(9)The provisions of this article shall only be applicable where the Commissioner has so determined and such determination and any determination made pursuant to sub-article (7) or sub-article
\n
(8)shall continue to be applicable as long as the relevant conditions and provisions are satisfied:
\n
Provided that any such determination made in relation to a DUTY ON DOCUMENTS AND TRANSFERS company which falls under sub-article (3)(c), shall, in so far as it is valid as at 31st December, 2010, be considered, as from 1st January, 2011, to be a determination made in relation to a company which falls under sub-article (3)(e):
\n
Provided further that, without prejudice to the powers of the Commissioner (including, for the avoidance of doubt, that of determining at any time that any such determination is no longer applicable due to the non-satisfaction of any of the relevant conditions and provisions), any determination issued in terms of paragraphs (d) or (e) of sub-article (3) shall apply for a term of three years, so however that any such determination made before 1st December 2016 shall apply until 30th November 2019:
\n
Provided also that any determination issued in terms of paragraphs (d) or (e) of sub-article (3) may, at the option of the applicant, be renewed for further periods of three years. Any application for renewal shall be submitted to the Commissioner, stating whether or not there have been any material changes to the facts and considerations contained in the original or previous application, as the case may be, and the nature of any such changes and such renewal shall not be unreasonably withheld by the Commissioner.
\n
(10)The provisions of this article shall not apply: (a) where the marketable securities or interest in a partnership in question are held in a \"property company\" or in a \"property partnership\", as the case may be, as defined in article 2(1) of the Income Tax Act; or (b) where the said exemption arises by virtue of subarticle (3)(d) or sub-article (3)(e), the said marketable securities or interest in a partnership, as the case may be, are acquired by an individual who is ordinarily resident and domiciled in Malta or by any other person (other than any person referred to in sub-article (3)) who is owned or controlled, or acts on behalf of, an individual who is ordinarily resident and domiciled in Malta.
\n
Penalty for contravening articles 32, 33, 39 to 43, 45 and 46.
\n
Amended by:
\n
II. 2002.40;
\n
L.N. 425 of 2007.
\n
Substituted by:
\n
IV. 2011.41.
\n
Amended by:
\n
XII. 2014.46;
\n
VIIII.2020.49.
\n
48.Save as otherwise provided in this Act any person who fails to comply with any of the provisions of articles 32, 33, 39, 40, 41, 42, 42B, 42C, 43, 45 or 46 shall be liable to a penalty of not less than twenty-five euro (€25) but not exceeding one thousand euro (€1,000) for each omission and interest at a rate as prescribed by the Minister on any duty assessed by the Commissioner.
\n
By whom duty on transfers is due.
\n
Amended by:
\n
I. 2010.42;
\n
XII. 2014.47;
\n
XV. 2016.68.
\n
49.(1) Saving the provisions of article 50, the transferor in a transfer inter vivos and the transferee, and where the transfer is effected by public deed or in the case of a declaration made in terms of article 33 the notary publishing the relative deed, shall be jointly and severally liable to pay the duty chargeable on such DUTY ON DOCUMENTS AND TRANSFERS transfer or deed:
\n
Provided that: (a) the liability of the notary publishing such deed shall be limited to the duty chargeable on such transfer established on the basis of: (i) the declarations made in terms of sub-article of article 32(4)(d), of article 33(3) and of article 35 when made for purposes of any relief granted under that article, where applicable; (ii) the value declared in the deed; (iii) the penalties contemplated in articles 50 and 51; and (iv) any result established or indicated through any electronic portal for the submission of tax due on public deeds, provided that correct information is submitted by such notary for the attainment of the said result; (b) the notary shall have a special privilege in respect of the duty payable and paid by him on any transfer effected or declaration made by a public deed, over the immovable transferred.
\n
The special privilege granted by this article shall be registered by the notary within two months from the date of such deed and shall have the same rank as the privileges contemplated in article 2010(c) of the Civil Code; (c) the duty chargeable on a schedule of redemption of ground-rent shall be paid by the emphyteuta; and (d) (Deleted by XV. 2016.68); (e) where duty is chargeable on the transfer of foreign marketable securities referred to in article 42(1)(a)(i), the company that directly owns the immovable property situated in Malta or the real rights thereon shall be jointly and severally liable with the transferor and transferee for payment of the duty chargeable on such transfer of foreign marketable securities.
\n
(2)Duty as provided in article 42B shall be paid to the Commissioner by the transferee acquiring value within fifteen working days from the date of the change referred to in the said article. Such shareholder shall submit together with the payment referred to above any other documents, forms and details as may be prescribed.
\n
50.
\n
Any notary who (a) fails to pay in whole or in part the duty chargeable under the provisions of this Act on any deed received by him; or (b) fails to mention in such deed the amount of duty so chargeable; or Liability of notaries.
\n
Amended by:
\n
L.N. 425 of 2007;
\n
III. 2013.40.
\n
DUTY ON DOCUMENTS AND TRANSFERS (c) fails to comply with any duty imposed on him by any regulation under this Act; or (d) fails to pay in whole or in part the penalty chargeable under article 51, shall be guilty of an offence and shall be liable on conviction to a penalty of not less than eleven euro (11) but not exceeding four hundred and sixty-five euro (465); and the proviso to article 11 shall apply to this article.
\n
Notary to give notice of deeds subject to duty.
\n
Amended by:
\n
L.N. 425 of 2007;
\n
III. 2013.41;
\n
XII. 2014.48;
\n
XIII. 2015.101;
\n
XV. 2016.69;
\n
VIII.2020.50;
\n
XVIII.2021.32.
\n
51.(1) Where a notary receives a deed of transfer of any immovable property or a deed containing a declaration made in accordance with article 33, whether duty is chargeable thereon in accordance with this Act or otherwise, he shall, within fifteen (15) working days and together with the payment of such duty, if any, give notice of such deed to the Commissioner in such form and containing such particulars as may be prescribed:
\n
Provided that no notice shall be given where the Government or the Housing Authority is the transferee.
\n
(2)Any notary who fails to give such notice within forty (40) working days together with any relative payment as provided in sub-article (1), or gives incorrect or incomplete particulars or details shall incur interest at a rate as prescribed by the Minister on any duty due on the transfer to which such duty refers which interest shall start accruing from the expiration of the fifteen (15) working days mentioned in sub-article (1), provided that the total interest shall in no case exceed the amount of the said duty.
\n
Commissioner to determine and assess the duty chargeable.
\n
Amended by:
\n
II. 2003.35;
\n
IV. 2011.42;
\n
III. 2013.42;
\n
XIII. 2015.102;
\n
VIII.2020.52;
\n
XVIII.2021.32.
\n
(3)Interest imposed under sub-article (2) shall be imposed by the Commissioner and shall be paid to him, and all actions for the recovery thereof shall be brought by the Commissioner before the courts of civil jurisdiction in terms of article 466 of the Code of Organization and Civil Procedure.
\n
52.* (1)When the Commissioner is satisfied that the price or consideration, or the value as declared in a document whereby any immovable or any real right over an immovable is transferred, or in a declaration of a transfer causa mortis made in accordance with article 33, is less than eighty-five per centum (85%) of the real value or consideration as established by the Commissioner, or is less than the consideration that results to the Commissioner to have been actually paid, or when a declaration that ought to be made in t e r m s o f ar t ic le 3 3 h a s n ot be e n m a de , h e s h a l l p r oce e d t o determine by order in writing the amount of duty chargeable on the difference between the value or consideration declared and the value or consideration of the immovable as established or as results to the Commissioner to have been actually paid or the duty that would have been payable, as the case may be, and shall raise an assessment accordingly:
\n
Provided that, when a declaration has not been made as aforesaid , no th ing i n t hi s sub -arti cle shal l be co nst ru ed a s *See sub-article (6) of article 69 of the Act as originally enacted, which sub-article has been omitted under the Statute Law Revision Act, 1980.
\n
DUTY ON DOCUMENTS AND TRANSFERS exempting the transferee causa mortis from any obligation to make the relative declaration in accordance with article 33 but any duty paid following an assessment shall also be taken into account in any other declaration made subsequent thereto:
\n
Provided further that, when a declaration has not been made as aforesaid the Commissioner may not exercise his powers under this article after the lapse of thirty (30) years from the happening of the transfer causa mortis.
\n
(2)If the Commissioner is satisfied that the declaration referred to in article 32(4)(d) or that any statement made for the purpose of any relief under article 33, is not complete, correct and true in all details he shall proceed to determine by order in writing the amount of the duty chargeable being the difference between the duty properly chargeable in the absence of such declaration or such statement, as the case may be, and the duty paid on the transfer.
\n
(3)In a transfer inter vivos, the transferor and the transferee shall be jointly and severally liable to pay the duty referred to in this article.
\n
(4)(a) Where the Commissioner has determined that the value of an immovable as declared in a document of transfer or in a declaration of a transfer causa mortis is less th an eig ht y fi ve per centum o f t he rea l val ue or consideration as provided in sub-article (1) or where in the opinion of the Commissioner the document of transfer or the deed of declaration made in accordance with article 33 does not reflect the true conditions of the transfer, the transferor in a transfer inter vivos and the transferee shall be liable to pay an additional duty equivalent to twenty per centum (20%) of the amount of duty assessed by the Commissioner as aforesaid:
\n
Provided that, in addition to the above-mentioned additional duty, 'the transferee shall be liable to pay interest at a rate as prescribed by the Minister which interest shall start accruing after the expiration of three months from either of the following: (i) the date of notification of the original assessment where no objection is made, or where the value is not reduced by the Commissioner following the filing of an objection; or (ii) the date of notification of the revised assessment issued in terms of article 56, where the value has been reduced by the Commissioner following an objection:
\n
Provided further that interest shall in no case exceed the duty assessed by the Commissioner in respect of each assessment. (b) The transferee only shall be liable to any duty or additional duty assessed because the declaration or statement referred to in sub-article (2) is not complete, DUTY ON DOCUMENTS AND TRANSFERS correct and true.
\n
(5)Saving the other provisions of this article, the Commissioner may raise an assessment as provided in this article, at any time, within one year from the day of the receipt by the Commissioner of the notice referred to in article 51:
\n
Provided that in the case of a notice in respect of a declaration of a transfer causa mortis such assessment may be made within four years of the receipt of such notice.
\n
Added by:
\n
I. 1998.6.
\n
Banking credit cards.
\n
Added by:
\n
I. 1998.6.
\n
Amended by:
\n
L.N. 425 of 2007.
\n
TITLE III
\n
Other Documents 52A. (Deleted by Act I. 2010.43). *
\n
PART IV
\n
Documents upon which Duty must be paid before use thereof is made Duty on documents made outside Malta.
\n
Amended by:
\n
VIII.2020.52.
\n
53.(1) Duty on every document executed outside Malta being such as, if executed in Malta would be liable to duty, shall, before any use thereof is made in Malta, be paid by the person by whom such use is made at the rate prescribed in this Act for such document were it executed in Malta.
\n
(2)Any person who fails to comply with the provisions of this article shall be liable to the same penalty as would be applicable to the default together with interest at a rate as prescribed by the Minister on any duty assessed by the Commissioner if it were committed in respect of a document of an identical or analogous nature executed in Malta.
\n
PART V
\n
Assessments - Objections - Appeals Service of assessments.
\n
54.The Commissioner shall cause to be served on the person liable to pay the duty, or on his lawful representative, a notice s t a ti n g t he a m o un t o f du t y p a y a b l e in a c c o rd a n c e wi t h t he provisions of this Act, and indicating his rights under article 56 hereof.
\n
Date of notice.
\n
55.An assessment shall for all purposes of this Act be deemed to have been made by the Commissioner on the date of service of the notice aforesaid.
\n
Objections against assessments.
\n
Amended by:
\n
IV. 2011.43.
\n
56.(1) If any person served with or affected by a notice of assessment wishes to contest that assessment, he may apply to the Commissioner for its revocation or revision by a notice of objection in writing specifying the grounds of the objection to the assessment and made within thirty days from the date of the service of the notice aforesaid: *See article 43(2) of Act I of 2010 for transitory provision.
\n
DUTY ON DOCUMENTS AND TRANSFERS Provided that the Commissioner shall extend the said period as may be reasonable in the circumstances if he is satisfied that that person was prevented from contesting the assessment owing to sickness, or absence from Malta, or any other reasonable cause.
\n
(2)Where any person who has objected to an assessment agrees with the Commissioner as to the amount of duty payable thereunder, the assessment shall be amended accordingly, and notice of the duty payable shall be served upon such person.
\n
(3)If no agreement is reached as provided in sub-article (2), the Commissioner shall determine the duty by order in writing and serve on the person objecting a notice of his refusal to amend the assessment as desired by such person within three years from the date of receipt of the aforementioned notice of objection.
\n
57.(1) The Administrative Review Tribunal shall be competent to hear and determine appeals in accordance with the provisions of article 58.
\n
(2)The provisions of the Administrative Justice Act, in so far as they apply to the Administrative Review Tribunal, shall apply to any proceedings before the said Tribunal and the words \"public administration\" in the said enactment shall be construed as a reference to the Commissioner for Tax and Customs.
\n
(3)The provisions of article 25 of the Administrative Justice Act shall apply to any proceedings pending before the Board of Special Commissioners for Duty on Documents and Transfers any such proceedings shall be assigned to the Administrative Review Tribunal in terms of the aforesaid article 25 with effect from 1st September, 2009.
\n
(4)Any pending appeal before the Board of Special Commissioners for Duty on Documents and Transfers constituted under this Act prior to the abolition of the said Board shall continue to be heard before the Administrative Review Tribunal and any appeal which under this Act could be made before the Board of Special Commissioners for Duty on Documents and Transfers shall be made before the Tribunal.
\n
(5)Any pending appeal before the Board of Special Commissioners for Duty on Documents constituted under the Duty on Documents Act * prior to the abolition of the said Board, shall continue to be heard before the Tribunal and any appeal which under the Act could be made before the Board of Special Commissioners for Duty on Documents shall be made before the Tribunal.
\n
(6)Any appeal pending on 1st September, 2009 before the Court of Appeal from a decision of the Board of Special Commissioners for Duty on Documents and Transfers and any appeal pending on 1st September 2009 before the Court of Appeal from a decision of the Board of Special Commissioners for Duty on Documents shall continue to be heard by that Court, provided that *Repealed by the Duty on Documents and Transfers Act (Cap. 364) Applicability of Administrative Justice Act.
\n
Amended by:
\n
XVI. 1994.13;
\n
VI. 2001.23.
\n
Substituted by:
\n
L.N. 245 of 2009.
\n
Amended by:
\n
XXII. 2011.5.
\n
DUTY ON DOCUMENTS AND TRANSFERS if the said Court were to annul a decision of any one of the Boards aforesaid and remit it back to any one of the said Boards, the remittance shall be made to the Administrative Review Tribunal which shall hear and decide that case accordingly.
\n
(7)The Commissioner shall publish all decisions given by the Tribunal on points of law.
\n
(8)The Tribunal shall have power to summon any person to give evidence or to produce books or other documents before it, and the Chairperson shall have power to administer the oath to any person appearing before the Tribunal:
\n
Provided that no person shall, by virtue of this sub-article, be obliged to disclose information in respect of which the said person is under the duty of professional secrecy.
\n
S.L. 364.05 Appeals to the Tribunal.
\n
Amended by:
\n
L.N. 245 of 2009;
\n
XIII. 2015.103.
\n
(9)The Appeals (Board of Special Commissioners for Duty on Documents) Rules shall, until repealed or substituted in terms of the Administrative Justice Act, continue to apply to the Tribunal when hearing appeals previously lodged before the Board of Special Commissioners for Duty on Documents and Transfers.
\n
58.(1) Any person who feels aggrieved by an assessment, and has not agreed with the Commissioner on the amount of duty payable as provided in article 56(1), may enter an appeal to the Tribunal within thirty days from the date of the service upon him of a notice of the refusal of the Commissioner to amend the assessment as desired.
\n
(2)Every person appealing shall appear before the Tribunal either in person or by an agent.
\n
(3)The onus of proving that the assessment complained of is excessive shall be on the appellant.
\n
(4)Subject to the provisions of sub-article (3), the Tribunal shall confirm, reduce, increase or annul the assessment or make such order thereon as it may deem appropriate, but any such r e d u c t i o n o r in c r e a s e m a y r e f er on l y t o th o s e h e a d s of t he Commissioner’s decision against which an appeal is entered:
\n
Provided that in the case of a declaration that is required to be made in terms of article 33 or of a notice that is required to be made in terms of article 45, the Tribunal shall summarily reject any appeal before it and confirm the assessment complained of, unless prima facie evidence is brought before it that such declaration or notice, as the case may be, has been made by the date on which the appeal was entered.
\n
(5)An appeal to the Tribunal shall not be withdrawn or discontinued except with the consent of the Commissioner.
\n
(6)The Tribunal may order the correction of any arithmetical error incurred in any of its decisions on an application filed by either party within ten days from the service upon him of such decision and served on the other party.
\n
DUTY ON DOCUMENTS AND TRANSFERS 59. (1) Appeals to the Court of Appeal from decisions of the Tribunal shall be lodged in terms of Part IV of the Administrative Justice Act, subject to the following: (a) where the total amount of duty payable in dispute at the time when the appeal was lodged before the Tribunal is less than one million and one hundred and sixty-five thousand euro (€1,165,000) to the Court of Appeal (Inferior Competence); and Appeals to the Court of Appeal.
\n
Amended by:
\n
VI. 2001.23.
\n
Substituted by:
\n
L.N. 245 of 2009. (b) where the total amount of duty payable in dispute at the time when the appeal was lodged before the Tribunal is of one million and one hundred and sixtyfive thousand euro (€1,165,000) or more, to the Court of Appeal (Superior Competence).
\n
(2)The Court of Appeal shall give the parties seven clear days’ notice of the date fixed for the hearing of the appeal.
\n
(3)The Court may confirm, reduce, increase or annul the assessment as determined by the Tribunal or make such order thereon as it may deem appropriate but any such reduction or increase may refer only to those heads of the Tribunal’s decision against which an appeal is entered.
\n
(4)Notice of the amount of duty payable under the assessment as determined by the Court of Appeal shall be served by the Commissioner in the manner provided in article 61.
\n
(5)The Board established under article 29 of the Code of Organization and Civil Procedure may make rules concerning appeals to the Court of Appeal from decisions of the Tribunal under this article.
\n
(6)The powers vested under sub-article (5) shall also apply to the making of Rules relative to appeals made from the Board of Special Commissioners for Duty on Documents and the Board of Special Commissioners for Duty on Documents and Transfers.
\n
60.Where no valid objection or appeal has been lodged against an assessment, or where the amount of the duty has been agreed to under article 56(2), or where an amount of the duty and additional duty is paid as provided in article 52 of the Act, in respect of such duty and additional duty so paid, or where an appeal has been withdrawn or discontinued, or where the amount of duty payable has been determined on objection or appeal, the assessment as made or agreed to or determined on objection or appeal, as the case may be, shall be final and conclusive for all purposes of this Act:
\n
Provided that nothing in this Part of this Act shall prevent the Commissioner from making any refund or adjustment under the provisions of article 62 or any assessment or additional assessment which does not involve re-opening any matter which has already been determined on appeal.
\n
When assessments or amended assessments are final and conclusive.
\n
Amended by:
\n
II. 2003.36.
\n
DUTY ON DOCUMENTS AND TRANSFERS Executive title.
\n
Added by:
\n
IV. 2011.44.
\n
Amended by:
\n
VIII.2020.53.
\n
60A. (1) An assessment which is final and conclusive in accordance with article 60 shall be an executive title within the meaning and for the purposes of Title VII of Part I of Book Second of the Code of Organization and Civil Procedure.
\n
(2)If duty and, or additional duty and, or interest is not paid as prescribed in this Act, the Commissioner shall serve a demand note upon the person liable for the payment, and if payment is not made within thirty (30) days from the date of the service of such demand note, the Commissioner may enforce payment in virtue of the executive title referred to in sub-article (1), after two days from the service of an intimation for payment made by means of a judicial act.
\n
(3)Upon the lapse of the period of two (2) days mentioned in subarticle (2), the Commissioner shall be entitled to register in the public registry or land registry, as the case may be, a note of privilege for the amount demanded in the judicial act which note of privilege shall be registered by an advocate or notary.
\n
Limitation of action for payment of duty.
\n
Added by:
\n
IV. 2011.44.
\n
60B. (1) Save as otherwise expressly provided in this Act, no action for payment of duty and, or additional duty and, or interest may be taken after the lapse of five years from the date on which the relative assessment becomes final and conclusive.
\n
(2)The running period of prescription specified in this article shall be interrupted by any judicial act filed before the expiration of such period by the Commissioner whereby any payment of duty is claimed.
\n
Service of notices.
\n
Amended by:
\n
IV. 2011.45.
\n
61.(1) A notice given by the Commissioner for the purposes of this Act shall be served on the person to whom it is addressed either personally or by being sent by registered post to his last known business or private address:
\n
Provided that where such notice is not made because the taxpayer could not be found or for other reasons attributable to him and the Commissioner publishes a notice in the Gazette and in one or more daily newspapers stating that a notice has been made and inviting the taxpayer to call for it at the Department, then such notice shall also be deemed to have been duly notified.
\n
(2)In the case of service by registered post, unless the contrary is proved, the notice shall be deemed to have been served: (a) in the case of a person residing in Malta, not later than the third day succeeding the day of postage; and (b) in the case of a person not so residing, on the day succeeding that on which the notice would have been received in the ordinary course by post.
\n
PART VI
\n
Refund of Duty DUTY ON DOCUMENTS AND TRANSFERS 62. (1) The Commissioner may, subject to such conditions as may be prescribed, refund the duty where (a) any document has been inadvertently spoiled, mutilated, or rendered unfit for use before it is executed; or Refund of duty.
\n
Amended by:
\n
XII. 2014.49;
\n
XV. 2016.70. (b) a document is subsequently expressly declared to be null by any competent court; or (c) the material condition of a document is such as to justify its substitution by another document of a similar nature, provided that the consent of the Commissioner for such substitution is obtained before it is made and that the duty applicable for the document at the time the substitution is made has been duly paid; or (d) the amount received by the Commissioner was not due; or (e) due to an error in computation, excessive duty has been paid; or (f) a document drawn for purposes of registration or filing with an authority established by law is rejected owing to its non-conformity with the requirements of the authority concerned, where the document, whether or not it may be construed to have some validity between the parties, has failed to achieve the purpose for which it was executed.
\n
(2)Claims for the refund of any duty under this article shall be made in such manner and within such period as may be prescribed.
\n
(3)Where in the case of the persons mentioned in articles 32(4)(a) and 32C who acquire a second residence it is proved to the satisfaction of the Commissioner that their former residence was sold within one year from the date of acquisition of their second residence, such persons shall, notwithstanding the provisions of paragraph (d) of article 32(4) and the last proviso to article 32C, be entitled to a refund of the duty paid in excess of the duty properly chargeable in respect of the acquisition of such residence as established under the provisions of articles 32, 32C and 40, as applicable.
\n
(4)Nothing in this article contained shall be deemed or made use of to supersede or replace the provisions of article 56.
\n
PART VII *
\n
Protection of the Duty 63. (1) No person bound to make a declaration or lodge a notice in respect of a transfer causa mortis or liable for the payment of the duty under any of the provisions of this Act may, after the lapse of the time prescribed for the making of such a declaration or *See article 71 of the Act as originally enacted, which has been omitted under the Statute Law Revision Act, 1980.
\n
Court proceedings, etc., in respect of chargeable property.
\n
DUTY ON DOCUMENTS AND TRANSFERS notice, institute or prosecute any legal proceedings, or make any claim in any government department, in respect of any property which should be included in such a declaration or notice unless it is shown that the declaration or notice as the case may be has been made and includes the property to which the proceedings or claim refers.
\n
(2)The default of proof that the declaration or notice has been made may be pleaded by the parties at any stage of the legal proceedings, and shall in all cases be raised by the court ex officio.
\n
The legal proceedings shall thereupon be stayed forthwith and shall not be prosecuted until the omission is rectified by the person liable therefor or by any other interested party.
\n
(3)In the cases referred to in this article, the court shall give the necessary directions in order that the property forming the subject-matter of the legal proceedings shall not suffer any prejudice.
\n
(4)The provisions of this article shall not apply after the lapse of ten years from the relative transfer causa mortis.
\n
Registration of share transfers.
\n
Amended by:
\n
I. 2010.44;
\n
XIX. 2010.56.
\n
64.(1) No person or authority shall, where a transfer is subject to duty under this Act, or where a transfer of value is exempt from duty by virtue of the proviso to article 42B, other than paragraph (iv) of the said proviso, register any transfer, reduction, or allotment of company shares whether in the name of a transferee or any other person claiming through or under him or otherwise, before ascertaining that such transfer, reduction or allotment has been notified to the Commissioner in accordance with this Act.
\n
(2)Any person acting in contravention of this article shall be liable for the payment of the relative duty.
\n
Duties of notaries in the execution of deeds concerning immovable property.
\n
Amended by:
\n
L.N. 425 of 2007;
\n
XII. 2014.50;
\n
XV. 2016.71.
\n
65.(1) It shall be the duty of every notary executing any deed of partition, sale, grant, assignment or other transfer of immovable property or of rights annexed thereto, to state in the deed whether the property in question came to the partitioners, sellers, grantors, assignors, or other transferors by onerous title or under a transfer causa mortis or otherwise, and (a) where such property came to the said persons by onerous title, or was assigned to such persons under a deed of partition, or was acquired by such persons under any title, other than by a transfer causa mortis, or came to the said persons under a transfer causa mortis happening prior to the 25th November 1992, or came to the said persons under a chargeable transmission referred to in article 3 of the Death and Donation Duty (Repeal) Act, 1993, to record in the deed all relevant details:
\n
Provided that, where the notary is not engaged to examine the title of property so transferred in accordance with article 84C of the Notarial Profession and Notarial Archives Act, he may make such statement by basing himself on the declarations of the transferors on the DUTY ON DOCUMENTS AND TRANSFERS relative deed; (b) where such property, not being property assigned to the said persons under a deed of partition, came to the said persons under a transfer causa mortis, other than by a transfer as is referred to in paragraph (a), to indicate in the deed the date on which a declaration in respect of the transfer causa mortis was made giving all details of the deed whereby the declaration was made; (c) saving the provisions of article 62, where the parties to a deed correct the said deed by means of a deed of correction or where a Notary publishes any notarial corrective deed in terms of article 45A of the Notarial Profession and Notarial Archives Act and which deed has the effect of altering the amount of tax which was due on the said original act, such Notary shall also give notice in terms of this Act and pay any difference in tax, if due. The said deed of correction or notarial corrective deed may also be used as a basis to make a claim for refund of any overpaid tax:
\n
Provided that the provisions of article 51(2) shall only apply as from the date of the said deed of correction or the notarial corrective act:
\n
Provided further that the provisions of this sub-article shall not apply where the property is transferred by the Government.
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(2)No deed referred to in sub-article (1) shall be executed where the property has come to the partitioners, sellers, grantors, assignors or other transferors under any transfer causa mortis other than a transfer referred to in sub-article (1)(a) unless the relative declaration of the transfer causa mortis has been made.
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(3)If a notary contravenes the provisions of sub-article (1), he shall be guilty of an offence and shall be liable, on conviction, to a fine (ammenda) of not less than twenty-three euro (23) and not exceeding two hundred and thirty euro (230) for each contravention, and the proviso to article 11 shall apply to this article.
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(4)If a notary contravenes the provisions of sub-articles (1) or
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(2), he shall be liable for the payment of double the relative duty.
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66.(1) Where any immovable property or rights annexed thereto are sold by judicial auction, the Registrar of the Court under the authority of which the sale has taken place shall, after notifying the person or persons appearing to be interested therein, remit to the Commissioner from the p roceeds lodged in court, w ith preference over any other person not having a prior claim to that of the Government as provided in sub-article (4), the amount of any duty which may still be due in respect of the property or rights sold.
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(2)Any interested party may oppose the remittance aforesaid by sworn application filed against the Commissioner within six Immovable property sold by judicial auction.
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Amended by:
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L.N. 181 of 2006.
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DUTY ON DOCUMENTS AND TRANSFERS working days from the receipt of the Registrar’s notification.
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(3)No bid animo compensandi made in any judicial sale by auction of immovable property or rights annexed thereto shall be approved for the purposes of article 331 of the Code of Organization and Civil Procedure unless it is shown that the duty to which the property affected by the sale may be subject has been paid.
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(4)(a) Government shall have a special privilege in respect of the duty payable under this Part of this Act over all the property transferred causa mortis. (b) With regard to immovable property, the special privilege granted to Government by this article shall not affect: (i) real rights acquired by third parties over the property in question before the happening of the transfer causa mortis; or (ii) third parties in possession of the property:
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Provided that the said special privilege shall not affect: (i) the privilege or hypothec registered by the creditors of such person before his death or within three months of his death or any shorter period established by law; (ii) the rights of those creditors who have demanded the separation of the said person’s estate from that of his heirs:
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Provided further that this benefit shall not apply to the legatees who may have obtained such separation of estates.
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Indemnification granted.
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Special mechanism for out of court settlements.
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Added by:
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XXX.2025.7. (c) The special privilege granted by this sub-article over immovable property shall be registered by the Commissioner within two months from the date on which the relative assessment raised in accordance with the provisions of this Act becomes final and conclusive and shall rank immediately after the privileges contemplated in article 2010 of the Civil Code.
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67.Every person required or authorized by any of the provisions of this Act to do anything for the protection of the duty shall be and is hereby indemnified against any person whomsoever for anything done by him in pursuance or by virtue of any of those provisions.
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68.
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(1)Notwithstanding any other provision of this Act or of any other law, upon the conclusion of an agreement made in terms of this article between the Commissioner and any person obliged to make any payment under this Act, hereinafter in this article referred to as the \"debtor\" or the \"taxpayer\", providing for the payment of an additional penalty in addition to any other penalties otherwise provided for in this Act, all criminal liability of the debtor for any breach against this Act DUTY ON DOCUMENTS AND TRANSFERS and for any connected breach in respect of the acts in relation to which the agreement has been entered, shall be extinguished:
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Provided that the additional penalty that such person shall be liable to pay in respect of such breach or breaches shall amount to a minimum of ten thousand euro (€10,000) and a maximum of one million euro (€1,000,000), and shall be imposed in terms of a Schedule to be prescribed by the Minister under this Act, and this in addition to any other amount provided for in this Act for the debtor’s default and quantified according to the final agreement:
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Provided further that the agreement to pay any fine or make any other payment under an agreement as provided for in this article shall not extinguish any civil liability to make any payment not covered by the agreement entered into in terms of this article.
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(2)(a) The provisions of this article shall apply where the Commissioner, acting upon the written request of the taxpayer and the notification of adjustment of previous declarations given by the taxpayer, accepts that the adjustments have been correctly made and shall give notice in writing to the taxpayer of a draft agreement in terms of this article to be signed within six (6) months from the date of the request of the taxpayer:
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Provided that the said period of six (6) months may be extended by the Commissioner if he is satisfied that a longer period is required to determine the extent of the proceeds of the breach. (b) The draft agreement shall include the following: (i) details of the breach or breaches which may include admissions made by the debtor; (ii) an obligation upon the debtor to pay and a quantification of the additional penalty together with any other payment due in terms of this Act for any default; (iii) the period allowed for the payment of the amounts due under the agreement; (iv) the consequences of any failure to comply with any terms of the agreement including those provided in articles 187A, 187B and 187C of the Criminal Code; (v) any other terms and conditions imposed by the Commissioner:
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Provided that when a draft agreement is notified as aforesaid, an agreement in terms of this sub-article shall be signed and returned to the Commissioner within one (1) month, and if the signed agreement is not received by the Commissioner within the said timeframe, which may DUTY ON DOCUMENTS AND TRANSFERS be extended by the Commissioner upon reasonable cause being shown by the taxpayer, the provisions of this article shall have no effect:
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Provided further that the amount resulting from this agreement shall constitute an executive title within the meaning of and for the purposes of Title VII of Part I of Book Second of the Code of Organisation and Civil Procedure.
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(3)The period of prescription in respect of the breach and connected breaches shall be suspended during the times established in, or under sub-article (2) and no prosecution shall be instituted in respect of the breach and connected breaches during the time when those periods are running:
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Provided that no prosecution shall be annulled on the ground that it was instituted in violation of this sub-article.
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(4)The provisions of this article shall also apply upon the request of the debtor in any case where the debtor has been charged before a court in relation to the breach or breaches and connected breaches, but before final judgment has been given in the case.
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(5)Where proceedings are pending before the Court of Magistrates as a court of criminal inquiry and the existence of an agreement is brought to the Court’s notice, the Court shall, upon being satisfied that the breach or breaches mentioned in the charge are breaches to which this article applies or connected breaches, assume the function of a court of criminal judicature and declare the criminal action extinguished in respect of such charges. The Court shall likewise declare the criminal action extinguished if it is a court of criminal judicature whether at first instance or at appeal stage notwithstanding any previous judgment delivered in the cause which has not become final.
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(6)In this article: \"agreement\" means and includes a document evidencing an agreement reached between the Commissioner and the debtor in terms of this article and also includes a document or a declaration issued by the Commissioner after the coming into force of this article confirming that the debtor has before the coming into force of this article regularised his position with the Commissioner and has after the coming into force of this article satisfied the requirements thereof by accepting to pay the additional penalty; \"breach\" or \"breaches\" includes any act or acts which constitute a criminal offence; \"Commissioner\" means the Commissioner for Tax and Customs;
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DUTY ON DOCUMENTS AND TRANSFERS \"connected breach\" means any act which constitutes a criminal offence committed in pursuance of committing a breach against this Act and shall include: (i) a breach committed, even if at different times, in pursuance of a pre-concerted plan to commit a breach against this Act; (ii) a breach committed with the object of procuring the means for the commission of a breach against this Act; (iii) a breach committed with the object of facilitating the commission or completion of a breach against this Act, or of ensuring impunity for such a breach; (iv) a breach which in a single context violates more than one provision of law where at least one provision relates to a breach against this Act; (v) a breach committed through the apparently legitimate use of the proceeds of a breach against this Act:
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Provided that a connected breach shall not include any act included in Sub-title IV of Title III of Part II of Book First of the Criminal Code; \"this Act\" includes any subsidiary legislation issued thereunder.
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SCHEDULE Added by:
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L.N. 224 of 2016. (Articles 3 and 22) Service For the correction of a promise of sale For every copy of the promise of sale agreement Fee €5.00 €10.00