VII A: Stamp duties

The stamp duty provided for in Article 916 A is borne by the person requesting the issue of cheque forms that do not meet the characteristics indicated in this article. It is paid by the issuing organisation. Under no circumstances may the latter bear it (1). (1) See Annex III, art. 313 BG bis and 313 BG ter and Annex IV, art. 121 KL bis and 121 KL ter.