S.L. 123.199 Art. 3Applicability .

These rules apply to any transfer of property that, were it not for the provisions of these rules, would be subject to tax in terms of article 5A of the Act at the rate of eight percent (8%) or ten percent (10%) of the transfer value and that is made on or after 9th

June 2020 in terms of a promise of sale or transfer notice of which would have been given to the Commissioner for Revenue in accordance with sub-article (6) of article 3 of the Duty on Documents and Transfers Act by not later than 31st December 2021.