{"id":12284,"date":"2026-05-11T12:04:37","date_gmt":"2026-05-11T04:04:37","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=12284"},"modified":"2026-06-26T16:08:35","modified_gmt":"2026-06-26T08:08:35","slug":"program-memfail-borang-nyata-ckht","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/","title":{"rendered":"Real Property Gains Tax Return Form (RPGTRF) Filing Programme"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"12284\" class=\"elementor elementor-12284\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eacb7c5 e-flex e-con-boxed e-con e-parent\" data-id=\"eacb7c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f85563c e-con-full e-flex e-con e-child\" data-id=\"f85563c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f400d81 elementor-widget elementor-widget-template\" data-id=\"f400d81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"12271\" class=\"elementor elementor-12271\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9871393 e-flex e-con-boxed e-con e-parent\" data-id=\"9871393\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de6f2b4 elementor-widget elementor-widget-heading\" data-id=\"de6f2b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Form<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4336620 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"4336620\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-4336620\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12270\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/\" class=\"elementor-item\">Criteria on Incomplete ITRF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12373\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/format-baucar-dividen\/\" class=\"elementor-item\">Format of Dividend Voucher<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12371\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata\/\" class=\"elementor-item\">Return Form (RF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12370\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-penyata-keuntungan-oleh-suatu-entiti-labuan-bagi-tahun-taksiran-2025-di-bawah-sistem-taksir-sendiri\/\" class=\"elementor-item\">Filing Programme For Return Of Profits By A Labuan Entity For The Year Of Assessment 2025 Under The Self Assessment System<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12367\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/\" class=\"elementor-item\">Filing Programme For Documents Specified Under Section 82B ITA 1967 Through MITRS<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12368\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2026\/\" class=\"elementor-sub-item\">Assessment Year 2026<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12369\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2025\/\" class=\"elementor-sub-item\">Year of Assessment 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12376\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/\" class=\"elementor-item\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through MITRS<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12366\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/\" class=\"elementor-item\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12365\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/\" class=\"elementor-item\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-4336620\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12270\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/\" class=\"elementor-item\" tabindex=\"-1\">Criteria on Incomplete ITRF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12373\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/format-baucar-dividen\/\" class=\"elementor-item\" tabindex=\"-1\">Format of Dividend Voucher<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12371\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata\/\" class=\"elementor-item\" tabindex=\"-1\">Return Form (RF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12370\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-penyata-keuntungan-oleh-suatu-entiti-labuan-bagi-tahun-taksiran-2025-di-bawah-sistem-taksir-sendiri\/\" class=\"elementor-item\" tabindex=\"-1\">Filing Programme For Return Of Profits By A Labuan Entity For The Year Of Assessment 2025 Under The Self Assessment System<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12367\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/\" class=\"elementor-item\" tabindex=\"-1\">Filing Programme For Documents Specified Under Section 82B ITA 1967 Through MITRS<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12368\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2026\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Assessment Year 2026<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12369\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2025\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Year of Assessment 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12376\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/\" class=\"elementor-item\" tabindex=\"-1\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through MITRS<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12366\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/\" class=\"elementor-item\" tabindex=\"-1\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12365\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2cbc89 e-con-full e-flex e-con e-child\" data-id=\"a2cbc89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bda105 elementor-widget elementor-widget-heading\" data-id=\"5bda105\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e6b159 e-con-full e-flex e-con e-child\" data-id=\"2e6b159\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a1bece elementor-widget elementor-widget-html\" data-id=\"3a1bece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d73a32 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"7d73a32\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1310\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Program Memfail Borang Nyata Cukai Keuntungan Harta Tanah (BNCKHT) Dan Bayaran CKHT <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1310\" class=\"elementor-element elementor-element-0b75405 e-flex e-con-boxed e-con e-child\" data-id=\"0b75405\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fa9ce7 elementor-widget elementor-widget-text-editor\" data-id=\"0fa9ce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Mulai 01 Januari 2025, pengemukaan BNCKHT secara elektronik adalah mandatori melalui e-CKHT.<\/li><li>Pembayar cukai hendaklah mengemukakan BNCKHT secara e-Filing (e-CKHT) di di Portal MyTax <a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a>.<\/li><li>Pembayar cukai boleh melantik peguam bertauliah dan ejen cukai berlesen untuk mengemukakan e-CKHT melalui medium berikut:<br \/><ol type=\"a\"><li>Peguam : Peranan peguam di MyTax; dan<\/li><li>Ejen cukai berlesen : Sistem TaeF versi 2.0.<\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1311\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> A. Pelupus \u2013 Borang Nyata Tahun Taksiran 2025 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1311\" class=\"elementor-element elementor-element-f50c48a e-con-full e-flex e-con e-child\" data-id=\"f50c48a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02d1341 elementor-widget elementor-widget-html\" data-id=\"02d1341\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"table-wrapper\">\n<table class=\"custom-table no-zebra\">\n  <thead>\n    <tr>\n      <th>No.<\/th>\n      <th rowspan=\"2\">File Types<\/th>\n      <th rowspan=\"2\">Kategori Pelupusan \/ Pemerolehan Aset<\/th>\n      <th rowspan=\"2\">Tarikh Akhir Pengemukaan BNCKHT<\/th>\n      <th rowspan=\"2\">Penyediaan Sistem e-CKHT<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>1<\/td>\n      <td>Borang CKHT 1A<\/td>\n      <td>Pelupusan harta tanah tertakluk kepada ACKHT 1976<\/td>\n      <td rowspan=\"7\">Dalam tempoh 60 hari selepas tarikh pelupusan aset<\/td>\n      <td rowspan=\"7\" colspan=\"2\">1 January 2025<\/td>\n    <\/tr>\n    <tr>\n      <td>2<\/td>\n      <td>Borang CKHT 1B<\/td>\n      <td>Disposal of shares subject to the ACKHT 1976<\/td>\n    <\/tr>\n    <tr>\n      <td>3<\/td>\n      <td>Borang CKHT 3<\/td>\n      <td>Notification under subsection 13(6) of the ACKHT 1976: Certificate of disposal of assets not subject to tax or exempt from tax payment<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>    \n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1312\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1312\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> B. Pemeroleh \u2013 Borang Nyata Tahun Taksiran 2025 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1312\" class=\"elementor-element elementor-element-659ae86 e-con-full e-flex e-con e-child\" data-id=\"659ae86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31f1f41 elementor-widget elementor-widget-html\" data-id=\"31f1f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"table-wrapper\">\n<table class=\"custom-table no-zebra\">\n  <thead>\n    <tr>\n      <th>No.<\/th>\n      <th rowspan=\"2\">File Types<\/th>\n      <th rowspan=\"2\">Kategori Pelupusan \/ Pemerolehan Aset<\/th>\n      <th rowspan=\"2\">Tarikh Akhir Pengemukaan BNCKHT<\/th>\n      <th rowspan=\"2\">Penyediaan Sistem e-CKHT<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>4<\/td>\n      <td>Borang CKHT 2A<\/td>\n      <td>Pemerolehan harta tanah \/ syer tertakluk kepada ACKHT 1976<\/td>\n      <td rowspan=\"7\">Dalam tempoh 60 hari selepas tarikh pemerolehan aset<\/td>\n      <td rowspan=\"7\" colspan=\"2\">1 January 2025<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>    \n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1313\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1313\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Panduan Pengemukaan BNCKHT Dan Bayaran CKHT <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1313\" class=\"elementor-element elementor-element-21140b7 e-con-full e-flex e-con e-child\" data-id=\"21140b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be688e8 elementor-widget elementor-widget-text-editor\" data-id=\"be688e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Pengemukaan BNCKHT<br \/><ol type=\"a\"><li><strong>Tanggungjawab mengemukakan BNCKHT<br \/><\/strong> Tanggungjawab mengemukakan BNCKHT adalah kepada orang yang boleh dikenakan cukai yang melupuskan sesuatu aset boleh dikenakan cukai (pelupus) dan orang yang memperoleh aset tersebut (pemeroleh) menurut peruntukan Seksyen 13 ACKHT 1976.<p>Tempoh mengemukakan BNCKHT adalah dalam tempoh <strong>60 days<\/strong> selepas tarikh pelupusan \/ pemerolehan aset.<\/p><\/li><li><strong>BNCKHT dan Nota Panduan Bagi Tujuan Rujukan<\/strong><br \/>BNCKHT dan Nota Panduan boleh dimuat turun melalui Portal Rasmi LHDNM &gt; Borang &gt; Muat Turun Borang &gt; CKHT mulai 01 Januari 2026 bagi tujuan rujukan.<\/li><li><strong>Pelaporan CKHT<\/strong><p>Mandatori pelaporan CKHT melalui medium elektronik dengan menggunakan e-CKHT di Portal MyTax.<\/p><p>Pembayar cukai perlu mempunyai Nombor Pengenalan Cukai (TIN) dan Sijil Digital sebelum mengakses e-CKHT.<\/p><p>Sekiranya tiada TIN, kemukakan permohonan pendaftaran TIN melalui pautan e-Daftar di Portal MyTax.<\/p><\/li><li><strong>Pengiraan Cukai Dikenakan<\/strong><br \/><ol type=\"i\"><li><strong>Pelupusan Tahun Taksiran 2024 ke bawah<\/strong><br \/>Jumlah cukai kena dibayar akan dipaparkan dalam notis taksiran (Borang K) yang akan dikeluarkan oleh LHDNM selepas BNCKHT dikemukakan oleh pelupus.<\/li><li><strong>Pelupusan Mulai Tahun Taksiran 2025<\/strong><br \/>Selaras dengan pelaksanaan STS CKHT, pelupus yang melupuskan aset tertakluk kepada ACKHT 1976 mulai 01 Januari 2025 dikehendaki untuk menentukan keuntungan boleh dikenakan cukai dan mengira cukai yang dikenakan dalam BNCKHT dikemukakan. Jumlah cukai dikenakan akan dipaparkan di Slip Pengesahan Penerimaan e-CKHT 1A \/ 1B. Tiada notis taksiran akan dikeluarkan. BNCKHT yang dikemukakan di bawah Seksyen 13 ACKHT 1976 adalah disifatkan sebagai suatu notis taksiran yang telah diserahkan kepada pelupus oleh Ketua Pengarah Hasil Dalam Negeri (KPHDN).<\/li><\/ol><\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-019fce3 elementor-widget elementor-widget-text-editor\" data-id=\"019fce3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"2\"><li>Supporting Document<br \/><strong>Supporting Document<\/strong><br \/>Dokumen sokongan yang digunakan untuk pengiraan tidak perlu dikemukakan bersama-sama dengan BNCKHT.<br \/><br \/><p>Pembayar cukai perlu menyimpan dokumen bagi <strong>tempoh tujuh (7)<\/strong> tahun daripada akhir tahun taksiran dalam mana taksiran tersebut telah dibangkitkan.<\/p><p>Dokumen tersebut perlu dikemukakan jika diminta bagi tujuan semakan pengesahan.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a99a0b1 elementor-widget elementor-widget-text-editor\" data-id=\"a99a0b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"3\"><li>Bayaran CKHT<br \/><ol type=\"a\"><li><strong>Pemeroleh \u2013 Bayaran Seksyen 21B ACKHT 1976<\/strong><br \/>Pemeroleh bertanggungjawab memegang simpan kesemua balasan wang atau suatu jumlah wang tidak melebihi 3% \/ 5% \/ 7% daripada jumlah nilai balasan mengikut mana lebih rendah dan membayar kepada KPHDN dalam tempoh 60 hari dari tarikh pemerolehan aset.Pemeroleh perlu menggunakan Nombor Bil yang tertera di dalam Slip Pengesahan Penerimaan e-CKHT 2A di Portal MyTax untuk membuat bayaran Seksyen 21B ACKHT 1976 melalui :<br \/><ol type=\"i\"><li>ByrHasil FPX (Financial Process Exchange)<br \/><ul type=\"o\"><li>access <a href=\"https:\/\/byrhasil.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">byrhasil.hasil.gov.my<\/a>;<\/li><li>Users must have an electronic banking account with any bank participating in FPX; or<\/li><\/ul><\/li><li>Ejen kutipan HASiL yang telah dilantik.<\/li><\/ol><p>Senarai bank ByrHasil FPX dan bank ejen kutipan HASiL adalah seperti di Portal Rasmi LHDNM.<\/p><\/li><li><strong>Pelupus \u2013 Bayaran Baki CKHT<\/strong><br \/><ol type=\"i\"><li>Pelupusan Tahun Taksiran 2024 ke bawah Pelupus hendaklah membayar cukai atau baki cukai dalam tempoh 30 hari dari tarikh notis taksiran.<\/li><li>Pelupusan Mulai Tahun Taksiran 2025 Pelupus hendaklah membayar cukai atau baki cukai dalam tempoh 90 hari dari tarikh pelupusan.<\/li><\/ol><p>Pelupus perlu membuat bayaran cukai atau baki cukai CKHT menggunakan Nombor Bil yang tertera di dalam Slip Pengesahan Penerimaan e-CKHT 1A \/ 1B melalui :<\/p><ol type=\"i\"><li>ByrHasil FPX<br \/><ul type=\"o\"><li>access <a href=\"https:\/\/byrhasil.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">byrhasil.hasil.gov.my<\/a>;<\/li><li>Users must have an electronic banking account with any bank participating in FPX; or<\/li><\/ul><\/li><li>Bank ejen kutipan HASiL yang telah dilantik.<\/li><li>Malaysia Post Office in cash.<\/li><\/ol><p>Senarai bank serta perkhidmatan yang disediakan adalah seperti di Portal Rasmi LHDNM.<\/p><\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb6b62 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"8fb6b62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>FAQ<\/h5><ul><li><a href=\"\/wp-content\/uploads\/faq_eckht.pdf\" target=\"_blank\" rel=\"noopener\">Soalan Lazim e-CKHT <span>(260.22 KB)<span><\/a><small><small>&#8211; Dikemas kini pada 1 Mei 2025<\/small><\/small><\/li><\/ul><h5>Download Form RPGT<\/h5><ul><li><a href=\"\/en\/borang\/muat-turun-borang\/muat-turun-borang-individu\/\" target=\"_blank\" rel=\"noopener\">Borang &#8211; CKHT<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Program Memfail Borang Nyata CKHT Buka Semua Program Memfail Borang Nyata Cukai Keuntungan Harta Tanah (BNCKHT) Dan Bayaran CKHT Mulai 01 Januari 2025, pengemukaan BNCKHT secara elektronik adalah mandatori melalui e-CKHT. Pembayar cukai hendaklah mengemukakan BNCKHT secara e-Filing (e-CKHT) di di Portal MyTax mytax.hasil.gov.my. Pembayar cukai boleh melantik peguam bertauliah dan ejen cukai berlesen untuk [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":12253,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-12284","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Program Memfail Borang Nyata CKHT Buka Semua Program Memfail Borang Nyata Cukai Keuntungan Harta Tanah (BNCKHT) Dan Bayaran CKHT Mulai 01 Januari 2025, pengemukaan BNCKHT secara elektronik adalah mandatori melalui e-CKHT. Pembayar cukai hendaklah mengemukakan BNCKHT secara e-Filing (e-CKHT) di di Portal MyTax mytax.hasil.gov.my. 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