Stamp duty 

is a tax that is levied on single property purchases or documents

(historically, this included the majority of legal documents such as cheques, receipts,
military commissions, marriage licenses and land transactions.) A physical stamp
(a revenue stamp) had to be attached to or impressed upon the document to denote
that stamp duty had been paid before the document was legally effective. More modern
versions of the tax no longer require an actual stamp.

The faceoff between the FIRS and the Nigeria Postal Service (NIPOST) on the issue of which
institution is responsible for the collection of Stamp Duty has become a crucial issue between
them.

Nipost is the Nigerian postal administration responsible for providing postal services

in Nigeria, while FIRS is the agency responsible for assessing, collecting and accounting
for tax and other revenues accruing to the Federal Government of Nigeria. The two
institutions have distinct powers and cannot act beyond there jurisdiction. The power of
NIPOST on Stamp duties is to prescribe the amount of postage stamps and the
manner in which it is to be paid. while that of FIRS is to see to the collection and
Remittance of Stamp duty. this are two diffrent duties that does not contradict
themsellves, The Federal inland Revenue Service (FIRS) is the institution resaponsible
for the collection of Stamp duty.