Kenya Revenue Authority and Ministry of Lands and Housing wish to inform the Public and all the Stakeholders that Kenya Revenue Authority will take over collection of stamp duty with effect from 1st January 2005.

The responsibility to collect stamp duty was given to Kenya Revenue Authority through the Finance Act 1999.

A stamp duty declaration and payment form (SD1) will be available in all District Land Registrar.s offices countrywide for use in the payment process as follows:

(a)   The form will be completed at the Ministry of Lands and Housing in quadruplicate on presentation of documents attracting stamp duty.

(b)   The quadruplicate set bearing the amount of the assessed duty will be taken by the duty Payer/Agent/Advocate to the specified banks (Kenya Commercial Bank or National Bank of Kenya) for payment.

(c)   The person paying the duty will bear the cost of bank charges, which is minimal.

(d)   Payment of the total amount of duty together with the bank charges will be by cash or banker.s cheque.

(e)   The original copy of the payment form will be retained by the person paying for presentation as evidence of payment to the Registrar for the purpose of processing the documents, but will be authenticated by the triplicate copy (green) copy.

(f)   The distribution of the document will be as follows:
  1 Original (White) copy
for the duty payer
  2 Duplicate (Blue) copy
to be forwarded to Commissioner of Domestic Taxes
by the bank
  3 Triplicate (Green) copy
to be forwarded to the Registrar of Titles/Lands
for their record keeping
  4 Quadruplicate (Yellow) copy
to be retained by the bank.

Any transaction outside this arrangement will be null and void.

Kenya Revenue Authority therefore appeals for cooperation from all the Stakeholders in its endeavour to enhance revenue collection on behalf of the Government.

Any enquiries may be directed to:

Commissioner of Income Tax,
P.O Box 30165, Nairobi (00100),
Telephone 310900,
Fax: 253532,

Commissioner of Lands and Housing,
P.O Box 30450, Nairobi,
Tel: 2718050

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