Duty On Documents And Transfers Act (Cap. 364)

Inhalt

1. Art. 1 Short title.
2. Art. 2 Interpretation.
3. PART II
4. Art. 3 Duty.
5. Art. 4 Documents subject to duty.
6. Art. 5 Manner of payment of duty.
7. Art. 6 Dutyondocuments executed outside Malta.
8. Art. 7 Preservation of documents.
9. Art. 8 Documents containing several matters.
10. Art. 9 Declaration of value.
11. Art. 10 Commissioner to determine and assess the duty chargeable.
12. Art. 11 Liability of notaries as to declaration of value.
13. Art. 12 Manner of calculating value for purposes of ad duties. valorem
14. Art. 13 Production of documents, on which duty has not been paid, before courts, arbitrators or referees.
15. Art. 14 Duties of person before whom documents on which duty has not been duly paid to report to Commissioner.
16. Art. 15 Liability for penalty not affected by payment of duty.
17. Art. 16 Actions for recovery of any penalty to be taken by Commissioner.
18. Art. 17 Prescription for offence.
19. Art. 18 Limitation of action for recovery of duty and penalty.
20. Art. 19 Power of public officers authorized to examine documents, etc.
21. Art. 20 Punishment for forging, etc., dies, etc.
22. Art. 21 Exemption from penalty.
23. Art. 22 Power to make regulations.
24. Art. 22A Rules for the carrying out of the provisions of this Act.
25. Art. 23 Power of Minister to grant exemptions. Cap. 294 - Repealed.
26. TITLE I
27. Art. 25 Duty on policy of life insurance.
28. Art. 25A Duty on every policy of life insurance.
29. Art. 27 Duty on policies of insurance.
30. Art. 28 Endorsement of policies of insurance.
31. Art. 29 Policyofinsurance to be issued in any agreement to insure.
32. Art. 30 Liability to pay duty on policies of insurance.
33. Art. 31 Copies of policies of insurance on which duty has not been duly paid.
34. TITLE II
35. Art. 32 Duty on sales and other transfers.
36. Art. 32B Special rules applicable to trusts.
37. Art. 32C Transfers by a gratuitous title.
38. Art. 32D Foundations treated as trusts.
39. Art. 32E Regulations in relation to transfers.
40. Art. 32F Rules concerning mergers and divisions of companies.
41. Art. 32G Transfer of property leased at affordable rates.
42. Art. 33 Declaration of transfers causa mortis.
43. Art. 34 Rebate of duty on declarations.
44. Art. 35 Special rules applicable to declarations.
45. Art. 35A Disability Trusts and Disability Foundations.
46. Art. 40 Emphyteutical grants.
47. Art. 41 Duty on contracts of exchange.
48. Art. 41A Exemption on certain company divisions.
49. Art. 41B Conversion of a commercial partnership.
50. Art. 41C Benefitsapplicable toregisteredfamily business.
51. Art. 42 Duty on transfer of marketable securities.
52. Art. 42A Special rules applicable to trusts.
53. Art. 42B "Reduction of real value of shares.
54. Art. 42C Duty on transfer of an interest in a partnership.
55. Art. 43 Transfer of marketable securities and of interests in partnerships executed in Malta or abroad.
56. Art. 44 Failure to produce writings, etc.
57. Art. 45 Transferees causa mortis to give notice.
58. Art. 46 Liability of brokers, agents, etc., executing purchases, etc., of marketable securities either in Malta or abroad.
59. Art. 47 Exemptions for certain marketable securities.
60. Art. 48 Penalty for contravening articles 32, 33, 39 to 43, 45 and 46.
61. Art. 49 By whom duty on transfers is due.
62. Art. 50 Liability of notaries.
63. Art. 51 Notary to give notice of deeds subject to duty.
64. Art. 52 Commissioner to determine and assess the duty chargeable.
65. TITLE III
66. Art. 52A Banking credit cards.
67. PART IV
68. Art. 53 Dutyondocuments made outside Malta.
69. PART V
70. Art. 54 Service of assessments.
71. Art. 55 Date of notice.
72. Art. 56 Objections against assessments.
73. Art. 57 Applicability of Administrative Justice Act.
74. Art. 58 Appeals to the Tribunal.
75. Art. 59 Appeals to the Court of Appeal.
76. Art. 60 When assessments or amended assessments are final and conclusive.
77. Art. 60A Executive title.
78. Art. 60B Limitation of action for payment of duty.
79. Art. 61 Service of notices.
80. PART VI
81. Art. 62 Refund of duty.
82. PART VII
83. Art. 63 Court proceedings, etc., in respect of chargeable property.
84. Art. 64 Registration of share transfers.
85. Art. 65 Duties of notaries in the execution of deeds concerning immovable property.
86. Art. 66 Immovable property sold by judicial auction.
87. Art. 67 Indemnification granted.
88. Art. 68 Specialmechanism for out of court settlements.