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What is Understanding Documentary Stamp Tax about?

The documentary stamp tax (DST) is a tax imposed on documents that evidence the transfer of property rights or obligations. It is assessed on transactions, not the documents themselves. Failure to pay the DST means the document cannot be admitted as evidence in court or recorded until the tax is paid. The purpose is to generate government revenue, not invalidate agreements. The tax is due within 10 days of the transaction and paid by the parties involved, though one party

Author

Filiusdei

Language

EN