Stamp Duty Act CAP 480▤
Splitting
(1) Where any minimum amount is prescribed below which stamp duty shall not be payable, no person shall execute more instruments t…
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122 results · Stamp Duty Act CAP 480
Stamp Duty Act CAP 480▤
Refund where instrument erroneously assessed
If the Senior Collector of Stamp Duties is satisfied that an instrument has been erroneously assessed with duty or penalty, he may…
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Stamp Duty Act CAP 480▤
Instruments executed out of Kenya
Every instrument executed out of Kenya by any person, not being a bill of exchange or a promissory note, shall, before being used,…
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Stamp Duty Act CAP 480▤
Effect of non-compliance in case of certain bills of exchange
Notwithstanding any written law to the contrary, a bill of exchange which is presented for acceptance, or accepted, or payable, ou…
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Stamp Duty Act CAP 480▤
Certain improperly stamped instruments
Subject to the provisions of this Act, where an instrument bears a stamp of sufficient amount but of improper description, it may,…
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Stamp Duty Act CAP 480▤
Stamping out of time
(1) Where an instrument is chargeable with stamp duty under this Act and should have been stamped before a certain event or before…
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Stamp Duty Act CAP 480▤
Non-admissibility of unstamped instruments in evidence; and penalty
(1) Subject to the provisions of subsection (3) of this section and to the provisions of sections 20 and 21, no instrument chargea…
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Stamp Duty Act CAP 480▤
Persons dissatisfied may appeal
(1) Any person who is dissatisfied with the assessment of the collector may, within thirty days after the date of the assessment,…
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Stamp Duty Act CAP 480▤
Adjudication
(1) Subject to any regulations made under this Act, a collector may be required by any person, on payment by that person of a fee…
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Stamp Duty Act CAP 480▤
Denoting stamps
Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the paymen…
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Stamp Duty Act CAP 480▤
Penalty for frauds in relation to adhesive stamps
If any person— (a) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other in…
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Stamp Duty Act CAP 480▤
Defacement of adhesive stamps
Any person who by any writing in any manner defaces an adhesive stamp before it is used for the purpose of denoting stamp duty sha…
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Stamp Duty Act CAP 480▤
General directions as to cancellations of adhesive stamps
(1) Where stamp duty is required or permitted by any written law to be denoted by an adhesive stamp, the stamp shall be cancelled…
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Stamp Duty Act CAP 480▤
Instruments to be in English
Every instrument chargeable with duty shall be written in the English language, or shall have annexed thereto a full and accurate…
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Stamp Duty Act CAP 480▤
Mode of calculating ad valorem duty in certain cases
(1) Subject to the provisions of subsection (2), where an instrument is chargeable with ad valorem duty in respect of— (a) any mon…
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Stamp Duty Act CAP 480▤
Valuation by Government Valuer
(1) The Collector of Stamp Duties shall refer to the Chief Government Valuer or a registered and practicing valuer appointed by th…
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Stamp Duty Act CAP 480▤
Facts and circumstances affecting duty to be set out in instruments
(1) All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any in…
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Stamp Duty Act CAP 480▤
Instruments to be separately charged in certain cases
(1) An instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a s…
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Stamp Duty Act CAP 480▤
How instruments are to be written and stamped
(1) Every instrument written upon stamped material shall be written in such manner, and every instrument partly or wholly written…
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Stamp Duty Act CAP 480▤
Duties, how to be paid
Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and paymen…
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Stamp Duty Act CAP 480▤
Time of stamping and liability for stamping
(1) Subject to the provisions of this Act or of any other written law, every instrument, unless it is written on duly stamped mate…
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Stamp Duty Act CAP 480▤
Liability to stamp duty
Subject to the provisions of, and to the exemptions contained in, this Act and any other written law, every instrument specified i…
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Stamp Duty Act CAP 480▤
Officers
The collector may appoint such officers as may be appropriate for the purpose of collecting stamp duty under this Act.
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Stamp Duty Act CAP 480▤
Application of Act
This Act shall apply to all stamp duties and to all fees and penalties which are for the time being directed to be collected or re…
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