Sets the terms used throughout the Regulations, including tax period, warehouse, licensee and digital stamp.
What should you do now?Check the definition as amended where the 2022 amendment applies.
What does this Article provide?
Sets the terms used throughout the Regulations, including tax period, warehouse, licensee and digital stamp.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
The commentary was reviewed with Decision No. 31 of 2022. Do not rely on the original wording alone; check the amendment and later implementation decisions in the sources.
What does the Article mean in plain language?
The digital-stamp definition must be read as amended in 2022, not from the original text alone.
Start here before determining the value or the person liable to pay.
Check the definition as amended where the 2022 amendment applies.
How can this rule appear in practice?
For digital stamps, start with the amended definition, then Article 44 and the relevant product decision.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Relying on a superseded original definition.
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Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Check the definition as amended where the 2022 amendment applies.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Amends the digital-stamp definition in Article 1 and the rules in Article 44.