{"id":5618,"date":"2023-04-26T07:02:06","date_gmt":"2023-04-26T07:02:06","guid":{"rendered":"https:\/\/website.zanrevenue.org\/?page_id=5618"},"modified":"2025-04-02T16:00:27","modified_gmt":"2025-04-02T16:00:27","slug":"stamp-duty","status":"publish","type":"page","link":"https:\/\/website.zanrevenue.org\/sw\/stamp-duty\/","title":{"rendered":"Stamp Duty"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"5618\" class=\"elementor elementor-5618\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63d0eda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63d0eda\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb819ab\" data-id=\"cb819ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-431ab75 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"431ab75\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e532af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e532af\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c03fd51\" data-id=\"c03fd51\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ca6771 elementor-widget elementor-widget-text-editor\" data-id=\"4ca6771\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"title-post\"><h2>Stamp Duty on Business Receipts<\/h2><\/div><div class=\"post-content\"><div class=\"body-content\"><p class=\"p1\">Any person on a business or profession in Zanzibar who receives a sum of money of one thousands shillings or more in consideration of receipt and sale of any goods or services in Zanzibar shall issue a dully stamped receipt for the sum so received, whether demanded or not.<br \/><br \/>Any person selling goods or services on credit in Zanzibar shall issue a dully stamped bill of sale entering the particulars as specified whether demanded or not.<\/p><table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"top\"><p class=\"p3\"><b>NO.<\/b><\/p><\/td><td class=\"td2\" valign=\"top\"><p class=\"p3\"><b>DESCRIPTION OF INSTRUMENT<\/b><\/p><\/td><td class=\"td3\" valign=\"top\"><p class=\"p3\"><b>STAMP DUTY<\/b><\/p><\/td><td class=\"td3\" valign=\"top\"><p class=\"p3\"><b>PERSON LIABLE TO PAY<\/b><\/p><\/td><\/tr><tr><td class=\"td4\" valign=\"top\"><p class=\"p3\">1.<\/p><\/td><td class=\"td5\" valign=\"top\"><p class=\"p3\">Acknowledgement of a debt.<\/p><\/td><td class=\"td6\" valign=\"top\"><p class=\"p3\">5,000\/=<\/p><\/td><td class=\"td6\" valign=\"top\"><p class=\"p3\">The first person executing<\/p><\/td><\/tr><tr><td class=\"td7\" valign=\"top\"><p class=\"p3\">2.<\/p><\/td><td class=\"td8\" valign=\"top\"><p class=\"p3\">Acknowledgement of receipt &#8211; for any money or other property the amount of value exceeds Shs. 50,000\/=<\/p><\/td><td class=\"td9\" valign=\"top\"><p class=\"p3\">5,000\/=<\/p><\/td><td class=\"td9\" valign=\"top\"><p class=\"p3\">The first person executing<\/p><\/td><\/tr><tr><td class=\"td4\" valign=\"top\"><p class=\"p3\">3.<\/p><\/td><td class=\"td5\" valign=\"top\"><p class=\"p3\">Adoption Deed.<\/p><\/td><td class=\"td6\" valign=\"top\"><p class=\"p3\">5,000\/=<\/p><\/td><td class=\"td6\" valign=\"top\"><p class=\"p3\">The first person executing<\/p><\/td><\/tr><tr><td class=\"td10\" valign=\"top\"><p class=\"p3\">4.<\/p><\/td><td class=\"td11\" valign=\"top\"><p class=\"p3\">Affidavit including an affirmation or declaration.<\/p><\/td><td class=\"td12\" valign=\"top\"><p class=\"p3\">5,000\/=<\/p><\/td><td class=\"td12\" valign=\"top\"><p class=\"p3\">Deponee<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p3\">5.<\/p><\/td><td class=\"td2\" valign=\"top\"><p class=\"p3\">Agreements<\/p><\/td><td class=\"td3\" valign=\"top\"><p class=\"p3\">0.5%<\/p><\/td><td class=\"td3\" valign=\"top\"><p class=\"p3\">The first person executing<\/p><\/td><\/tr><tr><td class=\"td10\" valign=\"top\"><p class=\"p3\">6.<\/p><\/td><td class=\"td11\" valign=\"top\"><p class=\"p3\">Agreements relating to deposit of title &#8211; deeds, pawn pledge-of the total value.<\/p><\/td><td class=\"td12\" valign=\"top\"><p class=\"p3\">0.5%<\/p><\/td><td class=\"td12\" valign=\"top\"><p class=\"p3\">The first person executing<\/p><\/td><\/tr><tr><td class=\"td13\" valign=\"top\"><p class=\"p3\">7.<\/p><\/td><td class=\"td14\" valign=\"top\"><p class=\"p3\">Appointment in execution of a power, whether of trustees or of property.<\/p><\/td><td class=\"td15\" valign=\"top\"><p class=\"p3\">5,000\/=<\/p><\/td><td class=\"td15\" valign=\"top\"><p class=\"p3\">Appointee \u2014 the person making or execute the appointment<\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"top\"><p class=\"p3\">8.<\/p><\/td><td class=\"td2\" valign=\"top\"><p class=\"p3\">Articles of Association of a Company<\/p><\/td><td class=\"td3\" valign=\"top\"><p class=\"p3\">20,000\/=<\/p><\/td><td class=\"td3\" valign=\"top\"><p class=\"p3\">The A pointer.<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Stamp Duty on Business Receipts Any person on a business or profession in Zanzibar who receives a sum of money of one thousands shillings or more in consideration of receipt and sale of any goods or services in Zanzibar shall issue a dully stamped receipt for the sum so received, whether demanded or not. Any [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-5618","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/comments?post=5618"}],"version-history":[{"count":10,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5618\/revisions"}],"predecessor-version":[{"id":8085,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5618\/revisions\/8085"}],"wp:attachment":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/media?parent=5618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}