The Revenue (Collection by Stamps) Act

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

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.

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.

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.