Duty on Documents and Transfers Act (Cap. 364), article 49

49. (1) Saving the provisions of article 50, the transferor in a transfer inter vivos and the transferee, and where the transfer is effected by public deed or in the case of a declaration made in terms of article 33 the notary publishing the relative deed, sh all be jointly and severally liable to pay the duty chargeable on such DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 47 transfer or deed: Provided that: (a) the liability of the notary publishing such deed shall be limited to the duty chargeable on such transfer established on the basis of: (i) the declarations made in terms of sub-article of article 32(4)( d), of article 33(3) and of article 35 when made for purposes of any relief granted under that article, where applicable; (ii) the value decl ared in the deed; (iii) the penalties contemplated in articles 50 and 51; and (iv) any result established or indicated through any electronic portal for the submission of tax due on public deeds, provided that correct information is submitted by such notary for the attainment of the said result; (b) the notary shall have a special privilege in respect of the duty payable and paid by him on any transfer effected or declaration made by a public deed, over the immovable transferred. Cap. 16. The special privilege granted by this article shall be registered by the notary within two months from the date of such deed and shall have the same rank as the privileges contemplated in article 2010(c) of the Civil Code; (c) the duty chargeable on a schedule of redemption of ground-rent shall be paid by the emphyteuta; and (d)( Deleted by XV . 2016.68 ); (e) where duty is chargeable on the transfer of foreign marketable securities referred to in article 42(1)( a)(i), the company that direct ly owns the immovable property situated in Malta or the real rights thereon shall be jointly and severally liable with the transferor and transferee for payment of the duty chargeable on such transfer of foreign marketable securities. (2) Duty as provided in article 42B shall be paid to the Commissioner by the transferee acquiring value within fifteen working days from the date of the change referred to in the said article. Such shareholder shall submit together with the paymen t referred to above any other documents, forms and details as may be prescribed. Liability of notaries. Amended by: L.N. 425 of 2007; III. 2013.40.