• Completed RPGT Forms will be processed and the following notice or certificate will be issued:
  
  1. Taxable cases: Assessment Notice (Form K / KA); or
  2. Non-taxable cases: Certificate of Non Chargeability (CKHT 5A).
     
     
• Provision under paragraph 14(1)(b) of the RPGT Act 1976 authorized the DGIR to make necessary adjustments to the RPGT Forms submitted in the event of errors when filling the form or incomplete information.
  
  
• Provision under subsection 14(2) of the RPGT Act 1976 authorized the DGIR to raise estimates assessment on the failure of the disposer or acquirer to submit the RPGT Forms under subsection 13(1) of the RPGT Act 1976.
  
  

Starting from January 1, 2025, in line with the implementation of the STS CKHT, the RPGT Forms submitted under Section 13 of the RPGT Act 1976 will serve as an assessment notice that is considered to have been delivered to the disposer by the DGIR for that disposal.