A financial amount imposed on certain transactions and official documents under the Stamp Duty Law. It is collected when documenting contracts, financial transactions, and legal procedures such as issuing official certificates and licenses. The value of the stamp duty varies depending on the type of document or transaction and is determined according to the approved financial regulations.
(1) The duty due shall be collected in accordance with the provisions of this Act; provided that the collection of such duty shall be shown on every instrument by any of the following ways:
(a) Placing the impressed or prominent stamp;
(b) Placing adhesive stamps;
(c) Sending a list or notification of the current account, after adding the value of the duty on the instrument, in such cases as the Chamber may permit, and under such conditions as may be provided for;
(d) Such devices as may be validated, in lieu of stamps, by the permission of the Chamber.
(2) Duty on contracts and instruments shall be collected in accordance with the formalities thereof, regardless of their validity. The collected duty shall not be refunded if it is discovered that the instrument has no legal effect or if the producer thereof does not achieve the purpose for which the instrument was produced.
(3) Where an instrument is of several copies, the duty prescribed under this Act shall be due on each copy of the instrument, as applicable to the original, except in such cases as the Secretary General may exclude.
Subject to the provisions of this Act, the following instruments shall be chargeable with stamp duty, as set forth in the Schedule:
(a) Every instrument, set forth in the Schedule, which has not been previously executed, used, transferred, exchanged, or presented for acceptance in Sudan on the date of coming into force of this Act or thereafter;
(b) Every bill of exchange, cheque, or promissory note that was withdrawn or made outside Sudan on the date of coming into force of this Act, or after it, and thereafter is accepted, paid, presented for acceptance, paid, endorsed, or negotiated in Sudan;
(c) Every instrument, other than a bill of exchange, cheque, or promissory note, set forth in the Schedule, which has not been previously executed, and executed outside Sudan, on the date of coming into force of this Act, and relating to any property inside Sudan or anything done inside Sudan, and thereafter received in Sudan; provided that no duty shall be chargeable under this Act with respect to any instrument executed by or to be executed in the name of the Government, or in the interest thereof, or executed by any of the units of the National Government, state governments, local government, or in the name or to the interest thereof, or executed by any corporation that the Government may own or supervise, as specified by the Secretary General.
Where an instrument comprises several distinct matters, it
shall be chargeable with the total of the duties, which would be
chargeable, if every matter thereof were comprised in a
separate instrument.
Subject, to the provisions of Section 5, where an instrument is
framed, in such way, as more than one description, in the
Schedule, may apply thereto, it shall not be chargeabe, save
with one duty only, which is the highest duty chargeable,
under the Schedule.
Every person, including the Government, shall:
(a) Keep in his custody the books, records, and other instruments related to the payment of stamp duty;
(b) Respond to whatever the Chamber may require of him, by presenting any information on anything they inquire about with respect to stamp duty, and also produce any books, records, or otherwise, as may be in his custody and prove that he complies with the provisions of this Act;
(c) Present all the necessary facilities to the Chamber upon its exercise of the powers under this Act.
(1) Every person who is subject to the provisions of this Act shall enable any stamp official from the Chamber to enter his shop at any time in the course of performing his duty, and peruse any account, books, lists of revenues, or any other documents, and such person shall present any information required by such official from him to help him perform his duty.
(2) Any official belonging to the Chamber, upon his entry into the place of the person subject to the provisions of this Act, may impound any accounts, books, lists of revenues, or documents for any reasonable period to examine the same.
(3) The Secretary General may require any person subject to the provisions of this Act, by a written notice, to appear at the time and place set forth in such notice, for the purpose of questioning him with respect to the implementation of the provisions of this Act, or any other matters relating thereto.
A duty due on any instrument shall be paid, and the occurrence of payment shall be shown thereon by one of the ways provided for in section
The Chamber shall prepare adhesive duty stamps of various rates, and the regulations shall specify the forms, sizes, and colors thereof, and all such other requirements concerning them.
Adhesive stamps shall be sold, as the Secretary General may deem fit, by the Chamber, or any other body permitted by the Chamber with a written permission. This permission shall specify the capacity of the seller, the place of sale, and the period of permission. The body permitted to sell such stamps shall not sell them for less than their real value, and the Chamber may withdraw such permission without expressing the reasons.
Whoever affixes an adhesive stamp shall effectively cancel it so that it cannot be used again. If any instrument bears an adhesive stamp that has not been properly cancelled, in accordance with the provisions of sub-section (4), it shall be deemed unstamped, and the stamp shall be deemed used if any part of it is missing or torn.
Adhesive stamps shall be cancelled by writing the name of the person cancelling, the place, and the date of cancellation using indelible ink or copy pencil on two lines that cover the stamp, transcending it from one side on the paper. Alternatively, a stamp bearing the date and the name of the cancelling person, mixed with oily ink (stamp ink), may be used in such a way that part of it falls on the stamp and part on the paper.
(1) Papers intended to be stamped shall be submitted to the Chamber or the body authorized by the Chamber to stamp them, after being written. In the case of printed forms, they shall be submitted after filling the spaces, signatures, and authentication. The Department shall keep a copy thereof if it deems necessary.
(2) Every instrument bearing an impressed stamp shall be written in such a way that the stamp appears on the written page.
(3) No further instrument chargeable with duty shall be written on the paper stamped according to the provisions of sub-section (2), other than an endorsement duly stamped or not chargeable with duty, and relating to the transfer of any right arising under, and evidenced by, the original instrument, or an acknowledgment of receipt of any money or goods for which the instrument was executed to secure payment or delivery.
(4) Any instrument written in contravention of the provisions of this section shall be deemed unstamped.
(1) Every instrument chargeable with duty, executed in Sudan, shall be stamped at, or before, the time of its execution.
(2) Every instrument, as mentioned above, executed outside Sudan, other than a bill of exchange, cheque, or promissory note, shall be stamped within thirty days of its first arrival in Sudan.
(3) The first holder in Sudan of any bill of exchange, cheque, or promissory note, which may have been withdrawn or made outside Sudan, shall affix and cancel the proper stamp before presenting it for acceptance, payment, or negotiation in Sudan.
Obligation to Pay Duties
(1) The person shown in Column III of the Schedule, opposite such instrument, shall be obligated to pay the real expenses of the stamp for every instrument, unless otherwise agreed.
(2) The Chamber has the right to require any person who executes instruments chargeable with duty and is not obligated to pay the duty, as shown in Column III of the Schedule, to pay such duty in advance to the Chamber when denoting such instruments. However, the Chamber shall collect the duty from the obligated person after adding it to the value of the instrument.
(1) The Chamber, or any person authorized by law or by the Secretary General to receive instruments in evidence, and every public servant other than an officer before whom an instrument is produced, shall impound such instrument if they believe it is not duly stamped. However, a magistrate or any judge exercising criminal jurisdiction shall not be required to impound any instrument produced in the course of any criminal proceedings.
(2) If a receipt that is not duly stamped is produced during the audit of any public account, the competent official, instead of impounding the instrument, may request a duly stamped receipt in place of the produced receipt.
(1) A person aggrieved by the assessment issued by the Chamber may present an appeal to the Secretary General against such assessment, subject to the following conditions: (a) The aggrieved person must present their appeal within two months of the issuance of the assessment; (b) The appeal must be written, and such appeal shall not be valid if it does not contain clear and reasonable grounds; (c) The aggrieved person must pay 25% of the assessed amount, or as the Secretary General may deem fit.
(2) The decision of the Secretary General on the grievance shall be final.
The Secretary General, or whoever he may authorize, may, by an order to be issued thereby, exempt any instrument on which the stamp duty is levied under the provisions of this Act, from or reduce such duty.
(1) The Secretary General, upon a written application presented within three months from the date of payment, may refund any duty or sanction paid under the provisions of this Act in whole or in part, or refund part thereof, upon a memorandum from the competent official.
(2) Subject to the provisions of Sub-section (1), the Secretary General may, upon a written application, refund any amount paid on any instrument as may have been cancelled, or in which there is something that may avoid the validity thereof for the purpose for which it has been executed, within one month from the date of stamping the same.
(3) Every person who has used, by way of mistake or as a result of inattention without negligence or ill will on his part, a stamp or a stamp seal shall be entitled to apply for the refund of its value from the Chamber, within a maximum period of two months from the date of affixing the stamps, pressing the seal, or the date of executing the instrument, whichever is earlier.
(4) The Secretary General may refund the value of defective stamps or those used by mistake, whether they are impressed or adhesive, in kind or in cash, after deducting any amount as he may deem fit from the value of the defective or used stamps.
(5) The Secretary General shall be entitled to reject any application presented for the refund of the value of stamps used by mistake or defective stamps, without expressing reasons, and his decision shall be final.
(1) The Secretary General, or whoever he may authorize, may, for stamped instruments, summarily assess such instruments, as to such bases as he may deem fit, and bind the executor thereof to pay the stamp duty due thereon.
(2) Subject to the provisions of Sub-section (1), the Secretary General, or whoever he may authorize, may summarily assess the duty where he deems that the accounts, books, or invoices do not show the real collected duty, or where the duty is not paid after the period specified
Language of the Instrument Every instrument chargeable with duty shall be written in Arabic or English, or there shall be annexed thereto a translation into Arabic or English, approved by the Chamber.
A person who collects, on behalf of the Government, the duty or sanction and transfers the same to his personal benefit or the benefit of any other person, or delays its deposit to the Government for a maximum period of fifteen days from the date of receipt, shall be punished with imprisonment for a term not exceeding six months or with such fine as the court may specify.
Every person who draws, executes, issues, endorses, transfers or signs in a capacity other than a witness, or presents for acceptance, payment, or accepts, pays, receives, accepts to pay, receive, be paid or transfer, note by any way, a bill of exchange, cheque, or promissory note that is not stamped, or executes or signs in a capacity other than a witness any other instrument chargeable with duty, and not duly stamped, shall be deemed to have committed an offense and be punished with such fine as the court may specify; provided that there shall be deducted from such fine the amount of any sanction that is paid by any person.
Every company that issues a share instrument, which is unduly stamped, shall be deemed to have committed an offense and be punished with such fine as the court may specify.
Every person to whom a stamped instrument is produced and who omits to cancel such adhesive stamp shall be deemed to have committed an offense and be punished with such fine as the court may specify.
Every person who prepares or executes any instrument not containing accurately all the facts affecting the duty due or the amount thereof, with intent to deprive the Government of the duty, shall be deemed to have committed an offense and be punished with such fine as the court may specify.
Every person who omits to give such a receipt as he may be required to give, or gives, with intent to deprive the Government of the duty, a receipt for a value lower than the real value, or separate receipts for various parts of one amount, shall be deemed to have committed an offense and be punished with such fine as the court may specify.
Offenses in Contravention of Sections 30, 31, 40, and 41
Every person who contravenes the provisions of Sections 30, 31, 40, and 41, or damages any book, record, stock, or document as mentioned in Section 40, shall be punished with imprisonment for a term not exceeding six months or with such fine as the court may specify, or with both; and in case of delay in payment of the duty, as a result of contravention of Section 41, shall be punished with such additional fine as the court may specify for every day in which the contravention continues.
Every person who:
(a) draws or executes any bill of exchange or promissory note bearing a date subsequent to the actual date at which the bill of exchange or promissory note has been drawn or executed, with intent to deprive the Government of the duty;
(b) knows that the date of such bill of exchange or promissory note is subsequent to drawing or execution, and notwithstanding the same endorses, negotiates, presents for acceptance or payment, or accepts any of them, paying the value, or negotiating the same to any body, shall be punished by paying a fine specified by the court.
Every person who makes use of any means, as may not have been specified, with intent to deprive the Government of the duty, which he is duly bound to pay, or contravenes any provisions of this Act not expressly provided for a penalty therefor, shall be punished with such fine as the court may specify.
Every person who signs, accepts, or uses a contract or other instrument, as set out in the Schedule, and to whom the provisions of this Act apply, and has reason to believe that the stamp duty on such contract or instrument is not paid in accordance with the provisions of this Act, shall be deemed an accomplice in the commission of any offense under this Act and be punished with the penalty prescribed for the person committing such an offense.
