Implementation of Geneva Conventions Act, 2012
R 385
Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001)SchedulesSchedule 2 : Vienna Convention on Consular Relations, 1963Chapter II : Facilities, Privileges and Immunities relating to Consular Posts, Career Consular Officers and other Members of a Consular PostSection I : Facilities, Privileges and Immunities relating to a Consular PostArticle 32 : Exemption from taxation of consular premises |
| (1) | Consular premises and the residence of the career head of consular post of which the sending State or any person acting on its behalf is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered. |
| (2) | The exemption from taxation referred to in paragraph 1 of this Article shall not apply to such dues and taxes if, under the law of the receiving State, they are payable by the person who contracted with the sending State or with the person acting on its behalf. |
