Responsibility Of Disposer And Acquirer


  1. Responsibility Of Disposer
    Disposers are required to:

    • Submit completed Form CKHT 1A or CKHT 1B within 60 days from the date of disposal of property or shares in RPC together with a copy of supporting documents (please refer to the checklist on the relevant RPGT Form) to determine the date and price of the disposal and acquisition.
    • Submit Tax Exemption (Section 8) of the Real Property Gains Tax Act 1976 (RPGT Act 1976) Form together with the supporting documents (Certificate of Fitness / electricity bill / water bills / rental agreement) if the disposer choose to apply for private property disposal tax exemption under Paragraph 9 of Schedule 3 (Section 8) of RPGT Act 1976.
    • Submit Form CKHT 3 if applicable by marking (√) at the category of disposal that is not taxable under RPGT Act 1976. Form CKHT 3 must be submitted together with Form CKHT 1A or CKHT 1B.
    • Submit a copy of Form CKHT 3 to the acquirer.

  2. Responsibility Of Acquirer

    • Acquirers are required to submit completed Form CKHT 2A within sixty (60) days from the date of acquisition of properties or shares in RPC together with copies of the following documents :
      • Sale and Purchase Agreement; and
      • CKHT 502 payment receipt / payment slip under subsection 21B (1) or (1A) RPGT Act 1976 / copy of Form CKHT 3.
    • If the acquirer received a copy of the completed Form CKHT 3 from the disposer, the acquirer does not need to make payment under subsection 21B (1) or (1A) RPGT Act 1976.
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