Stamp Duties Act, 1939

Published in Official Gazette supplement
Commenced on 1 April 1939
[This is the version of this document as it was at 31 December 2002 to 12 January 2020.]

[Repealed on 1 January 2026 by Nigeria Tax Act, 2025 (Act 7 of 2025)]

An Act to provide for the levying of stamp duties on certain matters.

1. Short title

This Act may be cited as the Stamp Duties Act.[54 & 55. Viet. C. 38 (s. 27) L.N. 131 of 1954.]

2. Interpretation

In this Act unless the context so requires-"Accountant-General" means the Accountant-General of the Federation;"commissioner" means a commissioner of stamp duties appointed as hereinafter provided;"die" includes any plate, type,tool, or implement whatever used under the direction of the Minister of Finance or his counterpart in the State, as the case may be, for expressing ordenoting any duty,or rate of duty, or the fact that any duty, or rate ofduty or penalty has been paid, or that an instrument is duly stamped,or is not chargeable with any duty, or for…

Stamp Duties Act, 1939 🇳🇬

Stamp Duties Act, 1939

1. Short title

2. Interpretation

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Stamp Duties Act, 1939 🇳🇬

Stamp Duties Act, 1939

1. Short title

2. Interpretation

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