A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except:
| (a) |
indirect taxes of a kind which are normally incorporated in the price of goods or services; |
| (b) |
dues and taxes on private immovable property situated in the territory of the receiving State, unless he holds it on behalf of the sending State for the purposes of the mission; |
| (c) |
estate, succession or inheritance duties levied by the receiving State, subject to the provisions of paragraph 4 of Article 39; |
| (d) |
dues and taxes on private income having its source in the receiving State and capital taxes on investments made in commercial undertakings in the receiving State; |
| (e) |
charges levied for specific services rendered; |
| (f) |
registration, court or record fees, mortgage dues and stamp duty, with respect to immovable property, subject to the provisions of Article 23. |
Stamp Duties Act, 1968 (Act 77 of 1968)
