These include SMS and messages on any electronic platform such as emails and WhatsApp messages. This was contained in a circular, signed by Federal Inland Revenue Service (FIRS) Chairman, Muhammad Nami, published on the Services website. The circular went further to state that all receipts, either printed or electronically generated, or any form of electronic acknowledgement of money transactions, will attract the stamp duty of N50. The Service stressed that it is the only body authorised to collect stamp duties adding that the instruments subject to charge, as listed in the circular,...