The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

Stamp Tax

a special government tax collected from individuals and organizations at the time of the official registration of documents concerning civil and legal transactions. The tax is collected through the sale of stamped blanks for drawing up documents or the sale of special stamps. It can be paid either as a set sum for each type of document (simple stamp tax) or in relation to the sum of the transaction decreed in the document (proportional stamp tax). The first stamp tax was introduced in the Netherlands in 1624. In Russia, a stamp tax was established by Peter I in 1699. In the Soviet Union, a stamp tax was collected after Feb. 16, 1922, and abolished by the tax reform of Oct. 1, 1930. A state tax is collected, however, when declarations are presented in juridical bodies.

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References in periodicals archive

Onward also suggested a 3% stamp duty surcharge on non-UK resident buyers of residential property to bring in PS540 million a year.

DUTY FREE? It could be worth holding off buying that home yet. The next prime minister will be under pressure to axe stamp duty on the majority of houses, says HARRIET LINE

George Osborne, chancellor, overhauled the stamp duty system in December 2014, ending the "slab" system in favour of a progressive levy under which properties costing more than 938,000 pounds incur a bigger charge.

Upcoming higher stamp duty spurs UK sales

The welcome reforms to Stamp Duty announced by the Chancellor last December have helped to reduce Stamp Duty bills for the overwhelming majority of homebuyers and movers.

Lloyds Bank sees increase in amount of Stamp Duty being paid

Anyone buying for more than PS937,500 will pay more stamp duty under the new rules.

2015 could prove a Happy New Year for house movers

The initial stamp duty threshold, which sees house buyers paying 1% of the value for all homes over PS125,000, has not changed since 2010 despite inflation rising by about 4% a year.

Stamp duty warning for the future

SPECIAL DEAL: There's still time for first-time buyers to benefit from the stamp duty holiday at Meadow Rise, Stockton, where a Woodcote townhouse is priced at pounds 137,500

Now's the time to move

Such a PPS number must be presented for registration to the Dublin Stamping Office of the Revenue Commissioners before it can be used in a stamp duty return.

Update on e-Stamping - Practical Filing Issues Since Introduction on 1 January 2010

A stamp duty freeze would stimulate the housing market and improve the economy."

NO STAMP DUTY ON HOMES UNDER pounds 1M; AT LAST SOME GOOD NEWS AMID THE GLOOM Bid to boost sales & save new buyers thousands

Stamp duty is charged at a rate of one per cent of a property's value on homes sold for between pounds 125,000 and pounds 250,000, rising to three per cent on those worth between pounds 250,000 and pounds 500,000 and four per cent on properties sold for more than this level.

RECORD money: DUTY CALL WILL MOVE HOUSING MARKET

Each year thousands of home buyers lie about the true value of their new properties in an effort to escape higher bands of stamp duty.

STAMP DUTY CHEAT PROBE; Clampdown on scam

'The complicit irregularities by which public institutions including the Central Bank of Nigeria (CBN), Nigeria Interbank Settlement System (NIBSS), Nigeria Postal Services(NIPOST), among others, have overtime failed to remit stamp duty taxes into the consolidated revenue account running into trillions.

Unremitted Stamp Duties Taxes: Reps To Probe NIPOST, CBN, Others