Taxes and Levies

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 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.