To address the challenges posed by the multiplicity of taxes, and promote a more harmonized taxation framework, the Nigerian government has introduced a suite of legislative proposals aimed at reforming the country’s tax system. Amongst these, is the Nigeria Tax Bill (the “Bill”), which seeks to consolidate various legal frameworks governing taxation. Whilst we have discussed the Bill’s implications for free zone enterprises in our previous briefing note, this briefing note focuses on the Bill’s impact on the extant Stamp Duties Act (as amended), Cap. S8, LFN, 2004 (“SDA”), by highlighting the salient provisions of the Bill as it relates to the administration of stamp duties in Nigeria.