A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things. Typically, businesses purchase the stamps from the government, and attach them to taxed items as part of putting the items on sale, or in the case of documents, as part of filling out the form.
An Italian passport is issued upon request to an Italian citizen for the purpose of international travel. It is valid for 10, 5 or 3 years, depending on the applicant's age. Its biometric version has been available since 2006. It is ranked as one of the most powerful passports in the world.
Adolph Koeppel was a distinguished American philatelist and author who wrote a number of authoritative works on the revenue stamps of India and Italy that remain the standard works in their areas.
Stamped paper is an often-foolscap piece of paper which bears a pre-printed revenue stamp. Stamped papers are not a form of postal stationery.
India has been a heavy user of revenue stamps, both before and after independence. The first revenues were issued in the mid-nineteenth century and they are still being issued to this day. Apart from issues for the whole of India, many princely states, provinces and other states also had or still have their own revenue stamp issues.
The Board of Inland Revenue Stamping Department Archive in the British Library contains artefacts from 1710 onwards, and has come into existence through amendments in United Kingdom legislation.
Revenue stamps of Malta were first issued in 1899, when the islands were a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, that was either done locally or by De La Rue in London. Postage stamps also became valid for fiscal use in 1913, so no new revenues were issued until 1926–30, when a series of key type stamps depicting King George V were issued. These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use; Applications, Contracts, Registers or Stocks & Shares. The only other revenues after this series were £1 stamps depicting George VI and Elizabeth II. Postage stamps remained valid for fiscal use until at least the 1980s.
Governing authorities in the Philippines have issued a variety of stamps for internal revenue taxes and other fiscal taxes since 1856. Prior to 1856, internal revenues were collected via stamped paper. Revenue stamps for the Philippines were issued by the Spanish East Indies government (1856–1898), the revolutionary government of the First Philippine Republic (1898–1901), the Insular Government of the United States (1901–1935), the government of the Commonwealth of the Philippines, the Philippine Executive Commission (1942–44) and the Republic of the Philippines (1946–present).
Revenue stamps of the United Kingdom refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which were issued by and used in the Kingdom of England, the Kingdom of Great Britain, the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland, from the late 17th century to the present day.
South Africa issued revenue stamps from 1910 to 2009. Apart from national issues various provinces of the country issued revenues from around 1855 to c. 1970.
The Australian State of Tasmania issued adhesive revenue stamps from 1863 to 1998, although impressed stamps had appeared briefly in the 1820s. There were general revenue and stamp duty issues, as well as a number of specific issues for various taxes.
Revenue stamps of Ireland refer to the various revenue or fiscal stamps, whether adhesive, directly embossed or otherwise, which have been used on the island of Ireland since 1774. These include issues by the Kingdom of Ireland, issues by the United Kingdom specifically for use in Ireland or briefly Southern Ireland, and issues of an independent southern Ireland since 1922. Revenue stamps of Northern Ireland were also issued from 1921 to the 1980s, but they are not covered in this article.
The Turks and Caicos Islands issued revenue stamps from 1988 to 1998. The Turks and Caicos Islands normally used postage stamps for fiscal purposes, however on 15 December 1988 they issued a $10 value intended for the payment of departure tax. This did not have any wording on it indicating fiscal use and thus was also accepted for postal purposes. Some years later, around 1992, the same design was reissued but inscribed "DEPARTURE TAX" above the country name. In 1998, a new stamp with the face value of $15 was issued commemorating the cable and wireless centenary.
Eritrea first issued revenue stamps under the Italian Eritrea administration. It continued to issue revenues under British and Ethiopian occupation, as well as when it became an independent state. The capital Asmara also issued some revenues.
Libya first issued revenue stamps when it was an Italian colony in 1913 and continues to do so to this day. The provinces of Cyrenaica, Tripolitania and Fezzan as well as the municipality of Tripoli also had separate revenue issues until the 1950s and 1960s.
The South African Republic (ZAR), later known as Transvaal issued revenue stamps from 1875 to around 1950. There were a number of different stamps for several taxes.
New Zealand first issued revenue stamps on 1 January 1867 and their general use continued until the early 1950s. The only Revenue Stamp series still in use today is the Game Bird Habitat stamp which is used for payment of the Gun License for the duck shooting season which begins the first weekend of May. There were various types of fiscal stamps for different taxes.
Nyasaland, now known as Malawi, first issued revenue stamps as British Central Africa in 1891 and continued to do so until the late 1980s.
Revenue stamps of Guernsey refer to the various revenue or fiscal stamps, whether adhesive or directly embossed, which were issued by the States of Guernsey for use on the island of Guernsey, a British Crown dependency. There were general-duty revenues, along with issues for Entertainments Tax, Sales Tax, Income Tax and Insurance.
John Barefoot is a British philatelist, stamp dealer, and publisher, best known for his catalogues of revenue stamps which are known collectively as the "Barefoot catalogue".
