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The applicant inquired whether including a 'non-negotiable' clause in a promissory note prevents it from being subject to ITPAJD (Stamp Duty). The DGT ruled that such a clause prevents the document from functioning as a bill of exchange, provided it is explicitly stated at the time of issuance.
This ruling provides legal certainty for businesses using non-negotiable promissory notes, confirming they are exempt from Stamp Duty (ITPAJD) as they do not serve as negotiable instruments.
The tax team reviews your specific situation.
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