Stamp Duty

The Stamp Duties Act, 1968 (Act No. 77 of 1968) was repealed with effect from 1 April 2009.
Therefore, all lease agreements executed prior to this date will not be liable to stamp duty anymore.

NOTE:
Certain provisions, such as refunds, will continue to apply for a certain period only.
Due date for submission of all refund applications in this regard is 31 October 2010.

Repeal of Act – Refund Procedures

The documents below are provided for ease of reference:

• 27 March 2009 -Regulations in terms of section 33 - Government Gazette 32059
• 31 March 2009 – SARS Media Release

Any queries relating to Stamp Duty matters can be submitted to LAPDCommunication@sars.gov.za

Please indicate the following in the subject line of the email:  Stamp Duties Act, 1968

  Back to top  |   e-Mail this page  |   Print this page