No. |
File Type |
Category of Taxpayer |
Due Date for Submission of CGTRF according to ITA 1967 |
Availability of |
Guide Notes on CGTRF Submission |
|
Taxpayers | Tax Agents (TAeF) | |||||
COMPANY, LIMITED LIABILITY PARTNERSHIP, TRUST BODY AND CO-OPERATIVE SOCIETY - For disposal effective from 1st March 2024 | ||||||
1. |
C |
Company |
Within 60 days from the date of disposal of capital asset |
1st March 2024 |
Refer to Guide Notes |
|
2. |
PT |
Limited Liability Partnership |
||||
3. |
TC |
Unit Trust / Property Trust |
||||
4. |
CS |
Co-operative Society |
||||
5. |
TA |
Trust Body |
||||
6. |
TR |
Real Estate Investment Trust |
||||
7. |
TN |
Business Trust |
CAPITAL GAINS TAX RETURN FORM (CGTRF) FILING PROGRAMME WITH EFFECT FROM 1st MARCH 2024
- Effective from 1st January 2024, company, limited liability partnership, trust body and co-operative society which receives gains or profits from the disposal of capital asset consisting of:
- share of a company incorporated in Malaysia not listed on the stock exchange; or
- share of a controlled company incorporated outside Malaysia which owns real property situated in Malaysia or shares of another controlled company or both,
Labuan entity (Labuan Company, Labuan Limited Liability Partnership, Labuan Foundation and Trust) that elect or subject to taxation under the ITA 1967 are subject to the imposition of Capital Gains Tax. Refer to Guide Notes for further info.
- Taxpayers are required to submit CGTRF through e-Filing (e-CKM Form). Kindly visit MyTax portal at https://mytax.hasil.gov.my.
- Tax agents are required to submit CGTRF through Tax Agent e-Filing System (TAeF) version 2.0. Kindly visit MyTax portal at https://mytax.hasil.gov.my.
CGTRF SUBMISSION GUIDE NOTES | ||
No. |
Items |
Guidance Notes |
1. | CGTRF Submission |
|
2. | Working Sheets / Supporting Documents |
Working Sheets / Supporting Documents All documents including documents related to tax relief claims under section 132 and 133 of the Income Tax Act 1967 have to be furnished only if requested for the purpose of audit. |
3. | Concession for the Payment of Tax under Subsection 103(2) of ITA 1967 |
Grace Period for the Payment of Tax |