It was observed that the agency during the period covered by the audit exercise issued receipts to health care providers and other third parties for accreditation fees and other incomes without affixing N50 stamp on the receipts. It was also observed that the agency made little or no effect to ensure that third party receipts and other transaction document had the stamp affixed on them. The above observations constitute fragrant violation of the stamp duty act.
The managing director of ASHIA was required to commence forthwith the implementation of the relevant provisions of the stamp duty and extant government circulars in this respect as the continuing violation of them will not be viewed lightly
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