State Attorney Generals Sue AGF Over Stamp Duty Administration

The Attorney Generals of the 36 States in Nigeria (the States or “the Plaintiffs”) recently filed a suit against the Attorney General of the Federation (AGF or “the Defendant”) at the Supreme Court (SC or “the Court”) in Abuja to determine the authority of States to collect stamp duties on instruments executed between persons or individuals within their respective States as provided in Section 4(2) of the Stamp Duties Act, Cap. S8 LFN 2004 (SDA).

The Plaintiffs, through the Nigeria Governors Forum, had informed the AGF of their concerns regarding the administration and collection of stamp duties via a letter dated 16 September 2020.  However, it appears that the AGF did not adequately address their concerns, necessitating the filing of the suit.