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S.L. 123.92 · Tax On Property Transfers Rules (S.L. 123.92)

S.L. 123.92 Art. 22Information to be given and forms to be submitted.

In KraftAmtlicher Text

(1) An architect’s report for the purposes of rule 11 shall be drawn up on the form prescribed in Schedule E.

(2) The notary publishing a deed of transfer of property shall give notice thereof by means of the delivery to the Commissioner of the form prescribed in the First Schedule to the Duty on

Documents and Transfers Act by not later than fifteen working days from the date of the transfer together with the payment due in terms of article 5A of the Act, as well any other payment of tax that may be payable on the deed in connection with that transfer under the Income Tax Acts and the Duty on Documents and Transfers Act. The notary shall deliver the said form in triplicate to the Commissioner (Capital Duty Branch). The Commissioner shall stamp one copy and deliver it to the notary in acknowledgement of the receipt of the form and of the payment accompanying it. The notary shall annex the stamped copy to the relative deed of transfer.

(3) Without prejudice to the generality of the provisions of article 5A(12)(a) of the Act, the facts that the parties to a transfer are obliged to declare to the notary publishing the deed of transfer in terms of that article shall include all the information that the notary is required to provide on the form referred to in sub-rule (2).

Änderungsgeschichte
  • Amended by L.N. 68 of 2017