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[Music] what is stamp duty stamp duty as defined by in section 2 of the stamp duties act is an impressed pattern or mark by means of an engraved or ink block dye as an adhesive stamp or an electronic stamp or an electronic acknowledgement for denoting any duty or fee thank you for joining us on todays episode of tax matters i am chiamaka ohawuchi last week the airwaves were bored with news and information on stamp duties and trust us we were on top of everything dictating the pace in fact if you recall very well the last two episodes of the program were dedicated to stamp duty matters many matters have a reason but we must begin by observing that just like in the case of the finance act 2019 where upon this just to go to town with only the amendment in the rate of vat from 5 to 7.5 percent most commentators on stamp duties have tended to focus on stamp duties on rent and leads but the questions that we must ask ourselves are few istan duties a new tax type no is the stamp duties law