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

Inhalt

1. Art. 1 Title.
2. Art. 2 Definitions. Cap. 123.
3. Art. 3 Deduction for brokerage fees.
4. Art. 4 Acquisition value of property acquired causa mortis or by donation. Cap. 364. Cap. 364. Cap. 364.
5. Art. 5 Transfer and acquisition value of partitioned property.
6. Art. 6 Transfer value of property transferred to the Government.
7. Art. 7 Emphyteutical concessions and concessions of other rights over property.
8. Art. 8 Parties to declare transfer value of each item of property transferred.
9. Art. 9 Apportionment of transfer value in proportion to undivided shares.
10. Art. 10 Apportionment of transfer value in proportion to area.
11. Art. 11 Apportionment of transfer value on the basis of an architect’s report.
12. Art. 12 Cases where the transfer value is not apportioned.
13. Art. 13 Apportionment of the acquisition value in proportion to undivided share.
14. Art. 14 Apportionment of acquisitionvalue proportion to defined areas.
15. Art. 15 Apportionment of the acquisition value in proportion to calculated areas.
16. Art. 16 Cases where no value is deemed to represent the acquisition value.
17. Art. 17 Saving provision.
18. Art. 18 Evidence of the market value.
19. Art. 19 Reduction of additional tax.
20. Art. 20 Accounts and records.
21. Art. 21 Determination of profits.
22. Art. 22 Information to be given and forms to be submitted.
23. Art. 23 Deed of correction.
24. Art. 24 Assignment of rights and promise of an assignment.
25. Art. 25 Applicability of rule 10 of the Capital Gains Rules. S.L. 123.27.