• 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 [Repealed] Interest on overdue payments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 [Repealed] Penalty on default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 [Repealed] Penalty in case of evasion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 [Repealed] Recoveries by Commissioner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 [Repealed] Power to appoint agent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 [Repealed] Remedies of Commissioner against agent or trustee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 [Repealed] General provisions with regard to information, documents or things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 [Repealed] Furnishing of information, documents or things by any person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 [Repealed] Obtaining of information, documents or things at certain premises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 [Repealed] Inquiry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 [Repealed] Search and seizure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 [Repealed] Objection and appeal procedures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 [Repealed] Advance tax rulings, assessments and representative taxpayers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 [Repealed] Publication of names of offenders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