The Federal Inland Revenue Service (FIRS) in a recently published circular has said that Nigerians will pay stamp duties on WhatsApp messages, SMS, and messages via any electronic platform acknowledging receipt of funds.
Also stamp duties would be paid on “POS receipts, fiscalised device receipts, Automated Teller Machine (ATM) print-outs”.
According to the circular published by the agency, Nigerians will also be required to pay stamp duties on SMS acknowledging receipt of funds.