To confer government and legal recognition.

The beneficiaries of the transaction.

To ensure it is duly and properly stamped by the Stamp Duties Offices.

It is ad valorem when Stamp Duty is paid on the basis of value of instrument while it is flat if it is based on fixed charges.

Tax payment is a civic responsibility of all adults.

Deed of Assignments, Deed of Mortgages, Power of Attorney, Deed of Assent, Vesting Deeds, Memorandum of Understanding, Memorandum of loss, Contract Agreements, Tenancy Agreements, Lease Agreements etc .

Governments at all levels. Federal, State, Local Governments, International Agencies.

Instruments executed by government Agencies.

Stamp Duties Act (SDA) Cap S8 2004 LFN

All instruments between individuals, Partnership, Enterprise are stamped at state level while instruments executed between corporate bodies are stamped at federal level.