Stamp Duty on Payment Voucher Receipts

Receipts given on payment vouchers are subject to Stamp Duty according to the stated Stamp Duties legislation. The regulation's table states that qualifying receipts for goods/services and certain Treasury refunds of N1,000 or more require a N50 stamp for each signature acknowledging the amount, while the regulation lists specified categories exempt from Stamp Duty, including qualifying payments below N1,000 and the other stated exemptions.

Reference: Federal Government Financial Regulations, FR 620