Section 140
Section 140 of 206•Federal Republic of Nigeria
The duplicate or counterpart of an instrument chargeable with duty
shall not be deemed duly stamped, unless it is stamped as an original instrument
or certified by the relevant tax authority that the full duty on the original
instrument has been paid.
Cite this section
Section 140, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/140/