In the event of cancellation of disposal / sale transaction after the RPGT form is submitted or after the payment under section 21B of RPGT Act 1976 is made, the disposer or acquirer should inform the IRBM by submitting the following documents:

1. Disposal Cancellation Agreement;
2. Letter of repayment of stamp duty with supporting documents or other official documents which may prove the cancellation of the disposal / sale of the relevant transaction; and
3. Letter of declaration of disposer and acquirer for application for refund on payment under subsection 21B (1) or (1A) of RPGT Act 1976.