S.L. 364.6 Art. 2Manner of payment of duty etc.

(1) The duty in respect of any document or transfer executed in Malta shall be made at the Office of the Commissioner within fifteen working days following that on which the document or transfer is completed.

(2) Deleted by Legal Notice 68 of 2020.

(3) Payment of duty in respect of documents executed outside Malta which are liable to duty by reason of their use in Malta shall be effected at the Office of the Commissioner before use thereof is made in Malta.

(4) Payment of duty in respect of a schedule of redemption of ground-rent to be filed in court shall be noted by the Commissioner and it shall not be lawful to file any such schedule in Court before payment thereof has been made.

(5) The duty chargeable on any transfer referred to in articles 32, 33 and 40 of the Duty on Documents and Transfers Act, hereinafter referred to as "the Act", shall be paid by means of a bank draft or a cheque drawn by the Notary who published the transfer deed and a copy of the notice mentioned in article 51 of the Act and in a format as provided by the Commissioner for these purposes, duly stamped by the Commissioner, shall be annexed to the deed relating to the transfer by the notary publishing such deed: Provided that where payment is effected by means of a bank draft within the time in which such duty is payable in accordance with these rules, no liability shall attach on the notary or the parties to the deed if the bank draft is subsequently not honoured by the bank issuing the draft.

(6) The receipt for the duty paid on any transfer referred to in articles 36, 37, 39 and 42 of the Act shall be annexed to the document relating to such transfer.