International trading tax stamp

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First RSFSR stamp [ru] of 1918 used with surcharge of 250 rubles by Posledgol as an international trading tax stamp in 1922

International trading tax stamp is kind of revenue stamps that were used in the Soviet Union in the 1920s and 1930s for taxation of the trade in stamps. The latter were considered a commodity for which philatelists could be taxed. This type of taxation was introduced by the Soviet government in addition to revenue it collected from stamp sales. International trading tax stamps were issued by the Posledgol Central Commission of VTsIK, the Organisation of the Commissioner for Philately and Scripophily and, later, by the Soviet Philatelic Association.[1]

In 1922, the first international trading tax stamps were introduced by Posledgol. These were the first two RSFSR stamps designed by Rihards Zariņš and overprinted with surcharges of 250 and 500 rubles, respectively. These newly surcharged stamps did not have postal value and were used as a proof that taxes had been paid on stamps exported from, or imported into, Russia.[1]

This practice was continued under the USSR, and in December 1923, some tsarist insurance stamp [Wikidata] issues were subject to export surcharge made by the Organisation of the Commissioner for Philately and Scripophily. For the same purpose, Soviet definitive issues of 1921 were also used.[1]

Subsequently, similar tax stamps were issued by the government, via the Organisation of the Commissioner for Philately and Scripophily and the Soviet Philatelic Association, in 1925, 1928, 1931, and 1932.[1][2]

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