Duty on Documents and Transfers Act (Cap. 364), article 5

5. (1) Payment of duty in respect of any document or transfer executed in Malta shall be made at such place and in such manne r, evidenced in such manne r and effected within such term as may b e prescribed. (2) In the case of documents ex ecuted outside Malta which are liable to duty by reason of their use in Malta according to the provisions of this Act, the duty shall be paid before use there of is made in Malta and shall be made in such place and in such manne r, and shall be evidenced in such manner as may be prescribed. (3) For the purposes of this article - (a) where a document has to be signed by two or more persons, it shall be deemed to be complete with the signature of the person by whom it is last signed; (b) a notarial deed sha ll be deemed to be complete when it DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 5 is signed by the notary by whom it is published; (c) a schedule of redemption of ground-rent shall be deemed to be complete wh en it is filed in court. Duty on documents executed outside Malta. Amended by: XVI. 1994.4; I. 2010.34.