any property under the Administrator General (Powers and Functions) Act to a trustee, heir or beneficiary: Provided in any case where an agreement for sale is stamped with the ad valorem duty required for a transfer, and a transfer in pursuance of such agreement is subsequently executed, the duty on such transfer shall be reduced by the amount of the duty paid on such agreement, but shall not be less than one shilling: Provided also that the duty on a transfer by the liquidator of a company in liquidation of property forming part of the assets of the company to a share-holder in the course of the dissolution of the company shall be ten shillings. Exemptions: Transfer by sale- (a) of shares; (b) of other financial securities, by companies listed by the Dar es Salaam Stock Exchange. Transfers by endorsement– (1) of a bill of exchange, cheque or promissory note; (2) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title of goods; (3) of a policy of insurance. TRANSFER OF LEASE by way of assignment and not by way of under-lease. 88

0.5 percent for the first TShs. 100,000/=, then 1 percent of value in excess of TShs. 100,000/= The Stamp Duty Act [CAP.189 R.E. 2018] 62 TRIBUTE AGREEMENTS: (a) With respect to claims- of the value every the holder reserves a (i)where of proportion production, one- for hundredth part of such value reserved, or fraction of such one hundredth part, in respect of each claim; the holder reserves a (ii)where proportion of the profits of working, for every one hundredth part of the amount of the profit reserved, or fraction of such one hundredth part in respect of each claim. (b) With respect to mining lease- of for the value every the holder reserves a (i)where of proportion one- production, hundredth part of the value reserved, or fraction of such one- hundredth part in respect each claim; (ii) where the holder reserves a proportion of the profits of the working, for every one-hundredth part of the amount of the profits reserved, or fraction of such one- hundredth part. (c) Where, in any such agreement, the is thereof consideration or part specified in terms of rent.

63. TRUST: A. Declaration of, or concerning any property when made by any writing not being a will. 89 Tshs 500/= Tshs 500/= Tshs.1000/= for each acre contained in the lease Tshs.1,000 for each acre contained in the lease The same duty as a lease in addition to the duty (if any)payable under (a) or (b) 1 percent of the amount of value of the property concerned with the maximum not exceeding TShs. 1,000/= The Stamp Duty Act [CAP.189 R.E. 2018] 1 percent of the amount of value of the property concerned with the maximum not exceeding TShs. 1,000/= Nil TShs. 500/= B. Revocation of, or concerning any property when made by any instrument other than a will.

65. See also Settlement (No. 56) WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. ANY INSTRUMENT otherwise provided for. Exemptions: Wills, codicils of wills, or other testamentary instruments. (if attested) not ___________________________________________ 90