Law no. 5/2007 approving the Regulation on Property Transfer Tax (SISA). Country/Territory Sao Tome and Principe Document type Legislation Date 2007 Source FAO, FAOLEX Original source DIÁRIO DA REPÚBLICA,No. 17, 11 May 2007. Subject Land & soil Keyword Land consolidation Public land Tax/levy Geographical area Africa, Central Africa, Least Developed Countries, Small Island Developing States Entry into force notes This Law enters into force 90 days after its publication. Abstract This Law is composed of two articles and one Annex. It approves the Property Transfer Tax (SISA). The annexed Regulation is composed of eight chapters divided in 46 articles. Particular attention is paid to the regulation of incidence over property, exemptions and payment procedures. Full text Portuguese