Posted By: | December 29, 2020 |

Questions and Pathways: Recent Issues in Nigerian Stamp Duties’ Regulatory Framework (‘LeLaw on Stamp Duties’)

It is no longer news that stamp duties became a hot burner issue in the Nigerian tax space in the course of Year 2020, following enactment of the Finance Act 2020 that amended provisions of the Stamp Duties Act, Cap. S8, LFN 2004. Given declining oil revenues and increasing pressure for non-deficit funding of public budgets, it is no surprise that government is beginning to look at stamp duties as an avenue to generate substantial funds. Rather what may be surprising is why it took government so look to actually look in the direction of stamp duties before now.

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