Signed, Sealed and Delivered: Stamp-Duty Framework Further Simplified and New Reporting Deadline Introduced

In an effort to ensure the availability of high-quality services and ease of compliance in relation to stamp-duty payment obligations, the Minister of Finance (“Minister”) recently issued Regulation No. 78 of 2024 on Implementing Provisions on Stamp Duty (“Regulation 78/2024”), which came into force on 1 November 2024.[1] As its title suggests, Regulation 78/2024 clarifies various matters related to stamp duty, such as the mechanisms for stamp-duty payments, stamp-duty collection and the refunding of overpaid taxes that were not due.