ADVOKS GLOBAL · KENYA
Stamp Duty Act
13. General directions as to cancellations of adhesive stamps
Edition: 2026-07-01 · In force
13. 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 in such manner as to render it incapable of being used again for any revenue purpose.(2)When two or more adhesive stamps are used to denote the stamp duty upon an instrument, each stamp shall be so cancelled.(3)Where an instrument, the stamp duty on which is required or permitted by any written law to be denoted by an adhesive stamp, is to be stamped before execution, or before issue, or before being parted with by the maker, or before the doing of any other act, the first person executing, or the person issuing, or the maker, or the person doing such other act, as the case may be, shall cancel the adhesive stamp before execution, or before issuing, or before parting with the instrument, or before doing that other act, as the case may be.(4)Where an instrument, the stamp duty on which is required or permitted by any written law to be denoted by an adhesive stamp, is to be stamped within a certain period after any event, the person affixing the adhesive stamp shall cancel it forthwith and before he parts with the instrument.(5)Subject to the provisions of sections 20, 21, 34 and 36, an instrument, the stamp duty on which is denoted by an adhesive stamp, shall not be deemed to have been duly stamped unless the stamp has been cancelled as required by this section.(6)The person required by the foregoing provisions of this section to cancel an adhesive stamp shall cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing.(7)Any person who neglects or refuses duly and effectively to cancel an adhesive stamp in accordance with the provisions of this section shall be guilty of an offence and liable to a fine not exceeding five thousand shillings.