Duty on Documents and Transfers Act (Cap. 364)
Duty on Documents and Transfers Act (Cap. 364), article 22
22. (1) The Minister may make regulations for securing the
payment of duty and generally for giving effect to the provisio ns of
this Act, and in particular, but without prejudice to the gener ality of
the foregoing -
(a) for regulating the payment of duty on any category of
documents otherwise than at the office of the
Commissioner;
(b) for ordering the registration or the giving of a notice of
any class of documents chargeable with duty, and for
prescribing the form of such registration or notice, the
time within which such registration or notice must be
given, the persons bound to make or give the same, the
office in or to which the registration or notice is to be
made or given and the civil effects and sanctions
consequent upon the default of such registration or
notice;
(c) for regulating the manner in which duty on any
particular category of documents is to be denoted;
Cap. 625.
(ca)f o r extending all or part of the provisions of this Act,
including any regulations thereunder to any exclusive
economic zone area or environment protection area as
defined in the Exclusive Economic Zone Act a n d
making, amending, substituting or repealing rules or
regulations, prescribing or otherwise providing for
matters contemplated under this Act, in respect of such
areas;
(d) for prescribing anything that may be prescribed in
accordance with the pr ovisions of this Act.
(2) The regulations may provide for the imposition of a penalty
of not more than two thousand and three hundred euro (€2,300) f or
any failure to comply therewith, which penalty shall be recover able
as is provided i n article 16.
Cap. 294 -
Repealed.
(3)* Until such time as regulati ons are made under this Act,
regulations made under the Duty on Documents Act or any law
saved thereunder, shall, where a pplicable be deemed to have bee n
made under this Act.
Rules for the
carrying out of the
provisions of this
Act.
Added by:
XIII. 2015.95.
Amended by:
VIII.2020.41.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.