Nigerians Will be Paying For Stamp Duty On House Rent Agreement, C Of O, Others – FIRS ~ Matters Arising

Nigerians Will be Paying For Stamp Duty On House Rent Agreement, C Of O, Others – FIRS ~ Matters Arising

The Federal Inland Revenue Service (FIRS) has statedthat henceforth, stamp duty will be paid on residencelease and Certificate of Occupancy (C of O) in line with its new adhesive duty.

The FIRS Director, Communications and Liaison Department, Mr Abdullahi Ahmad, made this knownin a announcement in Abuja on Thursday.

Ahmad advised Nigerians and different residents to make sure that archives pertaining to lease or hireagreements for their residences or offices, C of O as properly as a listing of different frequent business-related transaction gadgets are subjected to authentication with the new FIRS Adhesive Stamp duty.

“The following are the chargeable transactions in the Fixed Duty Instruments category, Power of Attorney (PoA); Certificate of Occupancy (C of O), Proxy form; Appointment of Receiver, Memorandum of Understanding (MoU), Joint Venture Agreements (JVA), Guarantor’s form, and Ordinary Agreements Receipts.

“While ad-Valorem Instruments chargeable beneaththe Stamp Duties Act are Deed of Assignment, Sales Agreement, Legal Mortgage or Debentures, Tenancy or Lease Agreement, Insurance Policies, Contract Agreements, Vending Agreement, Promissory Notes, Charter-Party and Contract Notes.

“Stamp duty is essentially charged in two forms, bothadvert valorem where duty payable is a percentageof the consideration on an instrument or a constantsum irrespective of the consideration on dutiable instrument or document.

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