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Table of Contents
Securities Transfer Tax Administration Act, 2007 (Act No.26 of 2007)
Securities Transfer Tax Administration Act, 2007 (Act No.26 of 2007)
Chapter 1 : Administration and Interpretation
1. Administration and interpretation of Act
2. Notification requirement
3. Payments
4. Refunds
5. [Repealed] Interest on overdue payments
6. [Repealed] Penalty on default
6A. Penalty on default
7. [Repealed] Penalty in case of evasion
8. Interest on overdue payments and penalty on default recoverable from person to whom security is transferred
Chapter 2 : Recovery of Tax
9. [Repealed] Recoveries by Commissioner
10. [Repealed] Power to appoint agent
11. [Repealed] Remedies of Commissioner against agent or trustee
Chapter 3 : General Provisions
12. [Repealed] General provisions with regard to information, documents or things
13. Records
14. [Repealed] Furnishing of information, documents or things by any person
15. [Repealed] Obtaining of information, documents or things at certain premises
16. [Repealed] Inquiry
17. [Repealed] Search and seizure
18. [Repealed] Objection and appeal procedures
19. [Repealed] Advance tax rulings, assessments and representative taxpayers
20. Offences
21. [Repealed] Publication of names of offenders
22. Short title and commencement
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