S.L. 364.6 Art. 10Notice to be given ofapromiseofsale or promise of transfer of immovable property or any real right thereon.

(1) Any transferor or transferee to a promise of sale or of a transfer of immovable property or of any real right thereon shall be bound to give the notice referred to in article 3(6) of the Act, and shall for this purpose engage a notary public or advocate to give the said notice, provided that such notary or advocate is given all the information required for notification:

Provided that where the notary or advocate is engaged to pay the provisional duty, if any is due, the transferee shall provide such notary or advocate with the necessary funds to pay such provisional duty:

Provided further that no notice shall be given, and no payment of provisional duty shall be made where the Housing Authority or the Government of Malta is the transferor or where the Water Services Corporation or Lands Authority or the Housing Authority is the transferee.

(2) The notice shall be made by electronic submission, through the web portal established for the purpose by the Commissioner, within twenty-one (21) days from the date on which the promise of sale or promise of transfer is made and the relative payment of provisional duty shall be made within ten (10) days from the date on which approval is given by the Office of the Commissioner or twenty-one (21) days from the date on which the promise of sale or promise of transfer is made, whichever date is latest:

Provided that where the notice of a promise of sale or transfer or notice of the extension mentioned in sub-regulation (5) cannot be made through the web portal due to a technical issue resulting from the portal itself, and such technical issue is acknowledged by the Commissioner, notice shall be given within three

(3) working days from when the said technical issue is resolved, unless any other form of notification is accepted and acknowledged by the Commissioner.

(3) The Commissioner shall not accept payment of the relative provisional duty, if any is due, before the said notice has been submitted in accordance with sub-regulation (2). In the case of notification of a promise of sale or a promise of transfer where no provisional duty is due, notification shall be deemed to have been made within the prescribed time-frame if a correct submission is made within the prescribed time-frame, notwithstanding that the notice would not yet have been approved by the Commissioner. In the case of a notification of a promise of sale or a promise of transfer where provisional duty is due, notification shall be deemed to have been made within the prescribed time-frame if both the notification and the payment are made within the prescribed time-frames, notwithstanding that the receipt for payment would not yet have been issued by the Commissioner.

(4) The Commissioner shall not accept such notice if not submitted at the Office of the Commissioner within twenty-one (21) days following that on which the promise of a sale or promise of a transfer of immovable property or any real right thereon is made:

Provided that where the last day permitted for submission falls on a Saturday or a public holiday as established in the National Holidays and other Public Holidays Act, that day shall be deemed to fall on the first working day, other than a Saturday, following the said Saturday or public holiday.

(5) An extension of the validity period of a promise of sale or promise of a transfer of an immovable property or a real right thereon shall also be notified by the transferor or transferee to the Commissioner within twenty-one (21) days following the date thereof by electronic submission through the web portal established for the purpose by the Commissioner, and such transferor or transferee shall engage a notary public or advocate to give notice of the said extension, provided that such notary or advocate is given all the information required for notification.

(6) The provisional payment of duty relating to the promise of a sale or of a transfer of immovable property or any real right thereon shall be set off against the duty chargeable in terms of articles 32 and 40 of the Act:

Provided that any obligation to attach a receipt of provisional payment to the subsequent notarial deed of sale or transfer of immovable property or any real right thereon is deemed to no longer be applicable and to have never been applicable in all cases of notifications of promises of sale or promises of transfer made through the established web portal.

(7) The Commissioner shall be authorized to request additional information or the production of supporting documents he may deem necessary from time to time.

(8) Claims for refund of any duty paid provisionally in terms of article 3(6) of the Act shall be made in writing by a transferee, or his representative, and shall not be considered by the Commissioner unless he is satisfied that such promise of a sale or promise of a transfer of immovable property or any real right thereon has lapsed or that both parties have rescinded same.

(9) No notice shall be given, and no payment of provisional duty shall be made, in the case of a unilateral obligation to transfer immovable property or any real right thereon, commonly referred to as "a right of first refusal", or in the case of a right of renewal of a temporary emphyteutical concession:

Provided that if the parties enter into a promise of sale or promise of a transfer of the said immovable property, or any real right thereon, notification in terms of article 3(6) of the Act shall be required for its validity.

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(10) The provisions of this rule shall apply from the 1 January 2019.