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The transfer of a real estate mortgage is estimated at 0.2% of the loan amount. If the transmission is due to an estate or merger, a reduced rate of 0.1% applies. In any event, stamp duty does not apply to a security interest which is essentially next to a contract already subject to the stamps and which is granted at the same time (for example. B loan contracts). There is no similar stamp, registration, transfer or tax to be paid in advance when transferring or transferring a loan, unless registration is necessary for security enhancement. The deposit tax must be paid when registering a real estate mortgage, a cat mortgage or the transfer of an interest rate on securities. The estimated amount is 0.4% of the loan amount for real estate mortgages, but in some cases. B if the mortgage is for a plant, a tax reduction measure may apply. The amount of registration tax provided for the tendering of a mortgage or the sale of an interest on securities is JPY 7,500. The nominal stamp duty must be paid on the advance of a loan under the GHS50. No stamp, registration or transfer duty is due when a loan is transferred or transferred.

Stamp duty must be paid on cross-border loans when the document or contract is legalized in Chile or when the loan is recorded in Chile (i.e. when the loan is recorded in the borrower`s accounts). Stamp duty can be levied depending on the type of instrument when the instrument is executed in Japan. The registration fee must be paid for the registration of a real estate mortgage, a cat mortgage or the transfer of a loan repayment fee. The TCLT commitment was born when the loan contract was executed. As a general rule, the taxable base is the amount or value of the loan (principle). If the amount of the principal is paid in tranches and the total amount of the tranches is not known (for example. B because the total amount of capital is not indicated in the agreement), the tax on a given tranche is payable after the payment. The borrower is required to charge and pay TCLT within 14 days of the loan being executed or the loan tranche received. The credit, transfer or transfer of a loan is not subject to stamp duty, transfer duty or similar taxes. The payment of registration taxes, land mortgages and taxes, stamp duty, state levies and all other taxes (other than income tax and withholding tax) on related documents, including (and in particular) all documents relating to a security package, may be replaced (at the bank`s choice) with another tax (imposed.