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 HASiL Official Portal.

     

  3. Method for submission of RPGT forms can be done using one of the methods below:

    1. Manually
      • RPGT Form is available to be downloaded and printed from the HASiL Official Portal. The use of PDF forms is allowed.
      • Each disposer and acquirer is required to submit form CKHT 1A / CKHT 1B and CKHT 2A to the HASiL Office where the income tax file is handled or nearby HASiL Office.
      • The disposer or acquirer must keep supporting documents for disposal, acquisition, and expense claims and submit them to HASiL for review if requested.
      • 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 / 1B / CKHT 2A / CKHT 3 thru e-CKHT platform is available at MyTax via https://mytax.hasil.gov.my/. (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 HASiL.
      • 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 HASiL website https://mytax.hasil.gov.my/ by entering identification number and password.
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