Electronic Stamp Duty Payment System

Abstract

The purpose of this research was to develop a computerized process of applying for and paying

for stamp duty. This is simply a change in the process of assessing, that is, knowing what you

supposed to pay and for what instrument and actually paying for stamp duty. The study critically

analyses the manual method of collecting stamp duty in Nigeria and uses ideas so gathered to

design a new site (Electronic Stamp Duty Payment System) for use by the Tax Administrators in

Federal Inland Revenue Services, Credit Officers in the bank, insurance companies, hire

purchase companies, taxpayers/clients e.t.c. from anywhere across the country for payment of

stamp duty. The new site allows the Admin to login, create instrument type, verify declared

instrument, authenticate a document, generate stamp certificate, view property status of

instrument and generate account report. Also, the new site allows the clients to login, create

account, declare instrument, make payment, track instrument declaration status, view property

status of instrument and apply for duplicate certificate. The system was analyzed and designed

using object oriented analysis and design methodology. It was implemented in java using eclipse

development environment IDE. Other tools used for the application are unified modeling

language tool (UML) for analysis and design, HTML, CSS and mySQL database management

system for permanent storage of application data. Innovations in the new system includes: online

application for duplicate stamp certificates, certificate authentication facility on the FIRS web

portal to allay fear of fake/counterfeit certificates and automatic generation of stamp certificate

removing fatigue of physical embossment.