|
| All facts and circumstances to be set out |
| Instrument relating to distinct matters |
6. Except where express provision to the contrary is made by this Act or any other Act —
|
| How duties are denoted |
| 6A. Except where express provision is made to the contrary in this Act, all duties chargeable on any instrument are to be paid and denoted by attaching to the instrument a stamp certificate relating to the instrument. |
| E‑Stamping system |
| 6B.—(1) The computer service known as the E‑Stamping system and established under section 6B as in force immediately before 4 October 2018, may be used for the purposes mentioned in subsection (2). [37/2018]
|
| Electronic assessment and stamping of instruments |
6C.—(1) For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an assessment of the duty (and any penalty) in relation to the instrument.
|
| Electronic funds transfer of duty |
| 6D.—(1) A person using the E‑Stamping system may maintain an electronic banking facility with a bank to enable the transfer of funds from the person’s designated account with the bank to an account specified by the Commissioner. [37/2018]
|
| 7. [Repealed by Act 33 of 1999] |
| 8. [Repealed by Act 33 of 1999] |
| Composition of duty |
9.—(1) Where the Commissioner is of the opinion that it is impracticable or inexpedient to require that the duty payable under this Act should be charged and paid on each separate instrument, the Commissioner may by order authorise any person to compound the payment of duty on such instruments as may be specified in the order on the following conditions:
|
| 10. [Repealed by Act 33 of 1999] |
| Where duty chargeable depends on duty paid on another instrument |
| 11. Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last mentioned duty may, if application is made to the Commissioner for that purpose, and on production of both the instruments, be denoted upon such firstmentioned instrument in such manner as the Minister may by rules prescribe. |
| Counterparts |
| 12.—(1) The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) is not to be deemed duly stamped unless it is stamped as an original instrument. [23/2011]
|
| Instrument exempt from duty if its original is stamped, etc. |
| 12A. An instrument (whether it is the original or a duplicate or counterpart of an instrument) executed on or after 19 February 2011 is exempt from duty if the original or a duplicate or counterpart (as the case may be) of that instrument has been duly stamped. [23/2011] |