Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001)SchedulesSchedule 2 : Vienna Convention on Consular Relations, 1963Chapter III : Regime relating to Honorary Consular Officers and Consular Posts headed by such OfficersArticle 60 : Exemption from taxation of consular premises |
(1) | Consular premises of a consular post headed by an honorary consular officer of which the sending State is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered. |
(2) | The exemption from taxation referred to in paragraph 1 of this Article shall not apply to such dues and taxes if, under the laws and regulations of the receiving State, they are payable by the person who contracted with the sending State. |