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PROCEDURES FOR SUBMISSION OF REAL PROPERTY GAINS TAX FORM

1. Effective from 01.01.2010, disposer and acquirer are required to submit Real Property Gains Tax (RPGT) Forms as follows:
a. Disposer
  • Form CKHT 1A - Disposal of Real Property
  • Form CKHT 1B - Disposal of share in Real Property Companies (RPC)
  • Form CKHT 3 - Notification Pemberitahuan Pelupusan Aset Tidak Dikenakan Cukai / Dikecualikan Cukai
b. Acquirer
  • Form CKHT 2A - Acquisition of Real Property / Shares in RPC
2. Explanatory notes for RPGT Form can be obtained at the official Portal of IRBM
3. Method for submission of RPGT forms
a. Manually
i. RPGT Form is available at the nearest Inland Revenue Board of Malaysia (IRBM) branch or can be downloaded and printed at the official Portal of IRBM. PDF form is permitted.
ii. Each disposer and acquirer is required to submit form CKHT 1A / CKHT 1B and CKHT 2A together with supporting documents (please refer to the checklist at the relevant RPGT Form) to the IRBM branch where the income tax file is handled or nearby branches.
iii. Disposer and acquirer are exempted from submitting the RPGT Form if disposal of asset is subject to the Income Tax Act 1967 (ITA 1967)
b. e-Filing
i. Submission through e-Filing can be made at IRBM website via https://ez.hasil.gov.my
ii. The disposer or acquirer is required to register as e-Filing user using a digital certificate. In the absence of digital certificate, an application must be mad in accordance with the existing e-Filing digital certificate procedures.
iii. The completed RPGT Form must be printed, signed and submitted together with the supporting documents (please refer to the checklist at the relevant RPGT Form) to the IRBM branch where the income tax file is hamdled or nearby branches.
c. e-Lodgement
i. e-Lodgement facility only applies to:
 
  • Transaction of disposal and acquisition for property only (Form CKHT 1A / CKHT 2A / CKHT 3)
 
  • Individual disposers / acquirers who register as e-Filing users
 
  • Disposal of assets which involved one acquisition date only. If the disposal of an asset exceeds one acquisition date, the submission of the Form CKHT 1A must be made manually.
 
  • Disposal date effective from 1 January 2013.

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Updated : : 2019-09-06 19:12:21

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