Procedures For Submission Of Real Property Gains Tax Form


  1. Effective from 01.01.2010, disposer and acquirer are required to submit Real Property Gains Tax (RPGT) Forms as follows :

    1. Disposer
      • Form CKHT 1A - Disposal of Real Property
      • Form CKHT 1B - Disposal of share in Real Property Companies (RPC)
      • Form CKHT 3 - Notification of Disposal of Asset not Subject to Tax or Exempt from the Payment of Tax

    2. Acquirer
      • Form CKHT 2A - Acquisition of Real Property / Shares in RPC

  2. Explanatory notes for RPGT Form can be obtained at the official Portal of IRBM.

  3. Method for submission of RPGT forms

    1. Manually
      • RPGT Form is available at the nearest Inland Revenue Board of Malaysia (IRBM) or can be downloaded and printed at the official Portal of IRBM. PDF form is permitted.
      • Each disposer and acquirer is required to submit form CKHT 1A / CKHT 1B and CKHT 2A together with supporting documents (please refer to the checklist at the relevant RPGT Form) to the IRBM Office where the income tax file is handled or nearby HASiL Office.
      • Disposer and acquirer are exempted from submitting the RPGT Form if disposal of asset is subject to the Income Tax Act 1967 (ITA 1967).

    2. e-CKHT
      • Submission of Online Form CKHT 1A / CKHT 2A / CKHT 3 thru e-CKHT platform is available at MyTax via (User Manual e-CKHT)
      • Disposal and acquisition information in e-CKHT must be completed accurately and submitted online. The disposer or acquirer is required to keep the disposal, acquisition and expense claims supporting document for review (please refer to the checklist on the relevant RPGT Form) if requested by IRBM.
      • RPGT Form submitted thru e-CKHT and confirmation of receipt of the RPGT Forms can be printed or saved.
      • Disposer and acquirer may reverify the receipt of the RPGT Forms submitted thru e-CKHT via IRBM website by entering identification number and password.
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