Law of 5 March 1872 on the right of seal (G.B. 1872 no. 13), even as it stands after the amendments at G.B. 1886 No. 42, G.B. 1887 No. 36, G.B. 1897 No.21, G.B. 1899 No. 11, G.B. 1904 No. 30, G.B. 1910 No. 33, G.B. 1911 No.26, G.B. 1915 No. 78, G.B. 1929 No. 70, G.B. 1935 No. 3 , G.B. 1936 No. 115, G.B. 1937 No. 121,, G.B. 1948 No. 88, G.B. 1971 No. 33, S.B. 1980 no. 102, S.B. 1980 no. 135, S.B. 1982 No. 20, S.B. 1994 no. 41, S.B. 2001 No. 37.

Ie T I T E L Of The NATURE Of The TAX And The MANNER Of ITS YIELD

Iste DEPARTMENT GENERAL PROVISIONS

Article 1

Under the denomination of stamp duty is a tax levied by the instruments, and writings in the following articles.

Article 2-1

The stamp duty replaces, in the coming into force of this law, the duties and taxes levied in Suriname under names of: right of small seal, according to the publications of 12 November 1830 (GB. No. 16); transport rights, according to the Police of the former Court of publicatiën and criminal justice of 20 December 1781 and 6 June 1791 and according to the publication of 18 November 1828 (G.B. No. 16); and vendu rights, according to the publication of 19 November 1828 (G.B. No. 20).

Article 3

The stamp duty is fulfilled through:

a. by use of stamped paper or adhesive stamps, of ' the State issued;

b. offer presented by the subject to the right records and writings against payment of the right, or the required bijpassing above the amount of the stamped seal or adhesive stamps. The simultaneous use of, or after the choice between the methods in this article of satisfaction of the right is free, unless this law provides otherwise.

Article 4-2

This law means: under paper, parchment and all other a; s paper used product or natural product; under stamped paper, the paper of the seal stamp; under writings and described sheets or sheets, in whole or in part also printed pieces, sheets or sheets; under signed pieces, drawn or also those, with a signature, the facsimile of a signature or initials, or the imprint of a name-or paraafs Temple.

Iie DIVISION Of The STAMPED PAPER And The PASTE STAMPS

Article 5-3

Decisions by the President under article 54 of the Surinamese Constitution enacted, regulate the types of the seal stamp and stamp, which way of stamping of the paste, the provision of temporary scarcity of adhesive stamps, the flow rate and the means of control on a few things. Exchange of a State issued stamped paper and stick stamps shall be made by the President to designate in the cases and conditions to be the Thunder by him.

Article 6-4

With the same penalties as in article 227 of the criminal code, it is provided, he is punished, who deliberately used a sticky seal, that is, sells, offers for sale, has in stock, at purchase, here once again to enter or land used, as if it were not yet used. The facts referred to in paragraph 1 of that article, be considered as crimes.

Article 7-5

Expired.

Article 8-6

The adhesive seal is subject to stamp duty on the piece on site for the signing intended entirely taped, cool and intact, such as the van gouvernements wege is issued and without paper or any other fabric between the piece and the seal are present. The signing is with ink over the adhesive seal heengeschreven and it also, also with ink, the date on which it is used, by indication of the day, the month and the year. If the instrument or the writings of foreign coming is, keep this article for signature: in respect of bills of the signing of the merchant, security deposit, first endorser or other holder or user of the piece here te lande; as regards all other foreign pieces laid out the first signing which here te lande on the piece. If the provisions of the first paragraph is not completely fulfilled, the relative piece regarded as if the seal not stuck true.

Iiie VISA DEPARTMENT For STAMP

Article 9-7

Subject to the determination of the next article, there is a visa or the endorsement for stamp in an account, by the officer in charge, with the receipt of stamp duties on the piece posted and signed, laying down that the piece in his registry and stamp duty for that are met. The date, the share and number of the registry, in addition to the stamp duty paid in full in write letters are in the story expressed, all under penalty of five guilder fine for any default. When presented in the offered piece distinct decisions or agreements, each subject to a particular stamp duty, the officer said the nature of any thereof in his story concisely and clearly voormeldt the amount of any right under penalty of five guilder fine for any default. Deeds and writings which according to the II title of this law to the stamp subject and not fall into the terms of paragraph 2 of article 45, need to without applying the fines to be threatened in the fourth Title, duly endorsed are dated and presented are offered within a period of fourteen days after that date. Is the last day of the term a Sunday, not that day in the calculation of the term. With the new year's day this Sunday be regarded as equivalent, the Christian second Easter and Pentecost, the both Christmas, good Friday, Ascension Day and the birthday of the King. The endorsement shall be made in respect of such right if the official that the visa grants, after knowledge of the content of the document, shall be due eight. Parties are not uniting with the imposition, the decision invoking the civil court. For stamp endorsed documents may, at true in it after the endorsement could prove to have taken place, never changes under a small charged right to criminal prosecution. Only the a small charged right is then recovered.

Article 10

The visa for seal can be granted in debit, where the piece should serve before the due hoegrootheid of the law can be determined or before the exemption can definitely be proven. In such case, the official in the appropriate Memorial notes from the post, in order the stamp duty payable at proficient to recover or write off at any time.

IIE T I T E L OF THE FOUNDATIONS AND THE HOEGROOTHEID OF TAX

Iste DEPARTMENT GENERAL PROVISIONS

Article 11

The stamp tax is distinguished in:

a. size stamp,

b. fixed stamp duty,

c. proportional stamp duties,

d. patent stamp duty

Article 12

When any act to fixed or proportional duty already on the seal is written format in format done right seal to reduce the provisions fixed or proportional law, and the deficit next supplemented by means of endorsement or by adhesive stamps, provided that the provisions of article 8 can be met. No refund for such a place has of what Act above the amount of the provisions is done in fixed or proportioneelrecht format stamp.

Second DIVISION Of The FORMAT SEAL

Article 13

The format seal regulates itself to the format of the paper and the extent of the Act. The stamp subject to format documents and writings can be written in compliance with article 16 on stamped paper or on paper of the ongestempeld in the next article specific dimensions, and then endorsed or sticky seal provided for an amount representing the total of the stamp format for all the paper used. 8 Expired, see artt. 39 and 42. 4

Article 14-9

Of the seal are the right format, the name and size as follows: height width surface Abitan. in meters meters meters in no. 1 of f 0.4520 0.5700 0.2576 2,000.0-large register paper No. 2 of f 0.3857 0.5010 0.1932 1,500.0 registry No. 3 of f 2,500.0-0.1288 No. 3 of 0.3220 just 0.4000 f 1,500.0-half sheet just 0.2000 0.0644 0.3220 No.5 of f 1,000.0-small 0.1700 0.0425 the size of the three eerstgemelde 0.2500 species are here specified per open sheet. Paper in area more than 10 square centimeters (0.0010 of one square meter) surpassing one of the above specified dimensions, falls into the stamp duty of the first larger dimension, except that paper of larger size than those under no. 1 mentioned above, with no higher right than f 1,000.0-per sheet, and all paper of smaller dimension than that of no. 5 with the right of f 2,000.0-per sheet.

Article 15-10

Formaatzegel law are subject to all minutes, certifications, Gandhi, expeditiën, doubles or copies, copies and extracts of civil, judicial, non-judicial, administrative and private acts, judicial or arbitral awards, petitions or letters, even in the form of statements of case of case of declaration for the right of succession and the transfer duty and eventually in the most comprehensive sense, all the pieces and writings, which only title , right or advantage, or to any evidence, and which are not in this law of the right are exempt entirely, or to any other stamp duty are subject.

Article 16-11

No smaller size than that of 50 cents stamp may be used for:

1. Acts for notaries in certification, or if original pieces issued.

2. Instruments of served writs of judicial officers, lawyers and


3. documents and writings, bound by mutually signed Privately or between particular persons or officials in their personal interest, without the intervention of any public official. On format seal of 30 cents may be written one-sided private deeds and writings, without the intervention of any public officer. For minutes, Gandhi, expeditiën, copies, copies, duplicates or extracts from this article not mentioned authentic instruments or writings, no smaller size seal than that of one guilder per sheet. The provisions of the previous paragraph will apply mutatis mutandis in respect of decisions of the boards of supported special schools for primary education from Landskas, where the temporary perception of a salaried job with the education is dedicated to persons whose benefit support from the Landskas is granted or where the remuneration of such persons is increased temporarily serving already.

Article 17-12

The fixed or proportionate stamp duty according to the IIIrd and IVe Section of this title, are met on the minute, or, if the Act is issued, on the original originali in authentic instruments, or on one of the uniform of mutual connecting private deeds. Notaries, desiring to submit their instruments to the visa for stamp, may their minutes presented to the officer with receiving the stamp duty charge. Of the payment of the fixed or proportional right to the minute or on the original ener authentic, or on one of the uniform of a mutually connecting private deed, the official, who a grosse, an expedition, a copy, a copy, a double or an extract issued on these pieces, or by Parties on the eensluidenden other, reported and thus those rights by way of visa are discharged prescribed by article 9, copy of the account on each of these pieces. Public officials or the sign-holders of private acts, which do not respect these rules, forfeit a fine of ten guilders for any default. The grossen, expeditiën, copies, copies, extracts, and doubles by a public official, as well as the non issued for fixed or eensluidenden of private acts, proportioneelrecht blessed are always to format seal under heavy, unless the act falls into one of the terms of exemption. The provisions of this article are exempt the acts and documents in article 36 of this law.

Article 18

The size stamp subject grossen, expeditiën, doubles or copies and excerpts by clerks at the Court of Justice and the courts, arbitrators, notaries, bailiffs and other civil and judicial officials or military officers, must not contain more than average 39 rules of 17 syllables on each page of the General registry paper; 33 rules of 15 syllables on each page of the register paper; 27 rules of 12 syllables on each page of the plain paper. Of these provisions except pieces must serve outside the country, provided that these from a statement by the official or officer, by whom the grossen, expeditiën, doubles or copies and extracts shall be authenticated or published, in or at the foot of the piece.

Article 18-bis13

Pieces, for which in Netherlands, Netherlands East Indies or Curaçao the stamp duty payable is met, are not subject to formaatzegel right here te lande.

3rd DIVISION Of The FIXED STAMP DUTY

Article 19-14

To a fixed stamp duty amounting to as stipulated below, are, subject to the exemptions mentioned in article 43, subject: a. to a right of three thousand guilder:

1O. The letters of major statement or venia aetatis.

2o. the orders of the President concerning consent in sex changes or additions acquired names.

3O. Expired.

a-1. to a right of six thousand guilders are subject:

1 °. The appointments to the admissies as notary and lawyer's practice;

2 °. The appointment of Surveyors

3 °. And the zeebrieven.

b. to a right of three thousand guilder:

1O the decisions on the dispensations of the provisions of the Surinamese Civil Code, marriage concerning.

2O the statements concerning consent in change or enclosing for names.

3O the judgments in which divorce is pronounced.

4O The pronunciations which certain rights of majority are awarded.

5O the appointments to the Court of Justice to officer or one of the district courts.

6o the appointments to translateur or interpreter.

70 are hereby repealed.

c. with a right of five thousand guilders:

1O the instruments of prenuptial agreements

2O the judgments in which spouses are separated from bed and Board or of goods.

3O the instruments of Division of property, subject to the provisions of article 32.

4O Wills is also formatted in any form, including the decisions as required by article 962 referred to sur. B.W.

d. to a right of five thousand guilders:

1O the instruments of deposit of the instruments of olographische and super thesis of decided wills.

2O The foreign passports.

3O the instruments of bail.

e. Expired.

f. to a right of five hundred guilder: stamp duty exempt kwitantiën All not expressly by the sum of more than twenty five guilder closing down and other unilateral acts or writings, containing the recognition by or on behalf of the creditor of the whole or partly not to go by a money debt, regardless of what form those pieces, by the way, are made up, though in those messages or letters. Subject to the same law fellow, evidence of receipt of funds in current account to deposit, crediting à.

Article 20-15

The at f of article 19 right, if not the contrary is stipulated, at the expense of the schuldnaar. Is the prescription of article 19 f is not complied with, then the fine by the creditor shall be forfeit. In all cases, in which receipt is provided for claims at the expense of Suriname is the stamp duty on the receipt by the creditor. The receipt in voldaantekening of a betaalslijst, then the betaalslijst communal for the amount of the stamp duty be sealed or stamped, and each right on the receipt to the giver to do payment be withheld. For one receipt by a Plenipotentiary for distinct or joint copyright holders, are as many duties as or rightholder himself had acknowledged.

Article 21

When some Act, in this section to a fixed law, decisions or agreements means at the following section with a proportionate stamp duty charge, then for each animal decisions or agreements the certain stamp duty levied proportionally outside and apart from the fixed right for the Act itself.

(Iv) the DEPARTMENT of the PROPORTIONATE STAMP DUTY

Article 22

The proportionally stamp duty regulates itself to the hoegrootheid of values, which the subject of the Act.

Article 23-16

Proportionally to the stamp duty, in place as in the following articles of this Section provided, subject:

a.;

b. the authentic and over-the-counter instruments on the admission of guilt;

c. minutes of willige or judicial auctions and all other documents and writings, whereas business-ownership be transferred, including deeds, with business in public limited liability companies, cooperative and other associations or in limited partnerships on shares. If, however, in the latter acts concessiën to movable property or mining of mineral resources and for the operation of balata be inserted is because of this input no stamp duty is payable then as far as other fee then share in the company or association is stipulated. Where alternative share or any other fee is agreed, the only other consideration shall be deemed to be stipulated.

d. the rent contacts;

e. adoption of work contracts;

f. the Bills of Exchange, promissory notes or promissory notes to order, banking and other paper in bearer form;

g. the judgments, judgments and other decisions of judges and separate men in civil disputes, hearing an action in money or money's worth is assigned.

Article 24-17

Expired.

Article 25-18

Expired.

Article 26-19

Expired.

Article 27-20

The right to the ious, either privately or by notarial deed, with or without mortgage venture, is three hundred of the guilty professed at principal. When in the Act also already appeared securities regulation be, the amount recognized guilty animal securities regulation for the calculation of stamp duty at the principal. The same duty is due on private or notarieele instruments, whether or not for consideration, conferring an IOU, 't they do, 't they they not by mortgage is guaranteed, debt updating on one of the procedures referred to in Article 1434 by the Surinamese Civil Code, or subrogation of a third in the rights of the creditor.

Article 28-21


The right to the records of public willige or judicial auctions of movable property amounts to report, subject to the exceptions below, nine in a hundred of the impure yield. The same right shall be payable on all authentic or not-authentic writings, in which movable property, whether or not for consideration, either in property are assigned or transferred, subject to the exception concerning contacts of input made in letter (c) of article 23. In the absence of a price listed in the Act is the value indicated by the parties. If in any act of command no price is expressed by the parties and no value is specified, or if the Administration the parties expressed in the deed price or declared value too low eight, gives the official, charged with receiving the stamp duty of this knowledge to parties, with invitation to him in writing the correct value still further. If the parties advanced notice not within fourteen days after the sending of the notice and invitation have done or if the Administration is not satisfied with the statement, then the value in valuation determined by three by the district judge in the first Canton at the request of the officer, charged with receiving the stamp duty and beëedigen to appoint experts. The official in charge of receiving the stamp duties lay at his request for designation of experts to the Sub-District Court a copy of the notification sent by him and unstamped invitation and any received reply. The cost of the appraisal by the Court of first instance in the first District of:

1. interested parties, if they advanced at the expense of not giving any or not timely enough have done or if the specified value is less than that, which-depending on the valuation; and

2. at the expense of the Landskas in all other cases, unless the district judge should find that cost terms to compensate. Every wrong or inadequate expression of the price in the deed, the same Commission every wrong or inadequate Declaration of value, above and apart from the payment of stamp duty liable to a fine not exceeding the fourfold law of the difference going on; If, however, plausible that the wrong or inadequate price-expression or value Declaration has been made in good faith, no penalty imposed. The Act, which a household effects between the joint heirs or owners without input of cash, is distributed, is proportional to this right is not subject.

Article 29-22

The right of nine at hundred in the previous article is determined on reduced by half for public auctions of products of plantations and of costs-or wood grounds of Suriname.

Article 30-23

The right of nine at one hundred by article 28, is partly up to one and a half ten hundred reduced for public auctions of merchant goods, not to household goods or die houses belonging, provided that none of the kavelingen in auction brought or sold for less than a hundred guilder sold or held up and provided that no other goods in the auction are understood.

Article 31

The reductions of right in articles 29 and 30 can only be applied, when the minutes of a special manual includes sales of the goods in auction understood. In addition, in article 29, to certain reduction of right, the place where the products are located, and the price of each nommer or any kaveling are included separately in the report.

Article 32-24

The stamp duty on:

a. minutes of willige auction and allocation;

b. on the judgments of judicial assignment;

c. and all other instruments of transfer of ownership of immovable property, whether or not for consideration or by transfer or establishment of real rights in such property, with the exception of mortgages, amounts to the value of the goods or at seven hundred of rights in rem. As concerns transfer of ownership or other rights in rem are referred to stamp duty plus:

1. as concerns the first transfer after the entry into force of this Decree: seven at hundred of the value of the bare soil;

2. If it is a second or subsequent transfer: twenty to hundred of the appreciation of the bare soil, which increase in value is calculated with respect to the last acquisition. Among the instruments of transfer of ownership be here be understood to include the separations, in referring to one or more fellow owners or heirs property above their share of that is well separated. The share, which in such case the assignee was entitled, on its own already under comes then in calculating the stamp duty do not qualify. Contacts on the exchange of real estate are subject to a duty of 7% on half of the value of the exchanged goods taken together.

Article 32-bis25

On instruments of distribution of cases, by virtue of size-or partnership, voorzoverre is not under article 23 c at the input the proportionate stamp duty is satisfied with the value on the tijdtip of the separation of the inserted but other than the consignor or his heirs or assigns allotted business or shares in that business, the duty is payable, as defined in article 28 or in article 32 , according to the movable or immovable assets, referred to in those articles.

Article 33-26

In the event of a public sale is for the value, referred to in article 32, held the price expressed in the Act, increased by the equivalent of all incriminating terms and conditions at the expense of the kooper. In the case of private sale, subject to the powers of administration, described below, for the value in the article 32 referred to held in the Act expressed price, increased by the equivalent of all incriminating terms and conditions at the expense of the buyer, or in the absence of a price expressed in the Act, the value specified by the parties. In the event of transfer of immovable property in public limited liability companies, in cooperative and other associations or in limited partnerships on shares, the sale value animal Affairs during her input classified as the price for the transfer animal business. If no price is expressed in any deed of conveyance and a value is not specified by the parties; should-subject to the provisions of the penultimate paragraph-the price is expressed not in a sum of money; or if the Administration the parties expressed in the deed price or declared value too low eight, gives the official, charged with receiving the stamp duty, note to parties, with invitation to him in writing the correct value still further. Equal notification and invitation is done to individual giving the value in respect of goods or parts of goods in a transfer understood, if the knowledge of the value of each of these goods, or of each of these sections for the computation of stamp duty is required. If the parties advanced notice not within fourteen days after the sending of the notice and invitation have done or if the Administration is not satisfied with the statement, the value as well as the equivalent of all incriminating terms and conditions at the expense of the buyer, at valuation determined by three by the district judge in the first Canton at the request of the officer in charge of the reception of the stamp duties beëedigen, to appoint and to experts. The official in charge of receiving the stamp duties lay at his request for appointment of experts by the district judge a copy of the notification sent by him and unstamped invitation and any received reply. No valuation should be asked on the ground that the price expressed in the acts or declared value is deemed too low, if within fourteen days after dispatch of the notice and invitation is shown, that in the laatstverlopen years at public sale no higher price than the price or the declared value is expressed can be stipulated. The cost of the appraisal by the Court of first instance in the first District of:

1. interested parties, if they advanced at the expense of not giving any or not timely enough have done or if the specified value is less than that, which-depending on the valuation; and


2. at the expense of the Landskas in all other cases, unless the district judge should find that cost terms to compensate. Every wrong or inadequate expression of the price in the deed, the same Commission every wrong or inadequate Declaration of value, above and apart from the payment of stamp duty liable to a fine not exceeding the viervoudigrecht of the difference going on; If, however, plausible that the wrong or inadequate price expression or waardeaangifte has been in good faith is no penalty imposed. To the terms and conditions at the expense of the buyer, referred to in § 1, 2 and 6 of this article, is not included in that part of the cost for aanrvoer of immigrants, that burden on the new assignee, nor that part of the costs of return, for which the contracts for the new assignee have yet to run before the right to free return by the immigrant. Land securities regulation be in money or products to calculate the stamp duty to capital brought by multiplying by twelve and a half, the objects in kind valued in the manner prescribed by article 786 of the Surinamese Civil Code. The Act in which the indebtedness is bought off, is not subject to proportionate stamp duty.

Article 34-27

The right to the leases of immovable property, shall be two at hundred of the rent, calculated as follows: when the lease time on two years or less, the rental price of the entire rent time calculated; on more than two years, the rental price fully taken over the first two years, enclosing the half rent price throughout the remaining rental time. Bijaldien for one or more years another price is agreed then for the other, the annual rental price average calculated over the entire lease period. Years, to choose or cancellation of tenants or landlords standing, the rent should be stipulated at the time understood, true that, at the beginning of those years to choose, a new Act of renting will be made. When the lease for the life of the tenant, the landlord or either is entered into, the duty shall be calculated on the value, and when the lease time is indeterminate, about twenty times of the annual rent. Under the rental price is defined as the sum to be paid by the tenant to the landlord, in addition to all the charges, which accounts for the tenant in the stools of the landlord. For the rental properties, whose price in kind or by a portion of fruit has validated, the value is determined when experts by parties or by the Court. The right is calculated on round sums of f 100.-up to an amount of f 2000.-and above the f 2000.-over round sums of f 200.0-and will have at least 50 cents.

Article 35-28

The right to the contracts of adoption of work amounts to two hundred of the sum for which adoption takes place.

Article 35-bis29

Pieces on the unilateral declaration of a landlord or a tenant of the rental or rent and a procurement or contracting, or a contractor concerning the adoption of a work, for the purposes of this Act, be treated as contracts, (d) and (e) referred to in article 23. With by way of derogation from the provisions of the previous paragraph are the notes to participate in public tenders in accordance with the formaatzegel law. Article 35-ter30 contacts of pawning or pledging of bills of Exchange or other commercial paper, of tangible movable property, effects, obligatiën, products and minerals, the renewals of this Act, provided that no more than three months at the latest before becoming entered into or renewed are subject to a stamp duty of two per mille. The right is calculated on the sum expressed in the piece and have round sums of f 500.0-10,000.0-up to an amount of f and above the f. 10,000.0-over round sums of f-1,000.0. However, will the right about sums of f 300.0-f 300.0-or down there only to be calculated. Acts concerning the change or addition of collateral on the instruments of pawning, pledging or require any more than the drawing for met on these pieces a separate seal.

Article 36-31

All prima, secunda, tertia-and further bills of Exchange, promissory notes or promissory notes to order, banking and other paper in bearer form and other commercial paper, as well as the duplicates or copies of all these pieces are, save as otherwise provided in article 43 common exemptions, subject to the following law, namely:

a. when the pieces in Suriname are affordable, two per mille; b. when the pieces outside of Suriname are affordable, one and a half per mille. The right is calculated on the sum expressed in the piece, in the case under La a. meant, about round sums of f 600.0-up to an amount of about 12,000 12,000 f and above the round sums of f 1200 f.-; in the case under La. b referred, on round sums of f 1000.-up to an amount of f 20,000.-and above the f 20,000.-over round sums of f 2000.-. However, the right will in hot first case, for sums of f 300.-or below, and in the second case, for sums of f 600.0 or below, only over those f 300.-or f 600.-are calculated. The documents referred to in this article, either within or outside of Suriname put up or pulled, and not falling under article 43 in the common exemptions or first signatory by the trigger, acceptor or endorser here te lande, on seal be written or the required seal, before in Suriname traded, accepted, endorsed, transferred gequiteerd or for waste signed in blank to be drawn. On the pretty sealed pieces referred to in this article, require the acceptances, avals, endorsements and drawings for met or in blank is not a separate seal.

Article 37-32

The stamp duty on the courts or arbitral, pronunciations in civil disputes shall be three at hundred of the sum of money or monetary value that is assigned, but not less than f. 5.0-. It is suffered by the party or parties, which in the cost is or are condemned, or between which the rate is compensated, and done in advance by the party to the case. This party shall for the amount of the right hand to the clerk, which the audientieblad in which the verdict is recorded, in endorsement offers or provides the required adhesive seal. Judgments and decisions, and occasional interlocutoire Preparatoire, together with which no such sum or worth, but only the performance of a fact is required, or where no requirement imposes a fine, the Civil Court of its own motion are just to seal of the grossen, expeditiën or copies. The judicial decisions, written on the stamp already conditioned on Petitions or conclusiën, do not require a separate seal.

Article 37-bis33

The stamp duty on the deed of conveyance whether or not for consideration, either for the whole or for a part of a concession to mining and quarrying is seven to one hundred of the price expressed in the Act, having regard to the provisions concerning contacts of input in point c of article 23. On the permission to transfer the right decision in the absence of a deed of conveyance be met. In absence of a deed to transfer, or if no price expressed in the Act, the duty shall be calculated on the value by parties. In case of difference between the parties and the administration of the Act expressed in the price or the value specified by the parties, the provisions of paragraphs 3 to 7 of article 28 further applicable.

Article 37-ter34

The Act of transfer of a concession for the exploitation of balata on domain land whether or not for consideration is subject to a stamp duty of éénhonderdvijftig guilders for every 5000 H.A. or part thereof. For concessiën according to artt. 12 and 16 of the Balatawet 1914 (G.B. No. 51, text in force G.B. 1944 No. 123) against increased reduced concession law issued respectively, the stamp duty fixed in proportion of it really paid concession right to the concession right referred to in article 5 animal law. Taking into account the provisions concerning contacts of input in point (c) of article 23. The right may, by a lack of a deed of conveyance, be met on the decision consent to transfer.

Article 38

When only act in this Division to proportional duty involves multiple decisions or agreements, with each animal right proportionally in charge, decisions or agreements the certain stamp duty levied.

Ve ZEGELRECHTEN AFDELING35 Of The PATENT

Expired.

Article 39-36

Expired.

Article 40-37

Expired.

Article 41-38

Expired.

Article 42-39

Expired.

Iiie TITLE Of The EXEMPTIONS

Article 43-40

Without prejudice to the exemptions, already in other articles of this law, or by the common law books and at her country existing and in force to establish laws granted permanent or later or to grant, be still by the stamp duty exempt:

1O. All administrative handwriting, official correspondence and accounts of the Surinamese Government and was always a part of the offices, as well as of the National Assembly, not intended to be issued to interested, to public acts be adopted or in law.


2o. Petitions or requesten, if the inability of persons of limited means in the way witness prescribed by law, as well as the decisions on such petitions, at the inability by the true decision left off.

3O. All decisions by the President, the National Assembly and the public administration, no appointment or qualification to any salaried control containing by weight, and which no grace is allowed.

4O. All instruments, writings or other documents required and serving in business or acts concerning the importation of foreign workers in Suriname.

5O. Certificates of inability, the deeds by notaries, according to rule 5 of the rules of procedure on the notary office, for persons of limited means, as well as the certificates issued to persons of limited means of good conduct, and domestic or foreign passports.

6o. Expired.

70. All the pieces relatively the recognition of natural children and the improvement and addition of civil status documents.

8o. The acts and documents required to enter into marriages, the instruments concerning the appointment and swearing in of supervisory guardians, guardians, curators and curators and the supervisory powers of attorney on of custody and guardianship, to so many of the inability of the parties evidenced by a certificate issued by the competent authority, and on the pieces.

9 °. All the instruments of appointment, dismissal or farewell letters, certificates, consents to enter into marriages officially granted to persons belonging to the land and naval forces below the rank of officer, as well as all the pieces and kwitantiën relatively their enlistment, recruitment and settlement. The fit and travel letters for all people to leave the land and naval forces belonging, without distinction of rank. Furthermore, all declaratiën and kwitantiën due to progress of the Surinamese Government due to agricultural or naval force uitschotten made at the expense of the civil service.

10 °. All the pieces to the employment act in or serving the assertion of reasons of exemption of the schutterij and of armed citizen power in the outside districts.

11 °. All documents in criminal proceedings, both civil and military

12 °. All pieces serving in civil proceedings, where the unsuccessful litigant is made free of charge.

13 °. The collegiën and audientiebladen of the judicial district courts, except as provided for in article 37, the registers and directories of clerks, bailiffs, officials of the civil registry, receivers, mortgage keepers, notaries and other lands or public officials, Church-and armbesturen, logementhouders, stijlerijen, as well as the commanders about plantation and merchant ship books and journals

14 °. The coupons or proofs of payment of interest and dividend coupons of public debentures or of shares in joint-stock companies, as well as the notes, issued by an established circulation under article 164 of the Surinamese Staatsregeling41 bank;

15 °. The attestatiën the vita to receiving by Netherlands, Netherlands East Indies, Suriname or Curaçao due and the kwitantiën for the receipt of these funds, when the annual amount of the latter the sum of f does not exceed 300.0-.

16 °. The kwitantiën, betaalslijsten or declaratiën, either on mandates, either separately issued for salary, wages, pay, gage and such more, of persons, permanent or temporary in the country's civil or military service, where the annual amount the sum of three hundred guilders.

17 °. All appointments and kwalificatiën outdoor objection from the State or from any public administration.

18 °. All national taxes and paid for that kwitantiën for the return of overpaid taxes and for wrongly levied or waived fines, Furthermore, all listing provided by tax culprits for the arrangement of the taxes owed by them to the State ought to be returned, subject to the Case of declaration for the seal on the right of succession.

19 °. Kwitantiën due to the return of all payments made in advance for the State.

20 °. The kwitantiën issue to accountable officials for their overstortingen in the Landskas, as well as those for the release of funds from the country's greenhouses to officials and beneficiaries.

21 °. The kwitantiën because of compensation or indemnification in cases of fire, flood, cattle plague and other onheilen, and the pieces submitted to proof of the damage suffered.

22 °. The reports of shipments of notarial protocols to the General repository of minutes, bring about the protocols the summary States.

23 °. The instruments of information and, to this end, comparative pieces hand for the benefit of minors, which itself or whose parents or guardians enjoy public or church below.

24 °. The records, registers and pieces of in Suriname established savings banks, including kwitantiën for inserts and livretten, with the exception of relatively modest the expulsion of all the funds of the savings bank to third parties, those third parties from our own under at true, or that modest on inherent in any term of stamp duty exemption were allowed to fall.

25 °. The Bills of lading, bills of lading and freight lists, both domestic and those outside the country's put up, here's friends on Netlog.

26 °. The cashiers notes, including here only means the issued notes on cashiers to order or bearer, which immediately payable within Suriname. 41 the Surinamese Constitution was repealed by the entry into force of the Constitution of 1975.

27 °. The Bills of Exchange, notes to order or bearer and other commercial paper in the Netherlands or in overseas territories made up and there by seal.

28 °. The judicial instruments in the Netherlands or in overseas territories made up and there by seal.

29 °. The designs of deeds of establishment of nameless companies according to article 38 of the commercial code to the President in Suriname.

30 °. The reporting of case for the right of succession and transition in the event of the death of the inability of the declarants, provided by a certificate issued by the competent authority of case of Gaia, as well as the negative Declaration, in addition to the minutes and expeditiën of instruments of oaths-traversing in fulfilment of the laws on the right of succession.

31 °. The appeals against attacks in the described resources, in addition to all petitions to return of taxes paid.

32 °. The rental and rental real estate contracts, when the rent, calculated over the entire lease period, the sum of f does not exceed 100.0-.

33 °. The exploit by playing aggressively and all further pieces to the judgement of allocation in respect of recovery of real estate for recovery of taxes.

34 °. All the instruments and rules which, in so far as the scary stamp duty, levied, would be borne by the Landskas.

35o. The pieces, serving in a judicial proceeding, of which the subject of the requirement a value of twenty-five guilders (f 25.).

36 °. The mandates or insights to payment and the betaaalsrollen issued by competent officials and authorities, as well as the declaratiën which are to be submitted in order to obtain payment, subject to the stamp duty for the kwitantiën set.

37 °. The permissions to the receipt of registered items or packages, posed on the notification of the presence of such documents or packages to the Post, the permissions set at the address cards at the parcel post in use, the voldaantekeningen on money orders, officials of the postal service's issue proofs of receipt of a money order to apply , the pieces used for transportation with the package, as well as the post money orders.

38 °. The orders of the President or of other competent forces in Suriname on the appointment or designation in loose service of persons, whose monthly wage, remuneration, allowance or to make compensation, 25.0-f or less, as well as the pieces, providing monthly remuneration increases of less than f-5.0.

39 °. The documents relating to a case, to send in fulfilment of the legal obligation to submit their statement for registration in the commercial register as referred to in article 17 of the Handelsregisterwet 1936 (G.B. No. 149, applicable text G.B. 1937 No. 144).

40 °. The statements seeking to provision, amendment or repeal of a benefit to living under the first book of the Surinamese Civil Code.

IV e T I T E L of the DETECTION and PUNISHMENT of OFFENCES and

OF THE RECOVERY OF RIGHTS AND FINES

Article 44


It is up to all law, public, civil and military authorities, officials and officers, dividing men and experts prohibited judgment, to do justice, conclusion, to decide, to legalisatiën or other annotations, or draw up deeds to do, under or at followed served writs or of any subject to stamp duty, but not by the required seal with piece, such piece attaching to their minutes grossen, copies or extracts thereof, giving off without ongezegelde or properly sealed piece presented for stamp and, to this end, terms, in application of the following fine to the official with the receipt of stamp duty charge, have offered. However, where such piece prevents under process sale pieces, the first having been in the case verdict is pointed out, in effect the aforementioned to the officer in charge, with the receipt of stamp duties. This prohibition shall not apply:

a. the entry in contacts of inventory and separation, in reports of far-and ongezegelde's unsealing, or properly sealed pieces, which in the estates be found and must be described;

b. the in-af-transfer, annotation or booking in the registers of the mortgage Registrar, which then act to withhold the poor and to the official receiver of stamp duties, in order to send them the right and the fine.

Article 45-42

It is up to the officials, with the receipt of stamp duty charge, prohibited any not, or not properly sealed piece, which according to this law is subject to stamp duty, without payment of any penalty, by stamping or endorsement by seal. Among the pieces which are not without paying any penalty may be stamped or endorsed are not huisselijke papers, letters, I, the undersigned, or unilaterally-drawn accounts, current accounts and other writings, which although not expressly stated in the exemptions of article 43 understood, however not particular to the instruments responsible for the stamp duty. Of such pieces as well as pieces abroad put up, the stamp duty be met before or at the time of those pieces any use in rights or in an authentic instrument or by booking in public registers as otherwise any probative value. The right to apply in such a pieces regulates itself to the main content of the writings or the nature of the evidence, that parties wish to derive from it.

Article 46

Without prejudice to the penalties in other articles of this law under threat, is punishable by law, namely:

a. not using the adequate stamp stamped paper, or of sufficient paste stamp for deeds and writings to stamp duty, or not offering such deeds and writings presented within the term determined by article 9, with a fine of 50 guilders, when the five-guilder, kwitantiën applies, when it applies the private documents referred to in article 962 Sur. B.W. and all other pieces , of the fivefold of the failure or min met stamp duty, above and apart from the fee payment. The minimum of this penalty shall be five guilders.

b. the violation of section 18 by asking too many lines and syllables in grossen, expeditiën or statements with a fine of ten guilders.

c. the violation of section 44 by it in straight do serving, or giving any exceptions set out in that article, not to the lawful consequence to a not or not properly blessed piece, with a fine of 50 guilders, above and apart from the satisfaction of not or a small stamp duty and met the CQ by parties due fine , subject to story on who it belongs to;

d. the infringement of article 45 by stamping or deliberate targeting of documents, on which one of the penalty in this article is also without the fine in get, with a fine of 50 guilders, without prejudice to the obligation for the immediate payment of the fine payable by the parties, subject to story on who it belongs to. For one and the same offense, committed two or more times in the piece, is just a penalty. The bis43 in this law article 46 asked fine if maxima. The minima of the Penal Code are on those fines applicable.

Article 47

For the stamp duty and fines in the cases when: last update article44, liable in that sub La.:

1O. all the Contracting Parties in mutual direct bound contacts;

2o. all the sign-holders of unilateral private records;

3O. the creditors and debtors for private contacts of guilt;

4O. civil or judicial officers by whom an authentic, judicial or administrative act, not falling in the terms of exemption, is formatted or issued; in the cases when Ls, b, c and d, the clerks, notaries, bailiffs and other civil or judicial officials or military officers, by whom the documents referred to are at La b. certified or issued or those in Ls. (c) and (d) having committed violation. If according to this article, more than one person by one and the same fine be liable, such liability on them all, each press of the entire contents.

Article 48

The officials with the receipt of stamp duty charge or qualified, are required to hand all their coming or offered becoming pieces, of which the stamp duty payable does not appear to be met, to hold, unless the failure or min met stamp duty, in addition to the CQ forfeited penalty, immediately by the holder or provider, subject to his story on the previous article liable persons are laid down. The pieces, in which the offence has been committed, can also in the State in which they are offered, to the providers or owners are left in hands, when, by fellow-signing of the after sign in minutes, recognize the related fact therein, or also, when the defective pieces belong in a public repository, in which case this is reported in the minutes.

Article 49-45

The officials with the receipt of stamp duty charge or qualified, making any violation written report when the rights and fine are not immediately paid. That statement is possible through the Director of finances to the Attorney General sent. The right to prosecution expires, by voluntary satisfaction within a period to be determined by the Attorney General and at a point rather than a certain sum of money, which at least fifty cents and not more than the maximum of the penalty on the offense,. This sum laid down by the Attorney General, then replace the established in this law.

Article 50

In the event of violation of this law by an official with the receipt of stamp duty charge or qualified, is the fine, in addition to the CQ stamp duty, payable by or on behalf of the Director of Finance of its own motion, shall be borne by that official in its registers in get market, unless the bekeurde 45 inserted rec. at G.B. 1945 no. 174 jo. No. 181. 23 official in writing of his desire to do prove the claim by the Court decides to see, in which case the violation shall be made and served, and the pieces are, the order is sent to the public prosecutor.

Article 51-46

Apart from the officials with the receipt of stamp duty charge is qualified to do so or any civil servant, to whom in the perception of his regard of any violation of this law, obliged to make written report and that possible through the Director of finance to the Attorney-General, who, judging that the official report terms yields to prosecution set up in accordance with article 49, which the prosecution before it is provided. The official verbalisant can the piece, in which the offence has been committed, and to add the report, subject to the provisions of the second paragraph of article 48 above.

Article 51-bis47

The claim shall become statute-barred by two years of all stamp duty and of the outstanding fines, counting from the day on which documents or pieces, from which the indebtedness, have come to the attention of the officer with the receipt of stamp duties. The right to recover amounts unduly to an official with the receipt of stamp duty charge paid stamp duty and fines be barred by prescription after two years, commencing with the day of payment. The period of limitation shall be interrupted by legal actions, meant to him, whom one wants to prevent the limitation period, before the expiry of the term; However, if the legal proceedings initiated for one year does not continue, the claim is expired.

Ve T I T E L TRANSITORY And FINAL PROVISIONS

Article 52


The records, documents and writings, before it come into effect of this law on pretty stamp for stamp or written document, will apply to pretty sealed. Not sealed and not endorsed deeds, modest and come into effect before the writings of this law must, to in straight or at public officials, administratiën or serve, of the authorities to this law required seal. Should such piece, according to the publication of 12 November 1830 (G.B. No. 16), a penalty was forfeit, is also that fine in get taken or in the manner prescribed by article 49 of this law recovered, having regard to the provisions of article 53 of the provisions of the transition from the former to the new legislation.

Article 53

All at the time of the coming into force of this law shall be issued and of the country's unused stamps can, within the month after that time, the case law against necessity, at the offices of one of the recipients of the country's resources be returned.

Article 54

This law shall enter into force on the January or July on a 1n 1n following its promulgation, it being understood that, in cases where they on July 1o, enters into force, the Vde Department of the IIn Title begins to work with the rules enacted by attacks in patent law for the next succeeding year. With the coming into force of this law expire that mentioned in article 2 and the Publicatiën ampliatien or changes made, inasmuch as they all the charge of the seal, transport, and vendu rights concerning. With the entry into force of the Ve Division of the second Title expired with that Department all conflicting provisions of the Ordinance on the right of patent of 16 1856 Februarij (G.B. No. 1).

Article 55-48

This regulation may be referred to as Zegelwet. 1 wt. at G.B. 1945 no. 174. 2 wt. at G.B. 1929 No. 70. 3 WT. at G.B. 1929 No. 70), G.B. 1945 no. 174 jo. No. 181.). The Surinamese Constitution repealed by the entry into force of the Constitution of 1975. See implementing decisions in G.B. 1930 No. 35, G.B. 1941 No. 21 and G.B. 1945 no. 190. 4 WT. at G.B. 1929 No. 70; This article is pursuant to article 2 of the law of 8 August 1929 (G.B. No. 70) entered into force in the place of the article 8 of the law of 29 November 1915 (G.B. No. 78) expired Article 6 of the original law. 5 terminate upon G.B. 1915 No. 78. 6 WT. at G.B. 1886 No. 42, G.B. 1910 No. 33. 7 WT. at G.B. 1886 No. 42, G.B. 1910 No. 33. See implementing decree in G.B. 1930 No. 35. See also article 46 bis. 9 wt. at G.B. 1929 No. 70, G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41, S.B. 2001 No. 37. 10 wt. at G.B. 1945 no. 174 jo. No. 181. 11 WT. at G.B. 1929 No. 70, G.B. 1935 No. 3, G.B. 1945 no. 174 jo. No. 181, G.B. 1948 No. 88. 12 WT. at G.B. 1929 No. 70. See article 46bis. 13 inserted rec. at G.B. 1929 No. 70. 14 WT. at G.B. 1886 No. 42, G.B. 1945 no. 174, G.B. 1971 No. 33, S.B. 1980 no. 102, S.B. 1994 no. 41, S.B. 2001 No. 37. 15 WT. at G.B. 1886 No. 42, G.B. 1904 No. 30, G.B. 1945 no. 174 jo. No. 184. 16 WT. At G.B. 1886 No. 42, G.B. 1897 No.21, G.B. 1910 No. 33, G.B. 1935 No. 33, G.B. 1936 No. 115, G.B. 1945 no. 174 jo. No. 181, 9 17 Expired at G.B. 1945 no. 174 jo. No. 181. 18 Expired at G.B. 1945 no. 174 jo. No. 181 19 WT. at G.B. 1935 No. 3; Terminate upon G.B. 1945 no. 174 jo. No. 181 20 WT. at G.B. 1886 No. 42, G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 21 WT. at G.B. 1886 No. 42, G.B. 1897 No.21, G.B. 1910 No. 33, G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 22 WT. at G.B. 1886 No. 42, G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 23 WT. at G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 24 WT. at G.B. 1886 No. 42, G.B. 1897 No.21, G.B. 1910 No. 33, G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1982 No. 20, S.B. 1994 no. 41. 25 inserted rec. at G.B. 1886 No. 42; WT. at G.B. 1897 No.21, G.B. 1945 no. 174 jo. No. 181, G.B. 1910 No. 33. 26 WT. at G.B. 1886 No. 42, G.B. 1910 No. 33, G.B. 1945 no. 174 jo. No. 181. 27 WT. at G.B. 1929 No. 70, G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 28 WT. at G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 29 inserted rec. at G.B. 1910 No. 33. 30 inserted rec. at G.B. 1886 No. 42; WT. at G.B. 1910 No. 33, G.B. 1937 No. 121, G.B. 1945 no. 174 jo. No. 181, S.B. 1994 no. 41. 31 WT. at G.B. 1936 No. 115, G.B. 1945 no. 174 jo. No. 181, S.B. 1994 no. 41. 32 WT. at G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 33 inserted rec. at G.B. 1945 no. 174 jo. No. 181, S.B. 1980 no. 102, S.B. 1994 no. 41. 34 inserted rec. at G.B. 1945 no. 174 jo. No. 181, S.B. 1994 no. 41. 35 Expired at G.B. 1899 No. 11. 36 Expired at G.B. 1899 No. 11. 37 Expired at G.B. 1899 No. 11. 38 Expire at G.B. 1899 No. 11. 39 Expired at G.B. 1887 No. 36. 40 WT. at G.B. 1886 No. 42, G.B. 1911 No.26, G.B. 1929 No. 70, G.B. 1936 No. 115, G.B. 1937 No. 121, G.B. 1945 no. 174 jo. No. 181. 42 WT. at G.B. 1910 No. 33. 43 inserted rec. at G.B. 1945 no. 174 jo. No. 181. 44 with ' previous article "is meant: article 46. 46 WT. at G.B. 1886 No. 42. 47 inserted rec. at G.B. 1945 no. 174 jo. No. 181. 48 inserted rec. at G.B. 1929 No. 70.