unpaid tax for each 30 days or fraction thereof, not to exceed a total The transfer tax, also known as the documentary stamp tax, is based on a propertys sale price. How do you calculate working capital for a construction company? A Buyer pays for stamps in . These cookies will be stored in your browser only with your consent. recorded by the 20th day of the month following the deed's delivery, Similar to other financial contracts, including credit cards and car loans, a full credit report is necessary to secure a loan. (Form DR-1N If you don't love your Clever partner agent, you can request to meet with another, or shake hands and go a different direction. Copyright 2023 Zacks Investment Research. Who is exempt from transfer tax in PA? See Florida Department of Revenue ), if you: Mortgages and other liens are taxable at the time of recordation. Florida documentary tax stamp rates are the same in each county, with the exception of Miami-Dade. $1,351.20 tax due (no surtax is due since the property is a single-family dwelling). We'll break it down, item by item, below. What are transfer taxes and how do they work? Try Clever today! Homestead is defined in When a taxable document is not recorded, the tax must be paid directly to the Florida Department of Revenue. Maintain an office or other place of business in Florida. However, a notation ), exempts Transfer taxes are a necessary evil when selling a home. Depending on local market conditions, transfer taxes can become a negotiating point during closing. So, let's say you live in Key West. These costs can also change based on the new construction escrow account and the owners title policy. On behalf of Frese, Whitehead & Anderson, P.A. documents of transfer between spouses of homestead property where Called documentary stamps or the documentary stamp tax, this tax is based on the final price of the home. Regardless of who pays the transfer taxes (or Doc Stamps), they're always paid at closing. Documentary stamp tax is an excise tax imposed on certain documents Still, even all-cash buyers will see that there are many other necessary closing costs to complete the transfer. There are not any additional transfer taxes for cash out, just use the new loan amount to calculate the doc stamps and intangible tax. or condemnation. Quitclaim deeds are generally used for transfers between related parties such as husband and wife when money doesn't actually change hands. consideration other than money, it is presumed that the (Form UCC-1) in its original form is not taxable. However, you may visit "Cookie Settings" to provide a controlled consent. Meanwhile, those in Miami-Dade are charged 60 cents for every $100, so using the $300,000 home example, the transfer fees would only cost $1,800. According to the experts at Royal Shell Real Estate, in most Florida real estate transactions the closing costs are split between the buyer and the seller. Unrecorded Documents, Florida eServices Calendar of Electronic Payment Deadlines, File and Pay Documentary Stamp Tax - Registered Taxpayers, File and Pay Documentary Stamp Tax - Nonregistered Taxpayers, Documentary Stamp Tax Frequently Asked Questions, Executive Order of Emergency Waiver/Deviation # 20-52-DOR-003, General Tax Administration Program COVID-19, Examples of Documents Generally Not Subject to Tax, Documents that transfer an interest in Florida real property, such as The final payee will be outlined in the contract. If it is a strong buying market, the seller may not have as much negotiating power and could end up paying the documentary stamp tax. Your capital gains are arrived by deducting the cost basis of your property from the total price, so including the cost of the Doc Stamps can be helpful in lowering these taxes. Source: Realty Biz News, Buyers Closing Costs for Commercial Real Estate Purchases, Daniel Doran, accessed Jan. 02, 2018. underpayments and late payments of tax. Given the variety and expense of the closing costs involved for both buyer and seller, a common question is whether its better to ask for a closing cost credit or lower prices. who pays transfer taxes in florida admincp March 11, 2023 News No Comments You are viewing the article: who pays transfer taxes in florida at localguideflorida.com Once discovered, failure to pay full stamp tax may lead to penalties beyond the tax payment as it may also include interest. But how does this playout for the seller? For mortgages, liens, security agreements, and other evidences of . This is an upfront fee charged by the lender to process the loan application. Commonly a warranty deed or special warranty deed is used when a property is purchased. The buyer pays the cost of the credit report, which is generally between $175 and $200. Fla. Stat. For one, this is because closing costs will fluctuate based on new construction interest rates. with a fair market value of $625,500, to its parent company ABC You can register using the There is no cap on the Visit performance for information about the performance numbers displayed above. The short answer is: a lot of different places. Who pays closing costs in Florida? A Seller pays for stamps in Florida. The closing can even be negotiated. pay documentary stamp tax. spouses pursuant to a dissolution of marriage when the real property It does not store any personal data. This cookie is set by GDPR Cookie Consent plugin. notes. money (except those exempt under section 201.09(1), Florida Statutes), portion thereof of the amount secured thereby. Similarly to mortgage stamp tax, the tax rate on an unsecured written obligation to pay money is $.35 for each $100 of the obligation. Contracts should specify who will be responsible for costs at closing, such as title insurance, deed stamps, surveys and settlement fees just to name a few. Not only will you receive expert advice from your Clever agent, but they'll also work for just 1.5% (compared to the usual 3%). These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc. Are there any restrictions to what lenders can charge? is encumbered by a mortgage in the amount of $3,000,000 and the Certain transfers from a non-profit entity to a governmental entity. NICE@floridarevenue.com. In Florida, transfer taxes are also referred to as documentary stamps or doc stamps, and they're typically paid by the seller. Deeds complete the transfer of ownership between the seller and buyer when a property is purchased. In Florida, an appraisal costs an average of $500. Typically, the real estate agent obtains a check for the amount from the seller before the deed is recorded. $35.00 tax due. Florida Business Tax Application Since there is no other consideration for the transfer, R. 12/17 Which Documents Require Documentary Stamp Tax? However, just because you're a buyer doesn't mean you're off the hook. webpage. In lieu of foreclosure, John transfers his home, a single family The cookie is used to store the user consent for the cookies in the category "Performance". Florida refinance. electronically using the Department's free and secure There is a doc stamp of $3.50 per thousand and an intangible tax of $2.50 per thousand required on every refinance in Florida. Was the property interest transferred in lieu of a debt payment or A floating rate of interest applies to Certain transactions are specifically exempt from the payment of transfer taxes in Florida. In the state of Florida, the seller commonly pays for the deed transfer taxes. You also have the option to opt-out of these cookies. debt forgiven). This tax is normally paid at closing to the Clerk of Court when documents are recorded. you: The quickest way to notify the Department of these changes is to The seller typically pays 5% to 10% of the homes value in closing costs, while the buyer is responsible for 3% to 5%. Corporation. The federal government has recently enacted legislation to assist citizens and businesses facing uncertain financial challenges due to COVID-19. property. 201.17(1), failure to pay the tax owed when due is a misdemeanor of the first degree. A Deed of Sale is a contract where the seller delivers property to the buyer and the buyer pays the purchase price. recordation. 6 What do you need to know about Florida real estate transfer taxes? Get in touch with one of Royal Shell Real Estates friendly agents today. For more information, visit the To ensure that you dont get shortchanged, it's best to work with an expert in your area. $100 or portion thereof of the consideration of $500,000) x $.60 = Transfer taxes would come out to: This just goes to show how dramatically different Florida transfer taxes can be based solely on where the transfer of property is taking place. This is another name for what is called the documentary stamp tax in Florida. If youve been budgeting for the cost of the house itself and its becoming more of a financial burden to pay all of the closing costs at once, there is another tool to help buy a home in Florida: a no-closing cost mortgage. 5 Who pays the documentary stamp tax in Florida? The tax is normally paid when. transfer. $1,260.00 tax due. account issued by the Department because you previously submitted a electronic payment deadlines, visit the Department's Forms and Usually the buyer pays for most of the closing costs, but there are instances when the seller may have to pay some fees at closing too. This cost varies, depending on the purchase price and comprise the conveyancers fees plus VAT, and the transfer duty payable to SARS. The cost basis of the property is basically what you had to pay in order to acquire the property, and is used to arrive at the amount of capital gains taxes you'll owe. interest transferred? Buying a commercial property to start, maintain or expand a business in Florida is a process that resembles buying a private home or other residence in many ways. agrees to pay the tax. prior to the 20th to avoid penalty and interest. the mortgage, lien, or other encumbrance on the property, whether All parties to the document are liable for the tax The tax rate for Miami-Dade County is 60 cents on each $100 or portion Many states impose some type of tax on property transfers. Keep the following information in mind when youre ready to sign on the line and get the keys to your new Florida property. What is meant by the competitive environment? Part of the process of transferring a home between buyers and sellers is ensuring that there are no other outstanding liens, mortgages, judgments, or other claims against the property. Registered taxpayers report and pay documentary stamp tax to the Though title examination searches do not legally require a real estate title company, title companies are used in about 80% of real estate transactions in Florida. The money you save working with Clever Partner Agents can help you recoup closing costs and doc stamp fees. of Revenue consideration. File and Pay The tax is based on the full amount of the indebtedness However, in some states it's customary for one party to pay certain expenses. Documents subject to the tax include: Deeds Bonds Notes and other written obligations to pay money Mortgages, liens, and other evidences of indebtedness Deeds Clevers Concierge Team can help you compare top local agents and find the best expert for your search. Let's take a closer look at how Florida real estate transfer taxes work and how much you can expect to pay. update your account association's marina, and she pays $5,000 for the slip. The tax amount itself varies from one state to another, but its usually based on the selling price. 70 per $100 (or portion thereof) of the total consideration paid, or to be paid, for the transfer. calculated on $5,000. Who Pays Closing Costs in Florida? a single-family dwelling. In Florida, real estate transfer taxes, also known as a stamp tax or doc stamp, are imposed on the transfer of any residential and commercial property and any written obligation to repay the money, whether secured or unsecured. Mortgages and written obligations to pay money, such as promissory Note: The filing of the 201.08(2) caps the maximum amount of stamp tax due on loans not secured by real property(i.e. (Form DR-225 If you have questions regarding unemployment tax (called reemployment tax in Florida), such as who is liable to pay the tax and who is considered an due. You must notify the Florida Department of Revenue, if If one party is exempt, the tax must be paid by For closing costs on new construction in Florida, it is the seller who usually pays. (Form DR-228 An exception is Miami-Dade County, where the rate is $. 7 What are transfer taxes and how do they work? The Florida documentary stamp tax rate is $0.70 per $100 paid for the property in all counties, except Miami-Dade County, where documentary stamps are $0.60 per $100 for single-family residences, with a $0.45 surtax on each $100 added for other types of property. Florida Business Tax Application Were ready to go to work for you from start to finish. Does buyer or seller pay transfer tax in Florida? there is no other consideration for the transfer, the tax is Was the property encumbered by a mortgage or other lien at the time This is a Florida state tax that the seller pays upon transfer of ownership. Melbourne, FL 32901, 2023 Frese, Whitehead & Anderson, P.A.. All Rights Reserved. there is no other consideration for the transfer, the tax is Ultimately, you pay $28,000 for the car, saving $12,000 off the original price. Who Pays Transfer Taxes in California: The Buyer or the Seller? If you file your return or pay tax late, a penalty of 10% of any However, depending on terms of the sales contract, the buyer might cover the tax. her husband. the same time, you must initiate your electronic payment and receive a This arrangement can vary depending on the county and what the parties agree to. Department using a The current rate for the Arkansas real property transfer tax is $3.30 per $1,000. It's based on the property's sale price and is paid by the buyer, seller, or both parties upon transfer of real property. Although it is a negotiable term, purchase and sale contracts usually call for stamp taxes incurred on the transfer of the real property to be paid by the seller in the transaction and the rate of the stamp tax is based on the consideration exchanged in the contract (usually the purchase price). Who pays the deed transfer tax in Florida? Let Royal Shell Real Estate go to work for you. referenced. The rate is equal to 70 cents per $100 of the deed's consideration. Have employees, agents, or independent contractors conducting sales or other business activities in Florida. Who pays for transfer tax Philippines? This is why it's important to talk to your real estate agent and obtain expert guidance throughout the home buying and home selling process. Florida Department County with Carrie for a recreational vehicle. Since Documentary stamp tax is generally paid to the county at the time of Taxes in Florida Explained For decades, Florida has had one of the lowest tax burdens in the country, according to the independent research organization Tax Foundation. the transfer is $40,675. In Florida, real estate transfer taxes, also known as a stamp tax or doc stamp, are imposed on the transfer of any residential and commercial property and any written obligation to repay the money, whether secured or unsecured. How can we assist you? Executive Order of Emergency Waiver/Deviation # 20-52-DOR-003. Different tax rates apply to transfers of property versus obligations to repay debts. Florida Department The state of Florida commonly refers to transfer tax as documentary stamp tax. of the total consideration. CCC Corporation, which owns Alachua County property with a fair The general argument is this: saving on closing costs is immediate relief, as the buyer gets savings on escrow and lender fees. interest transferred for consideration) x $.70 = $350.00 tax due. Taxes that you may be obligated to collect and/or pay include, but are not limited to: If you know of a business that is not complying with Florida law, you can report Different tax rates apply to transfers of property versus obligations to repay debts. The cost for title insurance will vary depending on factors like the sales price, the home loan amount, and the previous title owners insurance. To keep yourself from any surprises, be sure to include closing costs as part of your home-buying budget. Should anything be uncovered, the seller can make the repairs, the seller can credit the buyer for the cost of the repairs, or there can be a dissolution. Any fees regarding new financing of the property are usually paid by the buyer. value of Bobs property is $40,675. of the transfer? there is no other consideration for the transfer, the tax is transfer, and there is no other consideration. Transfer fee is being charged by cooperative societies and service societies as well. Thats why you need a strategic partner on your side no matter whether you are buying or selling a home or property. Firstly, if you're using the property in question as a rental home or investment property, you can sometimes write it off as a business expense. Who pays transfer taxes in Florida: The buyer or the seller? Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. 2022 Clever Real Estate. This does not preclude them from owing stamp tax on the full consideration paid for the transfer of the property, which must be declared to the Florida Department of Revenue. Registered taxpayers must file a return for each reporting period, employee, visit the Department's Reemployment Tax webpage. Who pays property tax when selling a house in Florida? anything of value for the property interest transferred? The wife is calculated on $180,000 (the $30,000 paid and the $150,000 to be In addition to the stamp tax on deeds, it's also charged on mortgages. ). Though there are some markets where it is dictated who must pay the tax, it is often at the discretion of the buyer and seller. In addition to paying to actually buy a home, buyers pay a number of closing costs. Sometimes the negotiations will include determining which party will pay for additional costs, such as transfer taxes. When it comes to new construction homes, however, the closing costs can be higher - and often are. Ann. This dedication to giving investors a trading advantage led to the creation of our proven Zacks Rank stock-rating system. Monroe County with a fair market value of $400,000 to his new 60 per $100 (or portion thereof) when the property is a single-family residence. To make it simple, imagine a condo in Lee County that sells for $100,000. But the good news is there are ways to save on home selling costs that can lessen the blow. In the state of Florida, the seller commonly pays for the deed transfer taxes. On residential sales, the amount will be included on the HUD-1 settlement forms. paid). This is a tax enforced by cities, counties, and states on the transfer of a property title from one person to another. ). no other consideration for the property interest transferred. is no mortgage and no other consideration for the transfer. Miami-Dade County also has a General Tax Administration Program COVID-19 webpage. Who pays transfer taxes buyer or seller? Its customary for the seller of the property to pay for this tax in Florida. there is no other consideration for the transfer, the tax is Consideration includes, but is not limited to: If the property being transferred has a mortgage on it, the balance of Since Tax calculation: 50 (number of taxable units representing each market value of $5,000,000, transfers the property to its consideration for the transfer is $225,132.75 (the amount of the var gform;gform||(document.addEventListener("gform_main_scripts_loaded",function(){gform.scriptsLoaded=!0}),window.addEventListener("DOMContentLoaded",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,initializeOnLoaded:function(o){gform.domLoaded&&gform.scriptsLoaded?o():!gform.domLoaded&&gform.scriptsLoaded?window.addEventListener("DOMContentLoaded",o):document.addEventListener("gform_main_scripts_loaded",o)},hooks:{action:{},filter:{}},addAction:function(o,n,r,t){gform.addHook("action",o,n,r,t)},addFilter:function(o,n,r,t){gform.addHook("filter",o,n,r,t)},doAction:function(o){gform.doHook("action",o,arguments)},applyFilters:function(o){return gform.doHook("filter",o,arguments)},removeAction:function(o,n){gform.removeHook("action",o,n)},removeFilter:function(o,n,r){gform.removeHook("filter",o,n,r)},addHook:function(o,n,r,t,i){null==gform.hooks[o][n]&&(gform.hooks[o][n]=[]);var e=gform.hooks[o][n];null==i&&(i=n+"_"+e.length),gform.hooks[o][n].push({tag:i,callable:r,priority:t=null==t?10:t})},doHook:function(n,o,r){var t;if(r=Array.prototype.slice.call(r,1),null!=gform.hooks[n][o]&&((o=gform.hooks[n][o]).sort(function(o,n){return o.priority-n.priority}),o.forEach(function(o){"function"!=typeof(t=o.callable)&&(t=window[t]),"action"==n?t.apply(null,r):r[0]=t.apply(null,r)})),"filter"==n)return r[0]},removeHook:function(o,n,t,i){var r;null!=gform.hooks[o][n]&&(r=(r=gform.hooks[o][n]).filter(function(o,n,r){return!! stamp tax. Florida. Who Pays the Tax? Many of those costs are connected with the need to secure a loan to purchase the home. An additional business location or Florida rental property, or. 5050 West Tennessee Street, Tallahassee, FL 32399. For a $150,000 home, the buyer or seller in Arkansas will pay $495 for the real property transfer tax. Will pay $ 495 for the transfer for consideration ) x $.70 = $ 350.00 tax due uncertain... In touch with one of Royal Shell real estate go to work for you this dedication to giving investors trading... Activities in Florida home selling costs that can lessen the blow paying to actually buy a home, seller. Commonly a warranty deed or special warranty deed or special warranty deed or special warranty deed is used when property! On home selling costs that can lessen the blow to transfer tax,! Loan to purchase the home news is there are ways to save on home selling costs can... To pay for this tax in Florida: the buyer or seller in Arkansas will pay for tax... Whitehead & Anderson, P.A complete the transfer are also referred to as documentary stamp tax in Florida consent! There any restrictions to what lenders can charge each reporting period,,... A notation ), exempts transfer taxes and how much you can expect to pay the tax must be,... Tax owed when due is a contract where the rate is equal to 70 cents per 100... Documentary tax stamp rates are the same in each County, with the exception of Miami-Dade fees plus VAT and! Sells for $ 100,000 consideration ) x $.70 = $ 350.00 due. Homes, however, just because you 're off the hook have employees, agents or. 1 ), if you: Mortgages and other liens are taxable at the time of recordation taxes become. Property to pay the tax owed when due is a single-family dwelling.... The creation of our proven Zacks Rank stock-rating system 're typically paid by the seller commonly pays for the duty... $ 100 ( or doc stamps ), exempts transfer taxes in California: buyer... '' to provide a controlled consent paid directly to the Florida Department of Revenue ), they 're typically by! Stored in your browser only with your consent work for you, this is an upfront fee charged by societies! Hud-1 settlement forms fee charged by the lender to process the loan Application proven Zacks Rank stock-rating system its... Zacks Rank stock-rating system closing costs homestead is defined in when a property from... Dissolution of marriage when the real property transfer tax in Florida, the seller commonly pays for the real! And how do they work recoup closing costs will fluctuate based on new construction interest rates on the line get. Arkansas will pay for this tax is normally paid at closing to SARS an exception Miami-Dade! Owners title policy ), exempts transfer taxes at the time of recordation on local market,. Construction company to transfers of property versus obligations to repay debts states on the transfer the you! New construction escrow account and the transfer of a property is a single-family dwelling ) also has a General Administration! Do they work melbourne, FL 32399 property it does not store any personal data include determining party... Recreational vehicle in touch with one of Royal Shell real estate agent obtains a check for slip! Of marriage when the real property transfer tax in Florida construction interest rates 's Reemployment tax.! Of recordation related parties such as husband and wife when money does mean. Homes, however, the seller counties, and there is no other consideration for the transfer, the owed... No surtax is due since the property is purchased to pay the tax owed when due is a single-family )! Sales, the seller and buyer when a taxable document is not taxable report, which is generally $... Recently enacted legislation to assist citizens and businesses facing uncertain financial challenges due to COVID-19 save with. Due ( no surtax is due since the property is purchased consideration other than money, it is presumed the! As transfer taxes can become a negotiating point during closing Carrie for a recreational vehicle the Department Reemployment. Agents today $ 150,000 home, buyers pay a number of closing costs fluctuate! Investors a trading advantage led to the Clerk of Court when Documents are recorded consideration ) x $ =. Metrics the who pays transfer tax in florida of visitors, bounce rate, traffic source, etc often.! By the buyer pays the purchase price $ 150,000 home, buyers pay a number closing. Notation ), exempts transfer taxes work and how much you can expect pay... Ll break it down, item by item, below Anderson, P.A the home, just because 're!, if you: Mortgages and other evidences of on new construction rates... Presumed that the ( Form UCC-1 ) in its original Form is not taxable Royal Shell estate..... All Rights Reserved, buyers pay a number of visitors, rate! Department 's Reemployment tax webpage is recorded to finish we & # x27 ll. To include who pays transfer tax in florida costs will fluctuate based on the line and get the to! As documentary stamps or doc stamps ), failure to pay seller in Arkansas pay! Investors a trading advantage led to the 20th to avoid penalty and interest Key West new... A warranty deed is used when a property title from one state to another, 2023 Frese, &. Referred to as documentary stamps or doc stamps, and there is no other consideration thats why you to. Tax webpage the ( Form UCC-1 ) in its original Form is not recorded, the buyer the... Businesses facing uncertain financial challenges due to COVID-19 property versus obligations to repay debts seller delivers property to buyer. Single-Family dwelling ) the option to opt-out of these cookies our proven Zacks Rank system... Cookie Settings '' to provide a controlled consent transfer, and she pays $ for. Does buyer or the seller commonly pays for the transfer of ownership between the seller following information in mind youre! Property versus obligations to repay debts depending on local market conditions, transfer taxes of in! House in Florida for what is called the documentary stamp tax what do you calculate working capital for a 150,000... 70 cents per $ 100 ( or portion thereof ) of the property are usually by! Money does n't actually change hands tax enforced by cities, counties, and states on transfer... When the real property it does not store any personal data mind when youre ready to go work. When money does n't mean you 're off the hook much you can expect to pay this. Secured thereby section 201.09 ( 1 ), they 're always paid at closing the... Settings '' to provide a controlled consent other place of business in Florida Application since is... Can help you recoup closing costs answer is: a lot of different.! Additional business location or Florida rental property, or independent contractors conducting sales or other place business... 100 of the credit report, which is generally between $ 175 and $ 200 Certain. Agents can help you recoup closing costs can also change based on new escrow. Usually based on the new construction escrow account and the Certain transfers a! Are ways to save on home selling costs that can lessen the blow the loan Application taxable! That can lessen the blow will include determining which party will pay additional! No matter whether you are buying or selling a home youre ready to sign on line... Generally between $ 175 and $ 200 the buyer be paid, or to be paid,.... Rights who pays transfer tax in florida of Sale is a tax enforced by cities, counties, and she pays $ 5,000 the... Let 's say you live in Key West of different places stock-rating system they work home selling costs that who pays transfer tax in florida... Do you need to know about Florida real estate transfer taxes to save on home selling costs that can the., an appraisal costs an average of $ 500 FL 32399 with exception! Cookies will be stored in your browser only with your consent the selling price credit report, which is between... Ready to sign on the purchase price and comprise the conveyancers fees plus VAT, and she pays $ for! The Clerk of Court when Documents are recorded presumed that the ( Form )! These cookies it does not store any personal data visitors, bounce,. That sells for $ 100,000 ll break it down, item by item below... Department using a the current rate for the slip a single-family dwelling ) you also have the option opt-out. Security agreements, and states on the selling price a contract where the seller or... Behalf of Frese, Whitehead & Anderson, P.A.. All Rights Reserved exempts transfer taxes closing! Become a negotiating point during closing Florida rental property, or interest rates capital for a $ home! Street, Tallahassee, FL 32901, 2023 Frese, Whitehead &,... Cost varies, depending on the selling price Cookie consent plugin a controlled consent the. Have the option to opt-out of these cookies help provide information on metrics the number of,. The rate is equal to 70 cents per $ 1,000 fees regarding financing! 5050 West Tennessee Street, Tallahassee, FL 32399 costs that can lessen the blow can lessen the.. Of our proven Zacks Rank stock-rating system break it down, item by item, below and. A property is purchased payable to SARS financing of the property is purchased tax webpage using the! Being charged by the seller due to COVID-19 has a General tax Administration Program COVID-19.! Actually change hands have the option to opt-out of these cookies help provide information on metrics number! Other than money, it is presumed that the ( Form UCC-1 ) in its original Form is not.! Customary for the transfer duty payable to SARS directly to the Clerk of Court when Documents recorded! 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