Duty on Documents and Transfers (Amendment No. 2)

VER|JONI ELETTRONIKA

L.N. 452 of 2010

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Duty on Documents and Transfers (Amendment No. 2)

Rules, 2010

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

Documents and Transfers Act, the Minister of Finance, the Economy

and Investments has made the following rules:-

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

Transfers (Amendment No. 2) Rules, 2010 and they shall be read and

construed as one with the Duty on Documents and Transfers Rules, S.L. 364.06

hereinafter in these rules referred to as "the principal rules".

(Regulation 2)

" FIRST SCHEDULE

INTER VIVOS

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 . / i n c o m e Te l e p h o n e o r

tax registration mobile number

number

Transferor/s

Transferee/s

DDT 1

VER|JONI ELETTRONIKA

SECTION B – INFORMATION ABOUT THE TRANSFER

Date of deed

Description of the property

A full description of the immovable property is to be given and a site plan on Land Registration

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

Other (specify)

Partition

Name of Broker

I.D./I.T. Number

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

Dutiable value of property

Amount of duty payable

Promise of Sale Number

SECTION D

TAX PAYABLE UNDER THE INCOME TAX ACT

Name of Transferor

F i n a l t a x a t F i n a l t a x a t P r o v i s i o n a l Total

12%

7%

tax

Total

SECTION E

PARTICULARS OF BANK DRAFT / CHEQUE

Tax/Duty payable under

BANK

BANK DRAFT / CHEQUE NUMBER

Duty on Documents and Transfers

Act

Income Tax Act

NAME OF NOTARY ...............................................

SIGNATURE OF NOTARY .................................................

FOR OFFICIAL USE

Provisional C.G.T Paid

€ .................... Duty on Documents

€ ....................

Final Witholding Tax

€ .................... Provisional Duty

€ ....................

Total

€ ....................

Receipt No/s

....................... Receipt No/s

Date of Receipt/s

....................... Date of Receipt/s

..................... ".

Receiving Officer

....................... Receiving Officer

VER|JONI ELETTRONIKA

" THIRD SCHEDULE

This notice must be filled 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.

Transferor’s Name

Present Address

Tel/Mob. No.

ID/IT/COS

No.

Transferee’s Name

Present Address

Tel/Mob. No.

ID/IT/COS

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

€

PROVISIONAL DUTY PAYABLE

€

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 site

plan on Land Registration Stationery duly signed by an Architect should 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.

For the First, Third and Fourth Schedules to the principal Substitutes

rules there shall be substituted the First, Third and Fourth Schedules First,

Fourth

respectively as reproduced in the Schedule to these rules.

Schedules to the

principal rules.

VER|JONI ELETTRONIKA

Continuation Sheets may be used if necessary.

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 not attached or is dishonoured

FOR OFFICIAL USE

Provisional Duty Paid

€

Receipt No/s

".

Date of Receipt/s

VER|JONI ELETTRONIKA

" FOURTH SCHEDULE

CAUSA MORTIS

This notice must be filed in duplicate

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.

Name of deceased

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. No. Apportioned

Number

amount of duty

(*)

(*) In the case of a transfer on which no tax is payable in accordance with article 35(2)(iv) of the Act,

insert also the identity card number issued by the National Commission Persons with Disability to the

transferee causa mortis.

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

€

consideration or the value

declared

Duty on Documents

Amount

Bank Draft/

€

Cheque 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 on Land Registration Stationery duly

signed by an Architect 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

€ ...................................................

Receipt No/s.

".

Date of Receipt

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