Duty on Documents and Transfers (Amendment) Rules, 2006

L.N. 113 of 2006

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Duty on Documents and Transfers (Amendment) Rules, 2006

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

Documents and Transfers Act, the Prime Minister and Minister of

Finance has made the following rules>–

The title of these rules is the Duty on Documents and Transfers Title.

(Amendment) Rules, 2006, and they shall be read and construed as one

with the Duty on Documents and Transfers Rules, 1993, hereinafter

referred to as “the principal rules”.

Rule 2

"FIRST SCHEDULE

NOTICE OF AN INTER VIVOS TRANSFER OF IMMOVABLE PROPERTY TO BE GIVEN IN TERMS OF

THE DUTY ON DOCUMENTS AND TRANSFERS ACT AND THE INCOME TAX ACTS

This form must be completed by the Notary publishing the deed of transfer and must be filed by the Notary in triplicate

within 15 working days from the date of the transfer.

Continuation sheets are to be added as necessary.

SECTION A - PARTICULARS OF THE PARTIES

In the case of non-resident individuals who are not registered for income tax purposes, state the passport number and the

country of issue. In the case of non-resident legal persons that are not registered for income tax purposes, give any

available identification details.

Name

Surname

Address

I.D. / income

Telephone

tax

or mobile

registration

number

number

Transferor/s

Transferee/s

SECTION B – INFORMATION ABOUT THE TRANSFER

Date of deed

Description of the property

A full description must be given and, if need be, a "block plan" and a site plan on Land Registry stationery duly signed by

an architect should be annexed

Type of transfer

In the case of mixed transfers, mark all applicable boxes

Sale

Emphyteutical

Donation

Exchange

concession

Assignment on

Datio in solutum

Other (specify)

Partition

The manner in which the property was acquired

In the case of mixed acquisitions, mark all applicable boxes

Purchase

Emphyteutical

Donation

Exchange

concession

Inheritance

Assignment on Partition

Other (specify)

SECTION C

DUTY ON DOCUMENTS AND OTHER TRANSFERS (DDTA)

Exemptions and relief

A transfer from one company to another that qualifies for the intra-group exemption under art. 43 DDTA

An assignment that is exempt in terms of art. 32(1) DDTA

A partition of inherited property that is exempt in terms of art. 32(5) DDTA

A transfer that is exempt from duty for reasons other than those mentioned above

Specify grounds for exemption:-

A transfer that qualifies for relief from duty under art. 32(4) DDTA

Amount of duty payable

SECTION D

TAX PAYABLE UNDER THE INCOME TAX ACT

Name of Transferor

Final Tax at

Final Tax at

Provisional

Total

12%

7%

tax

Total

Signature of Notary

Date

For official use

Date of delivery of notice: _________________________

Amount paid: Lm ______________________

P.S. Number

Bank draft /cheque

Bank

No

Date

.

Receiving officer

"

For the First Schedule to the principal rules there shall be Substitution of the

First Schedule.

substituted the Schedule to these rules.

AVVIŻ TA' TRASFERIMENT INTER VIVOS TA' PROPRJETA' IMMOBBLI LI GĦANDU JINGĦATA

SKOND L-ATT DWAR IT-TAXXA FUQ DOKUMENTI U TRASFERIMENTI U L-ATTI DWAR IT-TAXXI

Din il-formola għandha timtela min-Nutar li jippubblika l-att ta' trasferiment u għandha tingħata min-Nutar fi tliet kopji fi

żmien ħmistax-il jum tax-xogħol mid-data tat-trasferiment.

Għandhom jiżdiedu paġni ta' kontinwazzjoni skond ma jkun meħtieġ.

SEZZJONI A – DETTALJI TAL-PARTIJIET

Fil-każ ta' individwi li ma humiex residenti u li ma humiex reġistrati għall-finijiet tat-taxxa fuq l-income, agħti n-numru

tal-passaport u l-pajjiż fejn ikun inħareġ. Fil-każ ta' persuni legali li ma humiex residenti u li ma humiex reġistrati għall-

finijiet tat-taxxa fuq l-income, agħti dawk id-dettalji dwar l-identita' li bihom jistgħu ikunu magħrufa .

Isem

Kunjom

Indirizz

Numru tal-karta

Numru tat-

ta' l-identita' / tat-

telefon jew

taxxa fuq l-

tal-mobile

income

Persuni li qed

jittrasferixxu

Persuni li

lilhom qed isir

it-trasferiment

SEZZJONI B – INFORMAZZJONI DWAR IT-TRASFERIMENT

Data ta' l-att

Deskrizzjoni tal-proprjeta’

Għandha tingħata deskrizzjoni sħiħa u, jekk ikun meħtieġ, għandhom jiġu mehmużin "block plan" u pjanta fuq karti tar-

Reġistru ta' l-Art iffirmati kif imiss minn perit arkitett

Tip ta' trasferiment

Fil-każ ta' trasferiment li jaqa' taħt iktar minn tip wieħed, immarka l-kaxxi kollha li jkunu applikabbli.

Bejgħ

Konċessjoni emfitewtika

Donazzjoni

Permuta

Assenjament fuq

Datio in solutum

Oħrajn (agħti t-tip speċifiku)

qasma

B.4. Tip ta' akkwist

Fil-każ ta' akkwist li jaqa' taħt iktar minn tip wieħed, immarka l-kaxxi kollha li jkunu applikabbli.

Xiri

Konċessjoni emfitewtika

Donazzjoni

Permuta

Wirt

Assenjament fuq qasma

Oħrajn (agħti t-tip speċifiku)

SEZZJONI Ċ

TAXXA FUQ DOKUMENTI U TRASFERIMENTI (ATDT)

Eżenzjonijiet u ħelsien mit-taxxa

Trasferiment minn kumpannija għal oħra li jikkwalifika għall-eżenzjoni li tingħata lil gruppi ta'

kumpanniji taħt l-art. 43 ATDT

Assenjament li huwa eżenti skond l-art. 32(1) ATDT

Qasma ta' proprjeta' li ġejja minn wirt li hija eżenti skond l-art. 32(5) ATDT

Trasferiment li huwa eżenti għal raġunijiet oħra barra dawk imsemmija hawn qabel

Agħti r-raġunijiet speċifiċi għall-eżenzjoni

Trasferiment li jikkwalifika għall-ħelsien mit-taxxa taħt l-art. 32(4) DDTA

Ammont ta' taxxa li għandu jitħallas

SEZZJONI D

TAXXA LI GĦANDHA TITĦALLAS TAĦT L-ATT DWAR IT-TAXXA FUQ L-INCOME

Isem ta' min qed jittrasferixxi

Taxxa finali

Taxxa finali

Provisional

Total

bit-12%

bis- 7%

tax

Total

Firma tan-Nutar

Data

Għall-użu uffiċjali

Data li fiha jingħata l-avviż

Ammont imħallas: Lm _____________________

Numru tal-P.S.

Bank draft / cheque

Bank

Nru

Data

.

Uffiċjal li jirċievi l-ħlas

"