Procedures For Submission Of Real Property Gains Tax Form

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) branch 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 branch where the income tax file is handled or nearby branches.
      • 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-Filling
      • Submission through e-Filling can be made at IRBM website via https://mytax.hasil.gov.my/.
      • The disposer or acquirer is required to register as e-Filling user using a digital certificate. In the absence of digital certificate, an application must be mad in accordance with the existing e-Filing digital certificate procedures.
      • The completed RPGT Form must be printed, signed and submitted together with the supporting documents (please refer to the checklist at the relevant RPGT Form) to the IRBM branch where the income tax file is hamdled or nearby branches.

    3. e-Lodgement CKHT
      1. e-Lodgement CKHT facility only applies to:
        • Transaction of disposal and acquisition for property only (Form CKHT 1A / CKHT 2A / CKHT 3).
        • Individual disposers / acquirers who register as e-Filing users.
        • Disposal of assets which involved one acquisition date only. If the disposal of an asset exceeds one acquisition date, the submission of the Form CKHT 1A must be made manually.
        • Disposal date effective from 1 January 2013.

      2. e-Lodgement CKHT is not applicable for the following situations:
        • Disposer who apply for exemption under Section 8 of the RPGT Act 1976; or
        • Disposal which required market valuation from the Valuation and Property Services Department (JPPH).

      3. Method of using e-Lodgement CKHT:
        • Submission of Form CKHT 1A / CKHT 2A / CKHT 3 is available at IRBM website via https://mytax.hasil.gov.my/.
        • Disposer or acquirer is required to register as e-Filing user using a digital certificate. In the absence of digital certificate, an application must be made in accordance with the existing e-Filing digital certificate procedures.
        • Disposal and acquisition information in e-Lodgement CKHT must be completed accurately and submitted online. The disposer or acquirer is required to keep the supporting document for review (please refer to the checklist on the relevant RPGT Form) if requested by IRBM.
        • RPGT Form 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 via IRBM website https://mytax.hasil.gov.my/ by entering e-Filing identification number and password.
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