ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1. Short title.
2. Interpretation.
PART II
ADMINISTRATION
3. Appointment of revenue officers.
4. Authorized officers.
PART III
STAMP DUTY, STAMPING OF INSTRUMENTS AND DEFACEMENT OF
STAMPS
5. Imposition of duties upon instruments and other matters.
6. Manner of denoting payment of duty and use of stamps in payment of
duty.
7. How instruments shall be written and stamped.
8. Facts and circumstances affecting duty to be set forth in instruments.
9. Distinct matters contained in one instrument to be stamped separately.
10. Determination of duty in special cases.
11. Persons liable to stamp particular instruments.
12. Time at which instruments shall be stamped.
13. Validating penalty if instrument not stamped within time prescribed.
14. How adhesive stamps shall be defaced.
15. Persons who are required to deface adhesive stamps.
PART IV
PROVISIONS RELATING TO PARTICULAR INSTRUMENTS
16. Cheques.
17. Broker's notes.
18. Policies of insurance.
PART V
PROVISIONS RELATING TO REGISTRATION OF OWNERSHIP OF, AND
REAL RIGHTS IN, IMMOVABLE PROPERTY
19. Interpretation in Part V.
20. Application.
21. Joint owners.
22. State grants.
23. Value of property on which duty payable.
TITLE 23 24. Separate properties acquired in one transaction.
25. Additions to consideration.
26. Exclusions from consideration.
27. Valuation of consideration.
28. Declarations to be submitted to Registrar of Deeds.
29. Powers of Registrar of Deeds.
30. Registration of acquisition of property prohibited where duty not paid.
31. Penalties.
32. Appeals from decisions of Registrar of Deeds.
33. Stamps on copy held by Registrar of Deeds.
34. Cancellations of acquisitions.
35. Regulations.
PART VI
OFFENCES AND PENALTIES
36. Offences in relation to stamping of instruments, defacement of stamps
and evasion of duty.
37. Offences in relation to dies and stamps and unlawful possession of
stamped paper.
38. Presumption in case of forged stamps.
39. Powers of search for and seizure of forged stamps.
40. Penalty for failure to stamp and for use of unstamped instrument.
PART VII
SUPPLEMENTARY AND MISCELLANEOUS
41. Recovery of duty and penalties by action.
42. Stamping of unstamped instruments with amount of duty and penalty
recovered.
43. Non-availability of unstamped instruments.
44. Agreements to evade duty shall be void.
45. Allowances or refunds of stamp duties.
46. Certified copies of instruments.
47. Certificate by revenue officer that instrument is duly stamped shall be
conclusive.
48. Exemption of State from payment of stamp duty.
49. Exemption of diplomats and similar persons from payment of stamp
duty.
50. Exemption of indigent persons from payment of stamp duty and
certain fees.
51. Regulations relating to provision of stamps.
52. Regulations relating to demonetization.
SCHEDULE: Scale of Validating Penalties.
AN ACT to impose duties and fees in respect of certain instruments, to provide for
the stamping of such instruments, to provide for the management of stamp duties and
fees and for other matters connected with the foregoing.
[Date of commencement: 1st October, 1954.]
PART I
PRELIMINARY
1 Short title
This Act may be cited as the Stamp Duties Act [Chapter 23:09].
2 Interpretation
In this Act-
"affixed", in relation to an adhesive stamp, means securely fixed by means of anadhesive paste and by no other means;
"authorized officer" means a person appointed in terms of section four;
"broker's note" means the note required to be sent by any broker or agent or
stockbroker to his principal advising the sale or purchase of any marketable security
or of any movable or immovable property;
"Commissioner" means-
(a) the Commissioner in charge of the department of the Zimbabwe
Revenue Authority which is declared in terms of the Revenue Authority Act [Chapter
23:11] to be responsible for assessing ,collecting and enforcing the payment of the
taxes leviable under the Income Tax Act [Chapter 23:06]; or
(b) the Commissioner-General of the Zimbabwe Revenue Authority, in
relation to any function which he has been authorised under the Revenue Authority
Act [Chapter 23:1] to exercise;
"die" means-
(a) any plate, type, tool or implement whatever, used in accordance with
this Act for expressing or denoting any duty or rate of duty or the fact that any duty or
rate of duty or penalty has been paid, or that an instrument is duly stamped or is not
chargeable with any duty;
(b) any part of any such plate, type, tool or implement;
"duly stamped", in relation to an instrument, means that the instrument is stamped
with a stamp as defined in this section to the proper value including the penalty, if
any, and that such stamp has been cancelled in accordance with law by the proper
person;
"duty" means any duty leviable by means of stamps under this Act or any other
enactment;
"executed", in relation to an instrument, means executed as required by or sufficient
in law;
"forge" or "forged" includes counterfeit or counterfeited;
"instrument" means any written document executed in Zimbabwe or executed outside
Zimbabwe relating to any matter or thing performed or done or to be performed or
done in Zimbabwe;
"interim policy of insurance" means any instrument issued within Zimbabwe which
purports to cover any risk under a contract of insurance pending the receipt from
outside Zimbabwe of a final policy covering the same risk;
"local authority" means a municipal council, rural district council or town council;
"marketable security" means-
(a) any security, stock, debenture, share or any other interest capable of
being sold in a share market or exchange or otherwise;
(b) the scrip, certificate, warrant or other instrument by which the
ownership of or title to any such security, stock, debenture, share or other interest
aforesaid is represented;
"material" includes material of every description upon which words or figures can be
expressed;
"Minister" means the Minister of Finance or any other Minister to whom the
President may, from time to time, assign the administration of this Act;
"policy of life insurance" means a policy upon any life or lives or upon any event or
contingency relating to or depending upon any life or lives, except a policy of
insurance against accident to a person or in respect of any injury, incapacity, sickness
or the like, or a policy whereby a sum is payable to cover any compensation or
damage due under an enactment relating to workers' compensation or employer's
liability or the common law, in respect of the death or illness of or injury to anemployee;
"revenue officer" means the Commissioner or any officer in the department referred
to in paragraph (a) of the definition of " Commissioner";
"stamp" means a stamp impressed by means of a die or an adhesive stamp;
"stamped", in relation to an instrument or any material, means that the instrument or
material is impressed with a stamp to the proper value by means of a die or has an
adhesive stamp of the proper value affixed thereto;
"this Act" includes Chapter II of the Finance Act [Chapter 23:04];
"unstamped" means not duly stamped as required by this Act or any other enactment;
"write", "written", "writing" includes every mode in which words or figures can be
impressed upon material.
PART II
ADMINISTRATION
3 Appointment of revenue officers
Notwithstanding section 5 of the Income Tax Act [Chapter 23:06], the Commissioner
may, for the purposes of performing the duties and functions assigned to him by this
Act , use any information acquired by him in terms of that Act.
4 Authorized officers
The Minister may, by notice in a statutory instrument, appoint any person or class of
persons as an authorized officer or authorized officers for the purposes of this Act in
respect of all instruments or other matters or such of the foregoing or such classes
thereof as may be specified in the notice.
PART III
STAMP DUTY, STAMPING OF INSTRUMENTS AND DEFACEMENT OF
STAMPS
5 Imposition of duties upon instruments and other matters
Subject to this Act, there shall be charged, levied and paid upon every instrument or
other matter described in Chapter II of the Finance Act [Chapter 23:04] the duties
specified therein.
6 Manner of denoting payment of duty and use of stamps in payment of duty
(1) The payment of any duty shall, save as is otherwise in this Act specially
provided, be denoted by means of an adhesive stamp or stamps affixed to the
instrument chargeable and defaced in terms of this Act:
Provided that the Minister may, by notice in a statutory instrument, declare that the
duty on any instrument or class of instruments may or shall be denoted by impressed
stamps instead of adhesive stamps and the payment of the duty may or shall, as the
case may be, be denoted accordingly.
(2) Where-
(a) the duty to which an instrument is liable makes it necessary to affix
thereto a large number of stamps and the Commissioner or a revenue officer in his
discretion so authorizes; or
(b) the Minister by regulation specifies any instrument or other matter or
any class thereof to which this subsection shall apply;
a special receipt may be issued for the duty instead of the affixing of stamps, and
upon the issue of such receipt the revenue officer or authorized officer shall endorse
upon the instrument a certificate of the due payment of the said duty, which
certificate shall contain a reference to the number and date of the receipt issued and
shall set forth the amount paid as such duty.
(3) The duty on any instrument which is notarially executed shall be denoted on the
notarial minute or original of such instrument; and if any notarially executed
instrument liable to duty is found to be unstamped after the time for stamping allowedin respect of such instrument under this Act, the notary by or before whom the same
was executed or passed shall be liable to have the instrument properly stamped; but
nothing herein contained shall be construed as exempting from liability to duty or any
penalty any other person who is by law liable in respect of the duty or penalty.
(4) In respect of cheques issued by a person or classes of persons or for a purpose or
in circumstances prescribed by the Minister by notice in a statutory instrument, and
subject to such conditions as may be so prescribed, payment of duty shall not be
required to be denoted by means of stamps affixed to or impressed on such cheques
but may be acknowledged by means of the issue by the Commissioner or a member
of the Public Service deputed by him, of a special receipt, and any such cheque in
respect of which arrangements satisfactory to the Commissioner have been made for
the payment of the said duty and which bears on its face the words "Duty paid" shall
be deemed to be duly stamped, and where in any proceedings in any court there is
produced a cheque bearing on its face the words "Duty paid" it shall be presumed
until the contrary is proved that the duty chargeable thereon has been paid and the
cheque shall be deemed to be duly stamped.
(5) In respect of such instruments or class thereof, other than cheques, executed by
such persons or class of persons as the Minister may for the purposes of this
subsection prescribe by statutory instrument, where arrangements satisfactory to the
Commissioner for the payment of the duty to which any such instrument is liable
have been made, the payment of the said duty shall not be required to be denoted by
means of stamps affixed to or impressed on such instrument but may be
acknowledged by means of the issue by the Commissioner or a member of the Public
Service deputed by him of a special receipt.
7 How instruments shall be written and stamped
Every instrument written upon any stamped material shall be written in such manner,
and every instrument partly or wholly written before being stamped shall be so
stamped, that the stamp appears on the face of the instrument and cannot be used for
or applied to any other instrument written upon the same piece of material.
8 Facts and circumstances affecting duty to be set forth in instruments
All facts and circumstances affecting the liability of any instrument to duty or the
amount of duty with which any instrument is chargeable shall be fully and truly set
forth in the instrument, and every person who, with intent to evade the payment of
duty-
(a) executes any instrument in which all such facts and circumstances are
not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any
instrument, fails fully and truly to set forth therein all such facts and circumstances;
shall incur the penalty provided by this Act.
9 Distinct matters contained in one instrument to be stamped separately
An instrument containing or relating to several distinct matters shall be separately and
distinctly charged, in respect of each of the matters, with duty as if each such matter
were contained in a separate instrument.
10 Determination of duty in special cases
(1) Where an instrument is chargeable with ad valorem duty in respect of an amount
stated in any foreign currency, the duty shall be calculated in Zimbabwean currency,
according to the current rate of exchange on the date of the instrument.
(2) Where an instrument contains a statement of current rates of exchange or average
price and is stamped in accordance with that statement, it shall, in respect of the
statement, be deemed to be duly stamped, unless and until it is shown that the
statement is untrue and that the instrument is in fact not duly stamped. (3) Where an instrument is chargeable with ad valorem duty such duty, in respect of
so much of the subject matter of the instrument as is, at the time of execution,
amenable to valuation-
(a) where a fixed amount is stated in the instrument, shall be calculated
upon that amount; or
(b) where a fixed amount is not stated in the instrument, and-
(i) a maximum amount, contingent or otherwise, is stated in the
instrument, whether or not a minimum amount, contingent or otherwise, is also so
stated, shall be calculated upon that maximum amount; or
(ii) no maximum amount, contingent or otherwise, is stated in the
instrument but a minimum amount, contingent or otherwise, is so stated, shall be
calculated upon that minimum amount;
or
(c) where a fixed amount is stated in the instrument and the instrument
contains a reference to an additional amount, contingent or otherwise, which is not
stated in the instrument, shall be calculated upon the sum of that fixed amount and
such additional amount calculated in terms of paragraph (b).
(4) For the purposes of subsection (3)-
(a) where an amount is not stated in the instrument but is ascertainable at
the time of execution of the instrument by implication or reference from the terms of
the instrument, the amount so ascertainable shall be deemed to be stated in the
instrument;
(b) where section eight has not been contravened or is not applicable and
an amount is not stated in the instrument or ascertainable as aforesaid, but is, at the
time of execution of the instrument, known to or ascertainable by any person
executing the instrument, the amount so known or ascertainable shall be deemed to be
stated in the instrument.
(5) For the purposes of paragraph (b) of subsection (4) a revenue officer may request
any executant of the instrument in question fully and truly to declare to such officer
any matters known to him which in the opinion of such officer may be relevant to the
value of the instrument.
(5a) Any person who wilfully fails or refuses to comply with a revenue officer's
request under subsection (5) shall be guilty of an offence and liable to a fine not
exceeding level five or to imprisonment for a period not exceeding six months or to
both such fine and such imprisonment.
[New Sect (5a) inserted by the Criminal Penalties Amendment Act 22 of 2001, with
effect from the 10th September, 2002.]
(6) Where any duty is calculable by reference to the amount of any value or
consideration and-
(a) such amount is in dispute between the persons executing the
instrument, it may be fixed by a revenue officer; or
(b) such amount is in dispute between the persons executing the
instrument and a revenue officer, it may be fixed by the Commissioner; or
(c) an amount fixed by a revenue officer in terms of paragraph (a) is in
dispute between any executant of the instrument and that revenue officer, it may be
fixed by the Commissioner:
Provided that this subsection shall not apply in the case of any matter provided for in
Part V of this Act or Item 5 of the Schedule to Chapter II of the Finance Act [Chapter
23:04].
11 Persons liable to stamp particular instruments
(1) Subject to this section, the person who shall be liable and required to stamp- (a) a bond, shall be the person giving or passing the bond;
(b) a cession, shall be the cedent;
(c) a policy of insurance, shall be the person issuing the policy;
(d) an instrument by which property, as defined in section nineteen, is
acquired, shall be the person acquiring the property;
(e) an instrument not referred to in paragraph (a), (b), (c) or (d) and in
respect of which no specific provision is made elsewhere in this Act, shall be the
person making or executing the instrument.
(2) Notwithstanding subsection (1), any person may, within the prescribed period,
stamp any instrument and recover the cost of stamping from the person liable thereto.
(3) Nothing in this section contained shall prohibit any agreement between parties as
to the distribution between themselves of liability to pay the amount of duty
chargeable.
12 Time at which instruments shall be stamped
(1) Every instrument liable to duty which is executed in Zimbabwe, shall, save as is
otherwise provided in this Act, be duly stamped within seven days of the execution
thereof. If an instrument is executed by two or more persons, the said period of seven
days shall be calculated from the date on which the instrument is signed by the later
or latest executant thereof.
(2) Except as is otherwise provided in this Act, an instrument liable to duty executed
outside Zimbabwe shall be duly stamped within seven days after the date on which it
is first received within Zimbabwe, and the person first receiving within Zimbabwe
any such instrument shall note thereon the date of the receipt and sign such note.
(3) An instrument liable to duty executed within Zimbabwe may, within twenty-one
days after its execution, and an instrument executed outside Zimbabwe may, within
twenty-one days after its receipt within Zimbabwe, be stamped in the presence of any
authorized officer, who shall, in the attestation of the stamping, deface the stamp or
stamps as required by section fourteen.
(4) Notwithstanding this section, an instrument liable to duty may be stamped at or
before the time prescribed by this section where the amount of the duty cannot then
be determined or otherwise in order to avoid the payment of any penalty imposed in
terms of section thirteen, and if thereafter it appears to the Commissioner that the
amount of duty so paid is-
(a) in excess of the amount required to be paid, a refund of such excess
shall be made;
(b) less than the amount required to be paid, the penalty imposed in terms
of section thirteen shall only be payable on the amount of duty unpaid.
(5) If any person liable to stamp any instrument is in doubt whether he is so liable, or
as to the extent of his liability, and he has within twenty-one days after the execution
of such instrument lodged it with an authorized officer for submission to the
Commissioner for his decision whether such liability exists or as to the extent of such
liability, the date of the execution of such instrument shall be deemed, for the
purposes of this section, to be the date on which the decision of the Commissioner is
communicated to the person who lodged such instrument as aforesaid.
13 Validating penalty if instrument not stamped within time prescribed
(1) If through inadvertence an instrument liable to duty is not duly stamped at or
within the time prescribed by section twelve, it may, save as is otherwise specially
provided in section forty-three, thereafter be duly stamped in the presence of an
authorized officer but subject to payment of a validating penalty according to the
scale set out in the Schedule, which shall in no case exceed an amount equivalent to a
fine of level six. [Penalty increased by the Finance Act 18 of 2000 with effect from 12 January, 2001,
and amended by the Criminal Penalties Amendment Act 22 of 2001, with effect from
the 10th September, 2002.]
Provided that the Commissioner may, in his discretion, remit such portion of-
(a) any validating penalty as exceeds ten dollars; or
(b) any minimum penalties payable in respect of a series of instruments of
the same class which are liable in terms of section eleven to be stamped by the same
person;
as may appear to him to be equitable.
(2) Any validating penalty payable in terms of subsection (1) shall, save as is
otherwise in this Act specially provided, be denoted by means of an adhesive stamp
or stamps affixed to the instrument and the stamps representing the duty and the
penalty shall be defaced by an authorized officer as required by section fourteen:
Provided that the Minister may, by notice in a statutory instrument, declare that the
validating penalty payable on any class of instruments specified therein by a member
of a class of persons specified therein may or shall be denoted by impressed stamps
instead of adhesive stamps and the payment of such penalty may or shall, as the case
may be, be denoted accordingly.
(3) If in any case there is good reason to believe that any omission or default in
respect of stamping was intentional and with a view to evasion of the duty payable,
the authorized officer shall, instead of acting under this section, proceed as provided
by subsection (2) of section forty-three.
14 How adhesive stamps shall be defaced
(1) Subject to this Act, an instrument, the duty on which is required to be denoted by
an adhesive stamp, shall not be deemed to be duly stamped unless the person defacing
the stamp defaces the same by writing or impressing in ink on or across the stamp his
name or initials, or the name or title of his firm or company, or his business name,
together with the true date of the defacement, in such manner as effectually and
permanently to deface the stamp and render the same incapable of being used for any
other instrument.
(2) Whenever it is shown to the satisfaction of an authorized officer that an
undefaced or insufficiently defaced stamp affixed to any instrument for purposes of
duty was affixed at the proper time for stamping, such authorized officer may deface
the stamp as hereinbefore provided, and thereupon the stamp so defaced shall in
respect of its value be reckoned as denoting payment of so much of the duty
chargeable on the instrument as is represented by the defaced stamp.
(3) Every authorized officer may, whenever he considers it necessary, require
evidence on oath or other satisfactory proof of the date of the execution of any
instrument presented to him for the purpose of defacing any stamp thereto affixed, or
if the instrument was executed outside Zimbabwe, of the date when it was first
brought into Zimbabwe for use therein.
(4) No authorized officer shall be required to deface or authorize defacement of the
stamps affixed to any instrument, or to witness or attest the stamping thereof, if he is
of opinion that the stamps thereon are of less value than the amount of duty for which
the instrument is liable.
15 Persons who are required to deface adhesive stamps
Whenever duty is denoted by adhesive stamps, liability or responsibility to deface the
stamps shall be determined as follows-
(a) the stamps on all instruments which are required to be executed or
stamped before any particular class of public officer or any authorized officer shall, if
not defaced by the person liable to stamp the instrument, be defaced by such officeror authorized officer;
(b) the stamps on any notarial instrument shall be defaced by the notary
by or before whom the instrument is passed;
(c) the stamps on any other instrument may be defaced by any party
thereto, and, if not so defaced, the stamps shall be defaced by the person liable under
this Act to stamp the instrument.
PART IV
PROVISIONS RELATING TO PARTICULAR INSTRUMENTS
16 Cheques
(1) Subject to this section, every person who issues, receives, endorses, transfers,
negotiates, presents for payment or pays any cheque liable to duty and not duly
stamped shall be liable to the penalty provided by this Act, and the person who takes
or receives from any other person any such cheque, either in payment or as security or
by purchase or otherwise, shall not be entitled to recover thereon or to make the same
available for any other purpose whatever.
(2) In the case of any cheque delivered or presented without being duly stamped, any
banker to whom it is presented in the ordinary course of business may-
(a) duly deface any stamp thereon which is not duly defaced; or
(b) if the cheque is unstamped, affix thereto a stamp or stamps both for
the amount of duty for which the cheque is liable and for the amount of any
validating penalty prescribed in section thirteen, and deface the stamps as if he were
the authorized person mentioned in that section;
and any such cheque shall thereupon, so far as respects the duty, be deemed to be
valid and available.
(3) Where a cheque has been stamped in accordance with subsection (2)-
(a) the banker who stamped the cheque shall be entitled to charge the
value of the stamps affixed thereunder in account against the person from whom the
cheque was received; and
(b) any person against whom any such charge is made shall have the right
to recover the amount charged from the drawer or any endorser of the cheque or from
any other person who was in default in respect of the stamping of the cheque.
17 Broker's notes
(1) Every person who effects any sale or purchase as a broker or agent shall, within
twenty-four hours thereafter, make, execute and transmit to the principal or principals
from whom he claims any fee for brokerage, commission or agency in such
transaction, a broker's note or notes which shall specify the marketable security or the
property sold or purchased, and shall state the full and true sale or purchase price.
(2) No broker, agent or other such person shall have any legal claim to any charge for
brokerage, commission or agency with reference to any sale or purchase unless a duly
stamped broker's note is issued in conformity with this section; and there shall be
legibly and conspicuously printed or stamped on the face of every such note issued or
used the following words: "This note requires to be stamped and unless 'duly
stamped' no claim for brokerage, commission or agency can be legally made".
(3) The duty upon a broker's note may be added to the charge for brokerage or
agency.
(4) Every broker or agent shall keep in book form a copy or counterfoil of every
broker's note issued by him and such book shall at all reasonable times be open to
inspection by any person acting under the authority of a revenue officer.
18 Policies of insurance
(1) Where a renewal of any policy of insurance liable to duty is effected by payment
of premium, a premium-receipt shall be issued and stamped for the proper amount ofduty payable on renewal.
(2) Every person who-
(a) receives or takes credit for any premium or consideration for any
policy of insurance or renewal thereof liable to duty and does not within one month
after receiving or taking credit for such premium or consideration make out and
execute a duly stamped policy, receipt or instrument; or
(b) pays or allows in account, or agrees to pay or allow in account, any
money upon or in respect of any policy of insurance or renewal thereof which is not
duly stamped;
shall incur the penalty provided by this Act.
(3) Where any increased stamp duty becomes payable on a policy of insurance after
the execution thereof the payment of such duty may be denoted by affixing stamps to
the policy or to the endorsement or other instrument which sets out the circumstances
giving rise to such increase in duty or to any receipt which acknowledges the payment
of any premium.
(4) Any person issuing tickets, coupons, notices, bills or other documents purporting
to be, or to entitle to, an insurance in the event of death, accident, sickness or the like
or any person in Zimbabwe acting as agent in any such matter shall annually in the
month of January transmit or deliver to a revenue officer a declaration setting forth,
with such particulars as may be required, the total amount derived during the year
ending the previous 31st December from the issues or sales above mentioned and
shall at the same time pay the duty due thereon and, in default thereof, shall incur the
penalty provided by this Act.
PART V
PROVISIONS RELATING TO REGISTRATION OF OWNERSHIP OF, AND
REAL RIGHTS IN, IMMOVABLE PROPERTY
19 Interpretation in Part V
In this Part-
"date of acquisition" means, in the case of the acquisition of property by way of a
transaction, the date on which the transaction was entered into, irrespective of
whether the transaction was conditional or not or was entered into for the benefit of a
company already registered or on behalf of a company still to be registered and, in the
case of the acquisition of property otherwise than by way of a transaction, the date
upon which the person who so acquired the property became entitled to claim it:
Provided that where property has been acquired by the exercise of an option to
purchase or a right of pre-emption, the date of acquisition shall be the date upon
which the option or right of pre-emption was exercised;
"declared value", in relation to property, means the value of the property as declared
in the declaration completed in terms of section twenty-eight by the person who has
acquired the property;
"fair value", in relation to property, means the fair market value of that property as at
the date of acquisition thereof;
"property" means immovable property of any description other than-
(a) a right under a mortgage bond; or
(b) a lease where the letting is for a period of less than twenty-five years;
or
(c) a mining tribute agreement; or
(d) any servitude not being a fideicommissum, usufruct, usus or habitatio;
"transaction" means an agreement whereby one party thereto agrees to sell, grant,
donate, cede, exchange or otherwise dispose of property to another, and includes
leases of twenty-five years' duration or more. 20 Application
This Part shall apply in respect of the registration by the Registrar of Deeds of the
acquisition of property.
21 Joint owners
Whenever any property is registered by the Registrar of Deeds in the names of two or
more persons as joint owners, all such persons shall be deemed for the purposes of
payment of duty to have equal shares and interest in the property unless the particular
share of interest of each is declared and set forth in the title deed.
22 State grants
Notwithstanding anything to the contrary contained in this Part or in Item 5 of the
Schedule to Chapter II of the Finance Act [Chapter 23:04], in the case of a grant of
land by the State no duty shall be payable in respect of the value of any
improvements made to the land by the grantee at his own expense between the date of
occupation of the land by the grantee and the date of the grant.
23 Value of property on which duty payable
(1) Subject to this section, the value on which duty shall be payable shall be the
amount of consideration payable by the person who has acquired the property or, if
no consideration is payable, the declared value of the property.
(2) In the case of a transaction whereby one property is exchanged for another and no
additional consideration is payable by either party to the transaction, the value on
which duty shall be payable in respect of the acquisition of each property shall,
subject to subsections (4) and (5), be the declared value of each property:
Provided that if the properties exchanged are not of equal value, duty shall, subject to
the said provisions, be paid in respect of the acquisition of each property on the
declared value of the property which has the greater value.
(3) In the case of a transaction whereby one property is exchanged for another and
additional consideration is payable by either party to the transaction, the value on
which duty shall be payable shall, subject to subsections (4) and (5), be-
(a) in respect of the acquisition of the property for which the additional
consideration is payable, the declared value of that property, or the declared value of
the property given in exchange for that property plus the additional consideration
payable, whichever is the greater; and
(b) in respect of the acquisition of the other property, the declared value
thereof, or the declared value of the property given in exchange for that property less
the additional consideration payable, whichever is the greater.
(4) If the Registrar of Deeds is of the opinion that the consideration payable or the
declared value is less than the fair value of the property in question he may determine
the fair value of that property, and thereupon the duty shall be calculated in
accordance with the fair value as so determined or the consideration payable or the
declared value, whichever is the greatest.
(5) In determining the fair value in terms of subsection (4), the Registrar of Deeds
shall have regard to any valuation of the property concerned made on behalf of the
person liable to pay the duty by a member of such institution or association of valuers
as is prescribed, and may have regard, according to the circumstances of the case,
inter alia, to any one or more of the following-
(a) the nature of the right in land and the period for which it has been
acquired or, where it has been acquired for an indefinite period or for the natural life
of any person, the period for which it is likely to be enjoyed;
(b) the local authority valuation of the property concerned;
(c) any valuation of the property concerned made by a valuation officer of
the State; (d) any valuation of the property concerned made by a disinterested
person who is appointed by the Registrar of Deeds and is a member of an institution
or association prescribed in terms of this subsection.
(6) If the fair value of property as determined by the Registrar of Deeds-
(a) exceeds the amount of the consideration payable in respect of that
property, or the declared value, as the case may be, by not less than one-third of such
consideration or declared value, as the case may be, the costs of any valuation made
by a person referred to in paragraph (d) of subsection (5) shall be paid by the person
liable for the payment of the duty;
(b) does not exceed such consideration or declared value, as the case may
be, to such extent, the costs of such valuation shall be borne by the State.
(7) Subsections (4) and (5) shall not apply in respect of the acquisition of property
sold by public auction, unless the Registrar of Deeds is satisfied that the sale was not
a bona fide sale by public auction, or that there was collusion between the seller and
the purchaser or their agents.
24 Separate properties acquired in one transaction
(1) Where more than one property is the subject of the same transaction the rate of
duty payable in respect of each property shall be calculated on the value of that
property as if it were the subject of a separate transaction:
Provided that where one building stands on two or more pieces of land such pieces of
land shall be regarded as being one property.
(2) For the purposes of this section-
"property" and "piece of land" mean land which is described as a separate entity in
any document, diagram or plan tendered for registration by the Registrar of Deeds.
25 Additions to consideration
If either party to a transaction has undertaken, agreed, or in any manner become
liable, in connection with the acquisition, or the registration of the acquisition, of
property, to pay to any person whomsoever any sum of money over and above the
sum paid or to be paid to the seller, such sum not being one to which section twenty-
six applies, then such sum shall be added to the consideration payable in respect of
the acquisition of the property.
26 Exclusions from consideration
There shall for the purpose of the payment of duty be excluded from the consideration
payable in respect of the acquisition of any property-
(a) any duty, imposts, costs or fees payable in connection with the
registration of the acquisition of the property, including-
(i) the costs of survey of the property; and
(ii) the charges and commission payable to any auctioneer, broker or
agent by whom the sale of the property may have been effected not exceeding five
per centum of the purchase price; and
(iii) the charges of legal practitioners, conveyancers and agents incurred in
the transfer of the property and the cost of all deeds, including any mortgage bond,
necessary for such transfer;
and
(b) any sum paid-
(i) in terms of a condition in a permit imposed in terms of subsection (1)
of section 42 of the Regional, Town and Country Planning Act [Chapter 29:12]; or
(ii) as endowment moneys in terms of the Town and Country Planning
Act [Chapter 213 of 1974].
27 Valuation of consideration
(1) Where the consideration payable in respect of the acquisition of any property is inthe form of rent, royalty, share of profits or any other periodical payment, and the
actual amounts of the periodical payments are fixed or are determinable in terms of
the transaction, the value of the consideration shall be the aggregate of the said
amounts payable over the period, including renewal periods, for which the property
has been acquired by the person liable to pay the duty or, where the said aggregate
amount exceeds the fair value of the property as determined by the Registrar of
Deeds, mutatis mutandis, in accordance with subsection (5) of section twenty-three
the value of the consideration shall be such fair value.
(2) Where the consideration in respect of the acquisition of any property is in the
form of rent, royalty, share of profits or any other periodical payment, and the actual
amounts of the periodical payments are not fixed, or if the property has been acquired
for an indefinite or unlimited period or for the natural life of any person, the value of
the consideration shall be a value which the Registrar of Deeds considers fair in the
circumstances.
(3) Where the consideration in respect of the acquisition of any property is in the
form of goods, services, rights or privileges, the value of the consideration shall be
the current market value of such goods, services, rights or privileges at the date of
acquisition or, where the market value of such goods, services, rights or privileges as
at the date of acquisition cannot be ascertained, the value of the consideration shall be
a value which the Registrar of Deeds considers fair in the circumstances.
(4) Where the consideration in respect of the acquisition of any property is in the
form of shares in or other securities of a company, whether already registered or still
to be registered, or is in the form of rights to acquire such shares or securities, the
value of the consideration shall be-
(a) in the case of shares or securities which are quoted on any recognized
stock exchange on the date of acquisition, their middle market price on that date; or
(b) in the case of other shares or securities or rights thereto, a value which
the Registrar of Deeds considers fair in the circumstances, and for the purpose of
determining the fair value the Registrar of Deeds may call for the value of the shares
to be notified to him by the company auditor, and the cost of obtaining any such
valuation shall be borne by the person liable to pay the duty .
28 Declarations to be submitted to Registrar of Deeds
(1) Declarations appropriate to the manner of the acquisition of property in any
particular case shall, in substance as near as possible to the forms prescribed, be
submitted to the Registrar of Deeds by the parties, or, as the case may be, the agents
of the parties to the transaction whereby the property has been acquired, and if the
Registrar of Deeds so directs, also by the auctioneer, broker or other person who
acted for or on behalf of either party to the transaction or, if the property has been
acquired otherwise than by way of a transaction, by the person who acquired the
property.
(2) Where no suitable form of declaration has been prescribed for any particular kind
of acquisition of property, the Registrar of Deeds may require from any person
concerned in the acquisition a declaration setting forth the material facts of the case
and containing such other information as he may consider necessary.
(3) In every declaration completed in terms of this section, the person making the
declaration shall state the extent of the improvements, if any, upon the land, and such
other particulars as may be prescribed.
29 Powers of Registrar of Deeds
(1) The Registrar of Deeds may-
(a) call upon any person to supply to him any information or to produce
any documents which the Registrar of Deeds may consider necessary for the purposeof determining the amount of the duty payable in respect of the acquisition of any
property;
(b) decline to accept any payment of duty otherwise than as a deposit on
account of duty until the appropriate declarations referred to in section twenty-eight
are submitted to him;
(c) assess the amount of the duty payable in terms of this Part at any time
that the declarations referred to in section twenty-eight are submitted to him.
(2) If the Registrar of Deeds is satisfied that any declaration required to be completed
in terms of section twenty-eight cannot be obtained, he may dispense with the
production of such declaration or may accept in lieu thereof a declaration by some
other person whom he considers able to furnish the particulars required to be given.
(3) Where any person claims to be exempted from the payment of duty in respect of
the acquisition of property, the Registrar of Deeds shall require due proof of all facts
and circumstances on account of which such exemption is claimed, and may require
the production of any relevant documents.
(4) Where the Registrar of Deeds is satisfied in cases of fraud or where material
information has been withheld by any person that the duty payable under this Act in
respect of the acquisition of any property has not been paid in full, he shall, whether
or not the acquisition has already been registered in the Deeds Registry, recover the
difference between the amount of the duty payable and the amount paid.
30 Registration of acquisition of property prohibited where duty not paid
The Registrar of Deeds shall not make any record in his Deeds Registry of an
acquisition of property made on or after the 30th July, 1964, if he has reason to
believe that the amount of duty tendered in respect of the acquisition is less than the
amount of duty payable under this Act.
31 Penalties
(1) Any person who wilfully or negligently fails to comply with any requirement or
demand by the Registrar of Deeds or the Commissioner under this Part shall be guilty
of an offence and liable to a fine not exceeding level five or to imprisonment for a
period not exceeding six months or to both such fine and such imprisonment.
[Penalty increased from $100 by Section 61 and the Schedule to the Finance Act 18
of 2000 with effect from 12 January 2001, and amended by the Criminal Penalties
Amendment Act 22 of 2001, with effect from the 10th September, 2002.]
(2) Any person who in supplying information, producing documents or making a
declaration, required under or by virtue of any of the provisions of this Part-
(a) knowingly fails to disclose any material fact relevant to the nature of
the transaction by which property has been acquired or to the consideration payable in
respect of any property or to the value on which duty is payable; or
(b) makes a false statement knowing it to be false or not reasonably
believing it to be true;
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding two years or to both such fine and such
imprisonment.
[Penalty increased from $1000 by Section 61 and the Schedule to the Finance Act 18
of 2000 with effect from 12 January 2001, and amended by the Criminal Penalties
Amendment Act 22 of 2001, with effect from the 10th September, 2002.]
32 Appeals from decisions of Registrar of Deeds
(1) Any person who considers himself aggrieved by a decision of the Registrar of
Deeds under any of the provisions of this Part or under Item 5 of the Schedule to
Chapter II of the Finance Act [Chapter 23:04] may, within thirty days after the
decision became known to him, appeal to the Commissioner who may confirm, varyor set aside such decision.
(2) For the purposes of subsection (1) the Commissioner may call for such
documents, declarations and other information as he may consider necessary.
(3) Any decision of the Commissioner in terms of this section relating to the fair
value of any property or to the value of any consideration payable in respect of the
acquisition of any property shall, for the purposes of this Act, be deemed to be a
decision of the Registrar of Deeds.
33 Stamps on copy held by Registrar of Deeds
Any stamps denoting the payment of duty or fees paid in terms of this Part and Item 5
of the Schedule to Chapter II of the Finance Act [Chapter 23:04] shall be affixed to,
and any certificate made in terms of subsection (2) of section six shall be endorsed
upon, that copy of the instrument which is retained by the Registrar of Deeds.
34 Cancellations of acquisitions
As often as the acquisition of any property is by the judgment of a competent court
set aside, cancelled or declared or made void, no duty shall be payable thereon and
any duty paid shall be refunded.
35 Regulations
The Minister may make regulations providing for-
(a) such matters as may in terms of this Part be prescribed; and
(b) the manner in which the value of a fideicommissum, usufruct, usus or
habitatio may be ascertained for the purposes of payment of duty.
PART VI
OFFENCES AND PENALTIES
36 Offences in relation to stamping of instruments, defacement of stamps and
evasion of duty
Any person who-
(a) in relation to the stamping of any instrument or the defacement of any
stamp on any instrument, wilfully uses, enters or attests any date other than the true
date; or
(b) wilfully mis-states any facts or circumstances relative to the character
of any instrument or the duty to which any instrument is liable; or
(c) by any wilful act or omission, evades or attempts to evade, or aids any
other person in evading , any duty payable under this Act;
shall be guilty of an offence and shall be liable to a fine not exceeding level six or to
imprisonment for a period not exceeding one year or to both such fine and such
imprisonment.
[Penalty increased from $ 100 by Section 61 of the Finance Act 18 of 2000 with
effect from 12 January, 2001, and reduced by the Criminal Penalties Amendment Act
22 of 2001, with effect from the 10th September, 2002.]
37 Offences in relation to dies and stamps and unlawful possession of stamped
paper
(1) Every person who does or causes or procures to be done or knowingly aids, abets
or assists any other person in doing any of the acts following, that is to say, who-
(a) forges a die or stamp;
(b) prints or makes an impression upon any material with a forged die
knowing the same to be forged;
(c) with intent to defraud, prints or makes an impression upon any
material from a genuine die;
(d) cuts, tears or in any way removes from any material any stamp, with
intent that any fraudulent use should be made of such stamp or of any part thereof;
(e) mutilates any stamp, with intent that any fraudulent use should bemade of any part thereof;
( f ) with intent to defraud, fixes or places upon any material any stamp or
part of a stamp which, whether with such intent or not, has been cut, torn or in any
way removed from any other material;
(g) erases or otherwise removes, or does any act which appears to erase or
remove, from any stamped material any name, sum, date or other matter or thing
whatsoever thereon written with intent that any fraudulent use should be made of the
stamp upon such material;
(h) sells or exposes for sale, or utters or uses, any forged stamp or any
stamp which has been fraudulently printed or impressed from a genuine die, knowing
the same to be forged or to be so printed or so impressed;
(i) knowingly and without lawful excuse, the proof whereof shall lie
upon him, has in his possession any forged die or stamp or any stamp which has been
fraudulently printed or impressed from a genuine die, or any stamp or part of a stamp
which has been fraudulently cut, torn or otherwise removed from any material or any
stamp which has been fraudulently mutilated, or any stamped material out of which
any name, sum, date or other matter or thing has been fraudulently erased or
otherwise, either really or apparently, removed;
( j) with intent to defraud and so that the stamp may be used again,
removes or causes to be removed from any instrument any adhesive stamp;
(k) sells or offers for sale or utters any adhesive stamp which to his
knowledge has been so removed, or utters any instrument having thereon any
adhesive stamp which has to his knowledge been so removed as aforesaid;
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding two years, or to both such fine and such
imprisonment.
[Penalty increased by the Finance Act 18 of 2000 with effect from 12 January, 2001,
and amended by the Criminal Penalties Amendment Act 22 of 2001, with effect from
the 10th September, 2002.]
(2) Every person who without lawful authority or excuse, the proof whereof shall lie
upon him, purchases or receives or knowingly has in his possession or custody-
(a) any paper manufactured or provided for the purpose of making or
impressing stamps by or for the proper authorities, before the same has been duly
stamped and issued for public purposes; or
(b) any plate, die, dandy roller, mould or other implement peculiarly used
in the manufacture of such paper;
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding two years or to both such fine and such
imprisonment.
[Penalty amended by the Criminal Penalties Amendment Act 22 of 2001, with effect
from the 10th September, 2002.]
38 Presumption in case of forged stamps
If any forged stamp is found in the possession of any person authorized to sell or
distribute stamps, that person shall, until the contrary is proved by him, be deemed to
have had the stamp in his possession, knowing it to be forged and with intent to sell,
use or utter it, and shall be liable to the punishment hereinbefore provided in the case
of a person who sells or exposes for sale or utters or uses any forged stamp.
39 Powers of search for and seizure of forged stamps
(1) On sworn information that there is good reason to suspect any person of being
guilty of any of the offences mentioned in sections thirty-six, thirty-seven and thirty-
eight, or to suspect that any stamps either forged, stolen or fraudulently obtained arein any place or in the possession or custody of any person, any magistrate or justice of
the peace or any other officer who is authorized to issue a search warrant may issue a
search warrant authorizing any police officer or proper officer to search the said place
or person, or any person suspected of being or having been in any way engaged, or
concerned in the commission of any such offence or of secreting any machinery,
implements or utensils applicable to the commission of any such offence, or any place
where such machinery, implements or utensils or any stamps, stolen, forged or
fraudulently obtained may be, and, if upon the search any of the said articles or things
are found, the same may be seized and carried away, and shall afterwards be
delivered to the nearest magistrate, who shall have the custody thereof until the same
are dealt with in accordance with law.
(2) Any articles or things so seized shall be adjudged to be forfeited to the State by
the court having jurisdiction as to the offence, and thereafter shall be dealt with as the
Minister may direct:
Provided that nothing herein contained shall affect the rights of any person who is
otherwise entitled by law to the possession or custody of any stamps, machinery,
implements or utensils stolen or improperly obtained.
(3) Where any stamps are seized under warrant, the person authorized by the warrant
shall, if required, give to the person in whose custody or possession the stamps are
found an acknowledgement of the number, particulars and amount of the stamps, and
permit the stamps to be marked on the back before the removal thereof.
40 Penalty for failure to stamp and for use of unstamped instrument
Save as is otherwise provided in this Act, any person liable to stamp any instrument
liable to duty who fails to stamp the same as required by this Act, or in any manner
makes use of an unstamped instrument, shall be liable to pay double the duty payable
and shall in addition incur a penalty not exceeding an amount equivalent to a fine of
level six.
[Penalty amended by the Criminal Penalties Amendment Act 22 of 2001, with effect
from the 10th September, 2002.]
PART VII
SUPPLEMENTARY AND MISCELLANEOUS
41 Recovery of duty and penalties by action
(1) Any duty and penalties payable under this Act or any other law shall be a debt
due to the State and, notwithstanding anything to the contrary in any law relating to
magistrates courts, may, whatever the amount , be recovered by action in a
magistrates court of the province in which the person liable to the duty or penalties
resides or carries on business. Such magistrates court may, on its own motion or at
the request of either party to the proceedings, reserve any question of law that may
arise thereon for the decision of the Supreme Court, and the question shall be stated
by the magistrate in the form of a special case, and may be argued before and shall be
determined by the Supreme Court, which may give such directions in the matter, and
may make such order as to costs, as to it may seem fit.
[amended by the Criminal Penalties Amendment Act 22 of 2001, with effect from the
20th May, 2002.]
(2) Nothing in this section contained shall be construed as depriving any person of
any other remedy for the recovery of duty or penalties mentioned in this Act, or as
exempting from prosecution and punishment any person who is liable thereto under
any other section of this Act.
[Subsection amended by s. 36 of and para 3(a) of Part VIII of the Third Schedule to
the Revenue Authority Act No.17 of 1999 [Chapter 23:11].]
(3) An official of the department referred to in paragraph (a) of the definition of"Commissioner "in section two who is so directed by the Commissioner, may request
any person to produce to him for inspection any instrument liable to duty under this
Act, whether stamped or unstamped, which is held by such person either on such
person's behalf or on any other person's behalf.
[Subsection amended by s. 36 of and para 3(b) of Part VIII of the Third Schedule to
the Revenue Authority Act No.17 of 1999 [Chapter 23:11].]
(4) Any person who, without reasonable excuse, the proof whereof lies on him, fails
or refuses to comply with a request by an official in terms of subsection (1) shall be
guilty of an offence and liable to a fine not exceeding level five or to imprisonment
for a period not exceeding six months or to both such fine and such imprisonment.
[Inserted by the Criminal Penalties Amendment Act 22 of 2001, with effect from the
10th September, 2002.].
42 Stamping of unstamped instruments with amount of duty and penalty
recovered
Upon the recovery as prescribed in this Act of any duty or penalty, the instrument in
respect of which the duty or penalty is payable shall be stamped to denote the amount
of duty and penalty recovered, and, upon defacement of the denoting stamps as
required by this Act, the instrument shall be deemed for all purposes to be duly
stamped. The stamping and defacement required by this section may be effected by
the registrar or clerk of the court or by any authorized officer.
43 Non-availability of unstamped instruments
(1) Save as is otherwise expressly provided by this Act or any other enactment, no
instrument which is required to be stamped shall be available for any purpose
whatever unless the same is duly stamped, and in particular shall not be produced or
given in evidence or be made available in any court of law, except-
(a) in criminal proceedings; or
(b) in any proceedings by or on behalf of the State for the recovery of any
stamp duties on the instrument or of any penalties alleged to have been incurred by
reason of the instrument not being duly stamped:
Provided that the court before which an instrument which is not duly stamped is
tendered may permit or direct the instrument to be stamped in accordance with
subsection (1) of section thirteen, but subject to a penalty of twice the amount therein
mentioned, and on the instrument being so stamped may admit it in evidence. The
registrar or clerk of the court may in every such case act as the authorized officer.
If it subsequently appears that any such instrument has been inadvertently received or
admitted, then on its being brought to the notice of the court aforesaid, the court shall
direct that it be duly stamped, and the penalty as aforesaid properly paid by the person
on whose behalf the said instrument was tendered.
(2) It shall be the duty of every officer in the public service to take cognizance of the
requirements of this Act in respect of the stamping of any instrument which comes
before him in his official capacity, and no instrument which is liable to duty and not
duly stamped may be issued, received, lodged, filed, enrolled or registered, unless or
until the same is duly stamped. In the event of any refusal by any person to have such
instrument duly stamped, or if there is good reason to believe that fraud or evasion of
duty was intended, the public officer shall impound the instrument and transmit it to a
revenue officer for the purpose of the recovery of the duty and any penalty incurred.
44 Agreements to evade duty shall be void
Every contract, agreement or undertaking made for the purpose of evading, defeating
or frustrating the requirements of this Act as to the stamping of instruments, or with a
view to precluding objection or inquiry relative to the due stamping of any instrument
shall be void. 45 Allowances or refunds of stamp duties or fees
(1) The Commissioner or a revenue officer may make or authorize to be made a
refund in respect of any stamp which has been inadvertently spoiled or rendered
unserviceable for use, or which has been rendered obsolete by demonetization in
accordance with regulations, if it be shown to his satisfaction that the stamp has not
served or been made available in any manner whatsoever for purposes of duty or for
any other use:
Provided that the stamp, and, if necessary, any instrument or material to which it is
attached, shall be delivered to the Commissioner or a revenue officer to be marked or
destroyed.
(2) Notwithstanding subsection (1), the Commissioner may, if he considers it
equitable to do so, authorize the refund, wholly or in part, of any sum paid in respect
of the purchase of stamps or the payment of any duty.
(3) Whenever a refund is made in terms of this section the officer making such
refund shall deduct from the amount to be refunded an administrative charge
calculated at the rate of five per centum of that amount, but no such charge shall
exceed the amount prescribed by the Commissioner by notice in the Gazette.
[amended by Act 15 of 2002 with effect from 30th December, 2002.]
(4) Notwithstanding subsections (1) and (2), no refund shall be made in terms of this
section if the amount thereof, after a deduction in terms of subsection (3), would be
less than the amount prescribed by the Commissioner by notice in the Gazette.
[amended by Act 15 of 2002 with effect from 30th December, 2002.]
(5) Any refund made in terms of this Act shall be regarded as a drawback and shall
be made from moneys received in terms of this Act.
46 Certified copies of instruments
Every person who attests or certifies any copy, duplicate or grosse of any instrument
liable to duty shall add to his attestation or certificate a statement of the amount of
duty stamped on the original instrument.
47 Certificate by revenue officer that an instrument is duly stamped shall be
conclusive
A note or certificate made on any instrument under the official stamp of a revenue
officer and signed by him or by his authority, stating that the instrument is duly
stamped or is not liable to duty or to further duty, shall be conclusive in all courts and
places of the facts so certified.
48 Exemption of State from payment of stamp duty
No stamp duty imposed in terms of this or any other enactment which if paid would
be a charge against the Consolidated Revenue Fund shall be paid by the State.
49 Exemption of diplomats and similar persons from payment of stamp duty
(1) No stamp duty imposed by this Act, other than a stamp duty referred to in
subsection (2), shall be payable by a person-
(a) who is neither a citizen of Zimbabwe nor permanently resident in
Zimbabwe; and
(b) who is-
(i) a diplomatic agent or a member of the administrative and technical
staff of a mission as defined in Article I set out in the First Schedule to the Privileges
and Immunities Act [Chapter 3:03]; or
(ii) a consular officer or consular employee as defined in Article I set out
in the Second Schedule to the Privileges and Immunities Act [Chapter 3:03]; or
(iii) a representative or official of an international or regional organization
or agency specified in a notice published in terms of section 7 of the Privileges and
Immunities Act [Chapter 3:03]. (2) No stamp duty imposed by this Act in respect of any agreement or transaction
which relates to immovable property shall be payable by any official of a foreign
government in so far as such agreement or transaction relates to-
(a) any premises of the mission as defined in paragraph (i) of Article I set
out in the First Schedule to the Privileges and Immunities Act [Chapter 3:03]; or
(b) any consular premises as defined in paragraph ( j) of Article I set out
in the Second Schedule to the Privileges and Immunities Act [Chapter 3:03], or the
residence of the career head of any consular post as defined in the said Article I.
50 Exemption of indigent persons from payment of stamp duty and certain fees
Subject to any rule of the High Court, no stamp duty imposed in terms of this Act or
any other enactment shall be payable by any person who has been granted leave to
take or defend any proceedings as an indigent person in respect of those proceedings,
and any stamp duty or fee paid by any such person in respect of those proceedings
before such leave was granted shall be refunded upon application by such person.
51 Regulations relating to provision of stamps
(1) The Minister may make regulations relating to-
(a) the provision, custody and management of proper and sufficient dies
and materials for impressing or denoting stamp duties;
(b) the making, custody, management, supply, sale and distribution of
stamps required for the purpose of this Act;
(c) the authorization of persons to act as custodians or distributors of
stamps or to examine stamps;
and generally for the better carrying out of the objects and purposes of this Act.
(2) Any stamp manufactured under the authority of the Minister for the purposes of
this Act shall, notwithstanding the fact that it was not manufactured under regulations
made in terms of this section, be as valid as if it had been manufactured under
regulations made in terms of this section.
52 Regulations relating to demonetization
The President may make regulations as to the demonetization or withdrawal of any
die or any particular issue of stamps.
Schedule (Section 13(1) )
SCALE OF VALIDATING PENALTIES
If the instrument is presented for stamping within the undermentioned periods from
the date of execution or date of receipt in Zimbabwe Penalty to be paid
Subject to a minimum penalty of-
Three months A sum equal to half the unpaid duty Twenty-five
dollars
Six months A sum equal to the unpaid duty Fifty dollars
Twelve months A sum equal to twice the unpaid duty Fifty
dollars
Exceeding twelve months A sum equal to three times the unpaid
duty One hundred dollars
[Penalties increased from $0.25, $ 0.50, $ 0.50 , and $1 respectively by Section 61
and the Schedule to the Finance Act 18 of 2000, with effect from 12 January 2001.]
