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RPGT

RPGT Payment Procedure

Acquirer & Disposer RPGT Payment Procedures

Acquirer

  1. Starting 01 January 2023, acquirers must use Bill Number generated via e-CKHT 502 on MyTax to make payments under Section 21B of the ACKHT 1976.
  2. Starting 01 January 2025, acquirers must use Bill Number shown on the e-CKHT 2A Receipt Confirmation Slip on MyTax to make Section 21B ACKHT 1976 payments for disposals in the Year of Assessment 2025 in the following ways:
    1. ByrHasil FPX (Financial Process Exchange)
      1. access https://byrhasil.hasil.gov.my;
      2. Users must have an electronic banking account with any bank participating in FPX; or
    2. HASiL collection agents who have been appointed using Bill Number only.
  3. The list of ByrHASiL FPX banks and HASiL collection agent banks is as shown on the Official HASiL Portal

Disposer

The disposer must make tax payments or the remaining RPHT tax using the Bill Number using the following facilities:

  1. ByrHasil FPX
    1. Access via https://byrhasil.hasil.gov.my.
    2. Users must have an electronic banking account with any bank participating in FPX; or
  2. HASiL collection agent banks that have been appointed. The list of HASiL collection agent banks that have been appointed can be consulted on the Official HASiL Portal; or
  3. Malaysia Post Office in cash.
  1. Refunds paid to the disposer may occur in the following circumstances:
    1. The sale and purchase agreement is cancelled;
    2. Disposals that are tax exempt;
    3. Non-taxable cases;
    4. Overpaid tax; or
    5. Elimination of tax increases.
  2. The documents that need to be submitted for a refund application are as follows:
    1. Deed Of Revocation / Proof of Cancellation of Agreement; or
    2. Letter of stamp duty refund with supporting documents
    3. Other official documents that can prove the cancellation of the disposal/sale transaction.
  3. If the sale and purchase agreement is cancelled and the payment under section 21B of the ACKHT 1976 has been remitted to the KPHDN, a refund can be requested as follows:
    1. before the disposal is reported to the DGIR
      1. The disposer must notify the cancellation of the sale and purchase agreement to the relevant State PCHT Section / Special Branch; and
      2. The disposer must also notify the cancellation of the sale and purchase agreement to the relevant State Collection Section / Special Branch and apply for a refund.
    2. after the disposal is reported to the DGIR
      1. The disposer must notify the cancellation of the sale and purchase to the relevant State CKHT Section / Special Branch and the assessment will be raised; and
      2. Refunds to the disposer will be processed when the disposer's account has a credit available for reimbursement.
  4. Refunds are paid to the disposer on legal principles because the RPGT is levied on the profit from the disposal of assets by the disposer.
  5. If a refund is to be paid to the acquirer, a Letter of Consent to Request for Refund of the RPGT to the acquirer, sworn before the Commissioner for Oaths, must be submitted by the disposer.
  6. Refunds involving the sale of property through public auction by the Mortgagee in execution of the sale order should be returned to the Mortgagee as the party who has the right to the lease amount of the property following the taxpayer's failure to comply with the agreement.