7. Compounding of stamp duty

any person issuing insurance policies;

any authority issuing licences;

any service provider, on the presentation of a claim, demand or request for the payment of any money on the use of a credit card;

any employer employing more than one hundred persons accepting receipts for payments made to the employees; and

any other person issuing any other instrument of a category, having regard to the impracticability or inexpediency of stamping instruments of such category, at the time and in the manner prescribed, shall if permitted in writing by the Commissioner General, compound the amount of stamp duty in respect of such insurance policies, license, claim, instrument, receipt or other instrument respectively, and unless otherwise directed shall remit quarterly, such amount to the Commissioner General within fifteen days from the end of the relevant quarter ending on March 31, June 30, September 30 and December 31, of every year: