Stamp Duties in Nigeria: Issues, Controversies and Prospects
| dc.contributor.author | *Animashaun O.O.* | |
| dc.date.accessioned | 2026-05-09T10:21:11Z | |
| dc.date.available | 2026-05-09T10:21:11Z | |
| dc.date.issued | 2017 | |
| dc.description.abstract | The recent economic recession and dwindling revenue base of the different tiers of government made these governments to start looking inwards towards the resuscitation and reactivation of the hitherto ignored revenue sources, such as the stamp duties. This development has led to some squabbles and controversies, with the postal authorities, the Central Bank of Nigeria (CBN) and the Federal Inland Revenue Services (FIRS) claiming to be the appropriate agent for collection of stamp duties! Even the Association of Senior Staff of Banks, Insurance and Financial Institutions (ASSBIFI) claimed that it was the appropriate authority to collect stamp duties. These issues and controversies are what the chapter intend to address using case law and the extant statutes as guide. The chapter concludes, based on court decisions and the extant laws, on the appropriate agent to collect the tax. | |
| dc.identifier.citation | Animashaun O.O (2017): Stamp Duties in Nigeria: Issues, Controversies and Prospects’ in Changing Perspectives in the Law and Practice of Taxation in Nigeria: Essays in Honour of Professor M.T. Abdulrazaq In Oyesola Animashaun et al. (eds.) 26-35. Lagos, LA.: Published by College of Law, Kwara State University: ISBN: 987-987-962-480-5. | |
| dc.identifier.issn | 987-987-962-480-5. | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/6937 | |
| dc.language.iso | en | |
| dc.title | Stamp Duties in Nigeria: Issues, Controversies and Prospects | |
| dc.title.alternative | in Changing Perspectives in the Law and Practice of Taxation in Nigeria: Essays in Honour of Professor M.T. Abdulrazaq | |
| dc.type | Book chapter |