Art. 4 — XXXI tal-1981 – Att tal-1981 dwar it-Taxxa fuq Dokumenti

(]) The duty in respect of any documoot executed in Malta

��� ; ent of

shall be paid at the Office of the Commissioner within the eight work-

ing days following that in which the document is completed

Provided that the Minister may prescribe that the payment of

duty in respect of any document be denoted by a medallion stamp,

impressed or embossed stamp, or by means of franking machines or in

any other manner, and that any payment which is to 'be denoted as

aforesaid shall be effected before the relative document is drawn up,

signed or completed

Provided further that the Minister may also prescribe that the

payment of duty on more than one documoot of the sa me category

executed in determinate pcriods be effected by means of one payment

1t the end of such period.

(2) In the case of documents executed 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 thereof is made

in Malta.

For the purposes of this section

(3)

(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 shal1 be deemed to be complete when it

is signed by the notary by whom it is published.

A document subject to duty under this Act shall become so

← Art. 3 ATT Nru. XXXI ta' la1981 ACT No. XXXI of 1981 ATT maħruġ b'liġi mill-Parlament Art. 5 D ocument s subject to duty. →