The receipts and invoices attached to the payment vouchers as retirements documents were observed to have no state stamps in contravention of the Stamp Duty Act, CAP 411, Volume XXII, Laws of the Federal Republic of Nigeria, which have been reinforced by the circulars of the secretary to the state government, Anambra State internal revenue service and other extant state government rules and regulations in relation to stamp duty. These laws require among other things, that N50 stamp duty be affixed on all receipts and invoices for payment of goods supplied or services rendered which value is N1,000.00 and above.
The attention of the Chief Medical Director (CMD) was drawn to this anomaly and he was consequently required to ensure strict and immediate compliance to this legislation and other government rules as pertaining to stamp duty as any further delay will be viewed as deliberate attempts to undermine the state government.
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