Duty on Documents and Transfers (Amendment) Rules, 2004

L.N. 7 of 2004

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Duty on Documents and Transfers (Amendment) Rules, 2004

IN exercise of the powers conferred by article 22 of the Duty on

Documents and Transfers Act, the Minister of Finance and Economic

Affairs has made the following rules:-

(1) The title of these rules is the Duty on Documents and

Transfers (Amendment) Rules, 2004, and shall be read and construed

as one with the Duty on Documents and Transfers Rules,1993,

hereinafter referred to as the “principal rules”.

(2) These rules shall come into force on the 1st January

2004.

(Rules 4, 5, 6)

Part I

"FIRST SCHEDULE

INTER VIVOS

This notice must be filed in triplicate

NOTICE, (WORD PROCESSED OR IN BLOCK LETTERS), TO BE FILED ON DEEDS OF TRANSFERS

FOR THE PURPOSE OF FINAL WITHHOLDING TAX AND/OR PROVISIONAL CAPITAL GAINS TAX

IN TERMS OF THE INCOME TAX ACTS, AND FOR THE PURPOSE OF ARTICLE 51 OF THE DUTY ON

DOCUMENTS AND TRANSFERS ACT, CAP. 364.

Global Capital Gains Tax: Lm

Duty on Documents: Lm

Apportioned Amount

of Tax

Transferor's Name

Present Address

Final

Prov.

Tel/Mob.

ID/IT/COS

W/Tax

Tax

No.

No.

Transferee's Name

Present Address

Tel/Mob

ID/IT/COS

No.

No.

N.B. Receipt of duty paid will be sent to the first transferee indicated by the Notary.

Notification of Promise of a

Sale or of a Transfer Number

Name of Notary

Name of

Broker

Date of Deed

I.D./I.T.

The amount of the

Number

consideration or

Lm

FOR OFFICIAL USE ONLY

the value declared

Bank Draft/Cheque No/s

Provisional Final

Capital

Withholding

Gains Tax Tax

Duty on

Documents

DDT 1

DECLARATION BY NOTARY

1. An authenticated copy of the I.D. Card is to be annexed in respect of each individual and the I.T. No.

or Company No. should be given where no I.D. Nos. exist.

2. Continuation Sheets may be used if necessary.

3. Details should be inserted in the space in the order specified.

4. In inter vivos transactions of immovable property a full description of such property is to be given and

if need be a "block plan" and site plan on Land Registration Stationery duly signed by Architect should be

annexed.

5. Photocopy of receipt of Provisional Duty on Documents payment (if applicable) is to be annexed.

Nature of Transaction

Signature of Notary

FOR OFFICIAL USE

Provisional C.G.T. Paid: Lm

Duty on Documents Lm ________________

Provisional Duty

Lm ________________

Final Witholding Tax

Lm

Total

Lm ________________

Receipt No/s

Receipt No/s

Date of Receipt/s

Date of

Receipt

B

Part II

"THIRD SCHEDULE

This notice must be filed in duplicate

NOTICE, (WORD PROCESSED OR IN BLOCK LETTERS), TO BE FILED ON PROMISES OF SALE OR

OF A TRANSFER OF IMMOVABLE PROPERTY OR ANY REAL RIGHT THEREON FOR THE PURPOSE

OF ARTICLE 3(6) OF THE DUTY ON DOCUMENTS AND TRANSFERS ACT, CAP. 364.

Transferor/s Name

Present Address

Tel/Mob.

ID/IT/COS

No.

No.

Transferee/s Name

Present Address

Tel/Mob.

ID/IT/COS

No.

No.

DATE OF PROMISE OF SALE OR OF A TRANSFER

OF IMMOVABLE PROPERTY OR ANY REAL RIGHT THEREON

VALIDITY PERIOD OF SAID PROMISE

The amount of the consideration or the price agreed upon

LM

PROVISIONAL DUTY PAYABLE

LM

DDT 3

DECLARATION BY TRANSFEROR/S AND TRANSFEREE/S

1) A full description of the immovable property or any real right thereon is to be given and

a "block plan" and siteplan on Land Registration Stationery duly signed by Architect

is to be annexed.

2) An authenticated copy by a Notary Public or by an Advocate of the promise of sale or

of the transfer of immovable property or any real right thereon should be annexed.

3) Continuation Sheets may be used if necessary.

4) Details should be inserted in the space in the order specified.

Nature of Transaction

Signature of transferor/s

Signature of transferee/s

Name of Witness to Signatures (Notary or Lawyer)

Signature and rubber stamp of witness

N.B. This notice is invalid if cheque is dishonoured.

FOR OFFICIAL USE

Provisional Duty Paid

LM

Receipt No/s

Date of Receipt/s

B

Part III

"FOURTH SCHEDULE

This notice must be filed in triplicate

CAUSA MORTIS

NOTICE, (WORD PROCESSED OR IN BLOCK LETTERS), TO BE FILED ON DECLARATIONS

CAUSA MORTIS FOR THE PURPOSE OF ARTICLE 51 OF THE DUTY ON DOCUMENTS AND

TRANSFERS ACT, CAP. 364

DECEASED

Name

Last address of deceased

Date of Death

I.D. No.

N.B.

Details should be inserted in the space in the order specified.

TRANSFEREE/S

NAME

Present Address

I.D. Card

Tel/Mob. Apportioned

Number

No.

amount of duty

N.B. Details should be inserted in the space in the order specified. Continuation Sheets may be

used if necessary. The apportioned amount of duty of each transferee causa mortis should be given.

Name of Notary

FOR OFFICIAL USE ONLY

Date of Declaration

The amount of the

Lm

consideration or the value

declared

Duty on Documents

Amount

Bank Draft/Cheque

Lm

No/s

DDT 4

DECLARATION BY NOTARY

1. In the case of a deed of declaration made in terms of article 33 of the Duty on Documents and

Transfers Act, (Cap 364) a copy of the relative deed and of any Will or Wills, or extract thereof, and any

other relevant documents, including site plans of rural property, should be annexed.

2. In respect of declarations causa mortis clearly indicate by marking the appropriate box with an "x".

Testate

Intestate

Nature of Transaction

Signature of Notary

FOR OFFICIAL USE

Duty on Documents: Lm ____________________________________

Receipt No/s

Date of Receipt

For paragraph (2) of rule 8 of the principal rules there shall be

substituted the following new paragraph

“(2) The notice shall be word processed or in block letters

and in the form set out in and shall contain the information required

in the First Schedule to these rules in respect of a deed of transfer

of any immovable property and in the Fourth Schedule to these

rules in respect of a deed containing a declaration made in

connection with article 33 of the Act.”.

Immediately after rule 9 of the principal rules there shall be

added the following new rule 10:-

(1) For the purposes of article 3 (6) of the Act,

“Notice to

be given

the transferee and the transferor or their authorised

by transferee

representative shall give notice, of the relative promise of

transferor on

sale or of a transfer of any immovable property or any real

promise of a

sale or

right thereon, to the Commissioner.

of a transfer

immovable

(2) The notice shall be signed by all the parties to

property.

the agreement and shall be word processed or in block letters

and in the form set out in and contain the information required

in the Third Schedule to these rules.

(3) The Commissioner shall not accept payment

of the relative provisional duty before the said notice has been

filed.

(4) The Commissioner shall not accept such

notice with the relative payment if not filed at the Office of

the Commissioner (Capital Transfer Duty Department) within

twenty one days following that on which the promise of a

sale or of a transfer of immovable property or any real right

thereon is made.

(5) The Commissioner shall be notified of all such

promises of sale or of a transfer of any immovable property

or any real right thereon made on or prior to the 31 st December,

2003 by the 30 th June, 2004; notification of all those made on

1 st January, 2004 or after, shall be filed in the manner referred

to in paragraph (4) hereof;

Provided that no notification shall be required in

the case of promise of sale or of a transfer of an immovable

property or real right thereon drawn prior to the 1 st January,

2004, where deed is to be published prior to 1 st July, 2004.

(6) An extension of the validity period of a

promise of sale or of a transfer of an immovable property or

a real right thereon shall be notified to the Commissioner

within seven days following the date thereof in the same

manner as provided for in paragraph (2).

(7) The receipt of the provisional payment of duty

relating to the promise of a sale or of a transfer of immovable

property or any real right thereon shall be annexed to the

subsequent notarial deed when completed by the notary

publishing such deed and such provisional payment shall be

set off against the duty chargeable in terms of articles 32 and

40 of the Act.

(8) An authenticated copy of the receipt referred

to in the preceding paragraph shall be also annexed to the

Transfer Notice given by the notary publishing the relevant

deed for the purposes of article 51 of the Act.

(9) The Commissioner shall be authorized to

request additional information or the production of supporting

documents he may deem necessary from time to time.

(10) Claims for refund of any duty paid

provisionally in terms of article 3(6) of the Act shall be made

in writing jointly by transferor and transferee and endorsed

by the Notary or Advocate who had authenticated the relevant

promise of a sale or of a transfer of immovable property or

any real right thereon and shall not be considered by the

Commissioner unless he is satisfied that such promise of a

sale or of a transfer of immovable property or any real right

thereon, has lapsed or that both parties have agreed to

terminate their obligation towards one another.”.

4. The First Schedule to the principal rules shall be substituted

by the First Schedule appearing in Part I of the schedule to these Rules.

5. Immediately after the Second Schedule to the principal rules

there shall be added the Third Schedule appearing in Part II of the

Schedule to these Rules.

6. Immediately after the Third Schedule to the principal rules

there shall be added the Fourth Schedule appearing in Part III of the

Schedule to these Rules.

B