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RPGT

Amendments to the RPGT Return Form

Amendments Submitted Before The Deadline For Submission Of RPGT Form
  1. Corrections for any errors in filling in the information in the BNCKHT that has been submitted via e-CKHT can be made by submitting an application letter containing detailed information about the error made by attaching supporting documents to strengthen the application.

  2. The application letter and documents must be submitted to the State LHDNM / Special Branch that handles the disposal tax file or through the customer feedback system.

Correction of errors does not involve additional tax

  1. Corrections for any errors in filling in the information in the BNCKHT that has been submitted via e-CKHT can be made by submitting an application letter containing detailed information about the error made by attaching supporting documents to strengthen the application.
  2. The application letter and documents must be submitted to the State LHDNM / Special Branch that handles the disposal tax file or through the customer feedback system.

Correction of errors involving additional taxes

1. Amended Return Form

Peruntukan baharu Seksyen 13A ACKHT 1976 membenarkan pelupus membuat pindaan berkenaan taksiran disifatkan ke atas BNCKHT bagi pelupusan mulai 01 Januari 2025 yang telah dikemukakan kepada KPHDN melalui BNT CKHT sekiranya memenuhi kriteria kelayakan seperti yang dinyatakan di bawah:

  1. An amendment to the assessment can be made by the disposer by submitting the BNT RPHT to the DGIR within six (6) months after the date set for the submission of the BNCKHT (within 60 days after the date of disposal of the asset).
  2. Disposers who have submitted the BNCKHT within the prescribed period are allowed to make amendments to the deemed assessment and this can only be done once.
  3. If the DGIR has made an assessment for the year of assessment within six (6) months after the date of submission of the BNCKHT, the disposer is not eligible to submit the BNT CKHT to the DGIR to amend the deemed assessment.
  4. The disposer must report additional information and amend the assessment to correct errors in the BNRKHT through the BNT RKHT in relation to:
    1. underreported or unreported profits;
    2. additional costs/other expenses are overclaimed; or
    3. changes in the disposal date or acquisition date which involve changes in tax rates.
  5. BNT can be submitted if the amendment minvolves only one date of acquisition and the imposition is from taxable to additional tax (No Form CKHT 3 submitted). Amendment can be made through Voluntary Declaration for criteria other than those stated above.
  6. The additional assessment payable under the provisions of subsection 13A(1) of the Income Tax Act 1976 is subject to the tax increase (Subsection 13A(4) of the Income Tax Act 1976). The disposer will fill in the tax calculation space on the CKHT BNT himself.
  7. For disposers who submit the BNCKHT within the extended period allowed by the DGHDN, the BNCKHT is deemed to have been received within the period prescribed under the ACKHT 1976 and the taxpayer is eligible to submit the BNT CKHT. However, the calculation of the six (6) month period allowed for the submission of the BNT CKHT is taken into account starting from after the deadline for submission of the BNCKHT set based on the provisions of section 13A ACKHT 1976.
  8. The DGIR is deemed to have raised the assessment on the date the BNT CKHT is submitted by the disposer pursuant to section 13 of the ACKHT 1976. The taxable profit and tax payable are the amounts as stated in the BNT CKHT.

2. Voluntary Confession

The disposer may submit a voluntary declaration via an appeal letter to amend the deemed assessment on the BNRKHT that has been submitted to the DGIR if it meets the eligibility criteria as stated below:

  1. Amendments involving more than one acquisition date and
    1. From non-taxable to taxable – original assessment notice; or
    2. From taxable to additional tax – additional assessment notice.
  2. The disposer is not eligible to make a voluntary declaration once the audit action has commenced.
  3. The DGIR may exercise discretionary powers under subsection 40(3) of the ACKHT 1976 to reduce or eliminate the penalty imposed. The penalty rates under subsection 30(2) of the ACKHT 1976 for voluntary confession cases are as follows:
    Voluntary Disclosure Period Rate
    ≤ 6 months after the deadline for submission of the BNCKHT 10%
    > 6 months after the deadline for submitting the BNCKHT 20%
  4. If the disposer has submitted the first voluntary declaration through the BNT CKHT and subsequently makes an additional voluntary declaration within six (6) months from the BN submission deadline, the penalty rate for the voluntary declaration is 10%.
  5. Submit an application letter containing detailed information about the voluntary confession made by attaching supporting documents to strengthen the application.
  6. The application letter and documents must be submitted to the State IRBM / Special Branch that handles the taxpayer's tax file or through the customer feedback system.