Duty on Documents and Transfers Act (Cap. 364), article 44

44. Where any person fails to produce to the Commissioner, or to the officer referred to in article 19, any document chargeab le with duty, or, where the document is protected by professional secrecy, the abstract of the document referred to in article 19 (4), it shall be presumed that duty on such document has not been paid and it shall then be lawful for the Commissioner to proceed wit h the collection of dut y and penalty in acco rdance with this Act. Transferees causa mortis to give notice. Substituted by: IV . 2011.39. Amended by: III. 2013.38. 45.(1)( a) A person to whom an interest in a partnership registered in Malta or shares in a company registered in Malta, are transmitted causa mortis (hereinafter in this article referred to as a "transferee causa mortis "), shall not later than such term after the happening of the transfer causa mortis as may be prescribed, give notice to the Registrar of Companies. DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 43 (b) A transferee causa mortis of shares held in a company which is registered in a jurisdiction outside Malta or of interests in a partnership registered outside Malta, having, directly or indirectly, more than 50% of its business interests in Malta, where the transferee causa mortis is ordinarily resident and domiciled in Malta, shall, not later than such term after the happening of the transfer causa mortis as may be prescribed, give notice thereof to t he Commissioner: Provided that the provi sos to article 47(3)( e) shall apply mutatis mutandis to the interpretation of the term "business interests in Malta". (2) The notice referred to in sub-article (1) shall contain such particulars of the person from whom the transfer causa mortis originates and of the transferee causa mortis , the details of the shares or interest being the object of the transfer and the man ner in which the shares or interest devolved on the transferee causa mortis , as may be prescribed. (3) The Registrar of Companies sh all register the notice referre d to in sub-article (1)( a) in a register which shall be open to public inspection, and which shall be kept and indexed in such manner as may be prescribed. Liability of brokers, agents, etc., executing purchases, etc., of marketable securities either in Malta or abroad. Amended by: XVI. 1994.11.