Stamp Duties and Other Taxes
ICAN Taxation

(a) Distinguish between fixed duties and ad valorem duties under the Stamp Duties Act, giving one example of each. (5 marks) (b) State the authority competent to administer stamp duties in each of the…

Stamp duty on instruments executed between a company and an individual is administered by:

The electronic money transfer levy introduced by the Finance Act applies at:

Duties charged as a fixed sum irrespective of the value stated in the instrument are described as:

An instrument that is not duly stamped: