Section 125

(1) Duties payable on any instrument under this Part shall be paid Manner of
and denoted by any of the following means – denoting
duty
(a) tax stamps ;
(b) a die ;
(c) electronic or digital tagging ;
(d) electronic receipt ;
(e) issuance of certificate ; or
(f) any other means as may be determined by the relevant tax authority.
(2) The Joint Revenue Board may, on the advice of the Nigerian Postal
Service and by regulations published in the Official Gazette, determine additional
modes of duty denotation under subsection (1) and specify processes and
requirements for their application as provided under Chapter Five of the Act.