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STAMP DUTY ADMINISTRATION IN NIGERIA -PART 3

Instruments liable to Stamp DutiesĀ 

All written or printed dutiable instruments or receipts.
All electronic dutiable instruments or receipts (i.e. in the form of electronic media content, electronic documents or files, e-mails, short message service (SMS), instant messages (IM), any internet-based messaging service, website or cloud-based platform etc).