Find an Act
Why Acts
Acts Store
News Centre
Advertise
Login
Toggle navigation
Find an Act
Why Acts
Acts Store
News Centre
Advertise
Login
Table of Contents
Stamp Duties Act, 1968 (Act No. 77 of 1968)
Stamp Duties Act, 1968 (Act No. 77 of 1968)
Preliminary
1. Definitions
Chapter I: Administration of Act
2. Duties and responsibilities of Commissioner
Chapter II: Imposition of Stamp Duties
3. Stamp duty to be charged in accordance with Schedule 1
4. General exemptions
Chapter III: General Provisions Relating to the Stamping of Instruments
5. Use of stamps in payment of duty
6. How instruments shall be written and stamped
7. Persons liable to stamp various instruments
8. Time within which instruments shall be stamped
9. Interest on Late Payments
9A. Penalty for failure to pay duty within prescribed period
9B. Additional duty in case of evasion
10. [Repealed] Defacement of adhesive stamps
11. Adjudication respecting liability for stamp duty, interest, penalty or additional duty
12. Invalidity of instruments not duly stamped
12A. Person making use of instrument not duly stamped to be liable for unpaid duty, interest, penalty and additional duty thereon
13. Duties of public officers
14. Contracts, agreements or undertakings made for evading, defeating or frustrating the requirements of this Act
15. Stamping of unstamped instruments with amount of duty, interest, penalty and additional duty recovered
Chapter IV: Provisions Applicable to Particular Instruments
19. Debit entries
21. [Repealed] Fixed deposit receipts
22. Leases of immovable property
23. Marketable securities
24. [Repealed] Policies of insurance
Chapter V: Offences
26. Offences relating to stamping or defacement of stamps and to evation of duty
27. [Repealed] Offences relating to dies and stamps.
28. [Repealed] Presumption in case of possession or sale of forged stamps.
28A. [Repealed] Offences in respect of adhesive stamps.
28B. Offences in respect of furnishing, producing and making information, documents or things, as well as inquiries and searches and seizures
28C. [Repealed] Offences in respect of duty relating to marketable securities
Chapter VI : General and Miscellaneous
30. Recovery of duty, interest, penalties and additional duty by action
30A. Schemes for obtaining undue tax benefits
30B. Power to appoint agent
30C. Remedies of Commissioner against agent or trustee
31. General provisions with regard to information, documents or things
31A. Furnishing of information, documents or things by any person
31B. Obtaining of information, documents or things at certain premises
31C. Inquiry
31D. Search and seizure
32. Refunds of duty
32A. Publication of names of Offenders
32B. Objection and Appeal procedures
32C. Advance Tax Rulings
33. Regulations.
34. Repeal of laws
35. Amends section 1 of the Marketable Securities Tax Act
36. Amends section 3 of the Marketable Securities Tax Act
37. Amends the Marketable Securities Tax Act
38. Commencement
39. Short title
Schedules
1: Tariff of Stamp Duties
Tariff of Stamp Duties
14. Lease or Agreement of Lease
15. [Repealed] Marketable Security
18. [Repealed] Policy of Insurance
2: Laws Repealed
Laws Repealed
Regulations
Demonetization of the issue of Adhesive Revenue and Penalty stamps
Practise Notes
41: Exemption from Stamp Duty
2: Laws Repealed
Purchase
Laws Repealed
Join our mailing list!
Best Selling Products
South African Institute for Drug Free Sport Act, 1997
R 385
Older Persons Act, 2006
R 385
Gold Membership
R
Latest Articles
Employer Responsibilities re vaccination in the workplace
Do we need to enhance disclosures in SA audit reports?
POPIA: Code of Conduct for BASA
Popular Acts
You need a subscription to continue.
Get 1 month of unlimited access for only R120.
View Subscription Plans
Already a subscriber?
Log in
South African Institute for Drug Free Sport Act, 1997
