Stamp Duties Consolidation Act 1999 section 17A

E-stamping regulations

Section 17A empowers the Revenue Commissioners to make regulations governing the operation of the e-stamping system.

• Revenue may make regulations covering the commencement of the e-stamping system, the classes of instruments required to be e-stamped, and the delivery of information relating to chargeability.
• Regulations may prescribe how electronic or paper returns are to be made and what information must be included, as well as the method of payment of stamp duty on e-stamped instruments.
• Stamp certificates may be issued to confirm that duty has been paid, that an instrument is exempt, that it is a duplicate or counterpart, or that its duty depends on duty paid on another instrument.
• Regulations may also address the issue, amendment or withdrawal of authorisations to use the e-stamping system and measures to protect the system's integrity.