The document is the Stamp Duty Act (CAP. 480) of the Laws of Kenya, revised edition 2009 (1982). It commenced on October 1, 1958, and provides for the levying and management of stamp duties.Key definitions within the Act include:

• Collector means the Kenya Revenue Authority.

• Duty and Stamp Duty mean any stamp duty for the time being chargeable by any written law.

• Instrument includes document.

• Stamped and Duly Stamped mean that the instrument is stamped with the required and sufficient stamp and has been cancelled, if necessary, in accordance with the Act's provisions.

• Stamp means a stamp embossed by a die or franking machine, or an adhesive stamp.

Provisions Applicable to Instruments Generally (Part II):

• Any instrument specified in the Schedule, wheresoever executed, relating to property or any matter to be done in Kenya, is chargeable with the stamp duty specified in that Schedule.

• Instruments must generally be duly stamped within thirty days after first execution, or after first receipt in Kenya if executed outside the country.

• Instruments containing or relating to several distinct matters must be separately charged with duty for each matter.

• All facts affecting the liability or amount of duty must be fully and truly set out in the instrument, under penalty of a fine not exceeding one hundred thousand shillings for negligent or fraudulent omission.

Adjudication and Appeal:

• A collector may be required, for a fee of one hundred shillings, to give an opinion on whether an executed instrument is chargeable with duty or the amount of duty.

• A person dissatisfied with the collector's assessment may appeal to the High Court within thirty days.

Non-Admissibility of Unstamped Instruments:

• Generally, no instrument chargeable with stamp duty shall be received in evidence in any proceedings (except criminal proceedings or civil proceedings by a collector to recover stamp duty) or filed, enrolled, registered, or acted upon unless it is duly stamped.

• An improperly stamped instrument may be received in evidence upon payment of the unpaid duty and a penalty of ten shillings for every twenty shillings of duty and fractional part, for every three-month period after the stamping time expiration.