  Blockchain technology has enjoyed a massive adoption in cryptocurrencies such
as Bitcoin. Following the success, many people have started to explore the
possibility of implementing blockchain technology in different fields. We
propose smart stamp duty, a system which can revolutionize the way stamp duty
is managed and paid. The smart stamp duty offers significant improvements on
the convenience when paying stamp duty. At the same time, the blockchain
technology also provides the auditability of the transaction data. Smart stamp
duty enables the expansion of the existing electronic stamp duty application to
retail level as well as allows the taxpayers to pay the stamp duty of their
electronic documents. Our proposed system also enables the taxpayers to print
their electronic documents without losing the paid electronic-based stamps.
