4. Taxation

4.10 Stamp Tax
The stamp tax is imposed on certain types of payments. The most common types are (not limited to):
  • Ad-Valorem Stamp Tax: This is a percentage of the monetary value of dealings with banks, specifically, credit facilities and current accounts. Stamp Tax of 20% on the value of any advertisement expenditure.
  • In-Kind Stamp Tax: Various fixed amounts of taxes are charged on certain types of documents such as contracts.

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