The Revenue (Collection by Stamps) Act

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CHAPTER 190
THE REVENUE (COLLECTION BY STAMPS) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Power to require revenue to be paid by means of stamps.
4. Revenue to be calculated to nearest five cents.

Title
1. Short title.
2. Interpretation.
3. Power to require revenue to be paid by means of stamps.
4. Revenue to be calculated to nearest five cents.

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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.

ll, 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
Short title
Interpretation
Power to require
revenue to be
paid by means
of stamps
CHAPTER 190
THE REVENUE (COLLECTION BY STAMPS) ACT
An Act to make provision for collection of revenue, fees, fines and penalties
by means of stamps. [27th October, 1922]
[R.L. Cap. 190]
Ord. No. 30 of 1922

ct to make provision for collection of revenue, fees, fines and penalties
by means of stamps. [27th October, 1922]
[R.L. Cap. 190]
Ord. No. 30 of 1922

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THE REVENUE ACT [CAP. 190 R.E. 2023]
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.
Cap. 189
Revenue to be
calculated to
nearest five cents

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.