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Real Property Gains Tax Return Form (RPGTRF) Filing Programme

  1. Effective 1 January 2025, the electronic submission of RPGTRF is mandatory through e-CKHT.
  2. Taxpayers are required to submit BNCKHT via e-Filing (e-CKHT) through the MyTax Portal mytax.hasil.gov.my.
  3. Taxpayers may appoint qualified lawyers and licensed tax agents to submit e-CKHT through the following platforms:
    1. Lawyers: Lawyer’s role in MyTax; and
    2. Licensed tax agents: TaeF System Version 2.0.
No. Form Types Category of Disposal / Acquisition of Assets Deadline for Submission of RPGTRF e-CKHT System Availability
1 Form CKHT 1A Disposal of real property subject to the RPGT Act 1976 Within 60 days from the date of disposal of the asset 1 January 2025
2 Form CKHT 1B Disposal of shares subject to the RPGT Act 1976
3 Form CKHT 3 Notification under subsection 13(6) of the RPGT Act 1976: Certificate of disposal of assets not subject to tax or exempt from payment of tax
No. Form Types Category of Disposal / Acquisition of Assets Deadline for Submission of RPGTRF e-CKHT System Availability
4 Form CKHT 2A Acquisition of real property / shares subject to the RPGT Act 1976 Within 60 days from the date of acquisition of the asset 1 January 2025
  1. Submission of RPGTRF
    1. Responsibility to Submit RPGTRF
       The responsibility to submit RPGTRF lies with the person chargeable to tax who disposes of a chargeable asset (disposer) and the person who acquires the asset (acquirer), in accordance with Section 13 of the RPGT Act 1976.

      RPGTRF must be submitted within 60 days from the date of disposal / acquisition of the asset.

    2. RPGTRF and Guidelines for Reference
      RPGTRF and the relevant Guidelines can be downloaded from the Official HASiL Portal > Forms > Download Forms > RPGT from 1 January 2026 for reference purposes.
    3. RPGT Reporting

      RPGT reporting through electronic means using e-CKHT via the MyTax Portal is mandatory.

      Taxpayers must have a Tax Identification Number (TIN) and Digital Certificate before accessing e-CKHT.

      If the taxpayer does not have a TIN, an application for TIN registration can be submitted via the e-Daftar link on the MyTax Portal.

    4. Tax Computation
      1. Disposal for Year of Assessment 2024 and Earlier
        The amount of tax payable will be stated in the notice of assessment (Form K) issued by HASiL after the BNCKHT has been submitted by the disposer.
      2. Disposal from Year of Assessment 2025 Onwards
        In line with the implementation of Self-Assessment for Real Property Gains Tax (STS CKHT), a disposer who disposes of an asset subject to the RPGT Act 1976 from 1 January 2025 onwards is required to determine the chargeable gain and calculate the tax payable in the RPGTRF submitted. The amount of tax payable will be displayed on the e-CKHT 1A / 1B Acknowledgement of Receipt Slip. No notice of assessment will be issued. RPGTRF submitted under Section 13 of the RPGT Act 1976 is deemed to be a notice of assessment served on the disposer by the Director General of Inland Revenue (DGIR).
  1. Supporting Document

    Supporting documents used for the tax computation do not need to be submitted together with the RPGTRF.

    Taxpayers are required to retain the documents for seven (7) years from the end of the year of assessment in which the assessment was raised.

    The documents must be furnished if requested for verification purposes.

  1. RPGT Payment
    1. Acquirer – Payment under Section 21B of the RPGT Act 1976
      The acquirer is responsible for retaining the whole of the monetary consideration or an amount not exceeding 3% / 5% / 7% of the total consideration value, whichever is lower, and paying the amount to the DGIR within 60 days from the date of acquisition of the asset. The acquirer must use the Bill Number stated on the e-CKHT 2A Acknowledgement of Receipt Slip in the MyTax Portal to make the payment under Section 21B of the RPGT Act 1976 through:
      1. ByrHasil FPX (Financial Process Exchange)
        • access byrhasil.hasil.gov.my;
        • Users must have an electronic banking account with any bank participating in FPX; or
      2. Appointed HASiL Collection Agents.

      The list of ByrHasil FPX participating banks and HASiL Collection Agent banks is available on the Official HASiL Portal.

    2. Disposer – Payment of RPGT Balance
      1. Disposal for Year of Assessment 2024 and Earlier: The disposer must pay the tax or balance of tax within 30 days from the date of the notice of assessment.
      2. Disposal from Year of Assessment 2025 Onwards: The disposer must pay the tax or balance of tax within 90 days from the date of disposal.

      The disposer must make the RPGT payment or payment of the balance of RPGT using the Bill Number stated on the e-CKHT 1A / 1B Acknowledgement of Receipt Slip through:

      1. ByrHasil FPX
        • access byrhasil.hasil.gov.my;
        • Users must have an electronic banking account with any bank participating in FPX; or
      2. Appointed HASiL Collection Agent Banks
      3. Malaysia Post Office – Cash Payment

      The list of participating banks and available payment services is available on the Official HASiL Portal.

FAQ
Download Form RPGT