ADVOKS GLOBAL · KENYA
Stamp Duty Act
88. Obligation to give receipt in certain cases, and penalty for offences in relation to receipts
Edition: 2026-07-01 · In force
88. Obligation to give receipt in certain cases, and penalty for offences in relation to receipts
(1)Any person receiving any money of one hundred shillings or upwards in amount, or any bill of exchange or promissory note for an amount of one hundred shillings or upwards, or receiving in satisfaction or part satisfaction of a debt any movable property of one hundred shillings or upwards in value, shall, on demand by the person paying or delivering the money, bill, note or property, give a duly stamped receipt for it.(2)If any person—(a)fails to give a receipt, as required by subsection (1); or(b)gives a receipt liable to duty and not duly stamped; or(c)in any case where a receipt would be liable to duty, refuses to give a receipt duly stamped; or(d)upon a payment to the amount of one hundred shillings or upwards, gives a receipt for a sum not amounting to one hundred shillings, or separates or divides the amount paid with intent to evade the duty,he shall be guilty of an offence and liable to a fine not exceeding two thousand shillings.Settlements