{"id":19615,"date":"2026-05-16T11:32:22","date_gmt":"2026-05-16T03:32:22","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=19615"},"modified":"2026-06-22T10:29:50","modified_gmt":"2026-06-22T02:29:50","slug":"ckht","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/ckht\/","title":{"rendered":"RPGT"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"19615\" class=\"elementor elementor-19615\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d50569 e-flex e-con-boxed e-con e-parent\" data-id=\"7d50569\" 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-d3169a5 e-con-full e-flex e-con e-child\" data-id=\"d3169a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b119d13 elementor-widget elementor-widget-template\" data-id=\"b119d13\" 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=\"19623\" class=\"elementor elementor-19623\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95a1652 e-flex e-con-boxed e-con e-parent\" data-id=\"95a1652\" 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-3439691 elementor-widget elementor-widget-heading\" data-id=\"3439691\" 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\">RPGT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd25b8 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=\"5dd25b8\" 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-1-5dd25b8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19644\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/\" class=\"elementor-item\">Introduction &amp; Basis of Taxation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19646\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Real Property Gains Tax (RPGT) Rates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/\" class=\"elementor-item\">Disposal Date And Acquisition Date<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19946\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dan-harga-pemerolehan\/\" class=\"elementor-item\">Disposal Price And Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19939\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/penentuan-keuntungan-yang-boleh-dikenakan-cukai-atau-kerugian-dibenarkan\/\" class=\"elementor-item\">Determination Of Chargeable Gain \/ Allowable Loss<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20110\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/\" class=\"elementor-item\">Exemption<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20109\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dianggap-bersamaan-dengan-harga-pemerolehan\/\" class=\"elementor-item\">Disposal Price Deemed To Be Equal To Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20108\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindah-milik-harta-tanah-yang-dipusakai\/\" class=\"elementor-item\">Transfer Of Asset Inherited From Deceased Estate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20107\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/saham-dalam-syarikat-harta-tanah-sht\/\" class=\"elementor-item\">Shares In Real Property Company (RPC)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20106\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tanggungjawab-pelupus-dan-pemeroleh\/\" class=\"elementor-item\">Shares In Real Property Company (RPC)\nResponsibility Of Disposer And Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20105\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pegangan-dan-remitan-wang-oleh-pemeroleh\/\" class=\"elementor-item\">Retention and Remittance by Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20104\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenaan-penalti-dan-kenaikan-atas-taksiran-cukai\/\" class=\"elementor-item\">Imposition Of Penalties And Increases Of Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20103\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenalan-sistem-taksir-sendiri-ckht-sts-ckht\/\" class=\"elementor-item\">Introduction to the CKHT Self-Assessment System (CKHT STS)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20102\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-pengemukaan-borang-nyata-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Procedures For Submission Of Real Property Gains Tax Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20101\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/jenis-borang-nyata-ckht\/\" class=\"elementor-item\">Types of RPGT Return Forms<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20100\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindaan-borang-nyata-ckht\/\" class=\"elementor-item\">Amendments to the RPGT Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20099\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/taksiran-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Assessment Of Real Property Gain Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20098\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-bayaran-ckht\/\" class=\"elementor-item\">RPGT Payment Procedure<\/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-2-5dd25b8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19644\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction &amp; Basis of Taxation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19646\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Real Property Gains Tax (RPGT) Rates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/\" class=\"elementor-item\" tabindex=\"-1\">Disposal Date And Acquisition Date<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19946\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dan-harga-pemerolehan\/\" class=\"elementor-item\" tabindex=\"-1\">Disposal Price And Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19939\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/penentuan-keuntungan-yang-boleh-dikenakan-cukai-atau-kerugian-dibenarkan\/\" class=\"elementor-item\" tabindex=\"-1\">Determination Of Chargeable Gain \/ Allowable Loss<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20110\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/\" class=\"elementor-item\" tabindex=\"-1\">Exemption<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20109\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dianggap-bersamaan-dengan-harga-pemerolehan\/\" class=\"elementor-item\" tabindex=\"-1\">Disposal Price Deemed To Be Equal To Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20108\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindah-milik-harta-tanah-yang-dipusakai\/\" class=\"elementor-item\" tabindex=\"-1\">Transfer Of Asset Inherited From Deceased Estate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20107\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/saham-dalam-syarikat-harta-tanah-sht\/\" class=\"elementor-item\" tabindex=\"-1\">Shares In Real Property Company (RPC)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20106\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tanggungjawab-pelupus-dan-pemeroleh\/\" class=\"elementor-item\" tabindex=\"-1\">Shares In Real Property Company (RPC)\nResponsibility Of Disposer And Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20105\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pegangan-dan-remitan-wang-oleh-pemeroleh\/\" class=\"elementor-item\" tabindex=\"-1\">Retention and Remittance by Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20104\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenaan-penalti-dan-kenaikan-atas-taksiran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Imposition Of Penalties And Increases Of Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20103\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenalan-sistem-taksir-sendiri-ckht-sts-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction to the CKHT Self-Assessment System (CKHT STS)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20102\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-pengemukaan-borang-nyata-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Procedures For Submission Of Real Property Gains Tax Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20101\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/jenis-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Types of RPGT Return Forms<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20100\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindaan-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Amendments to the RPGT Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20099\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/taksiran-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Assessment Of Real Property Gain Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20098\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-bayaran-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">RPGT Payment Procedure<\/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-a3c55f7 e-con-full e-flex e-con e-child\" data-id=\"a3c55f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4c745b elementor-widget elementor-widget-heading\" data-id=\"d4c745b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Introduction &amp; Basis of Taxation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e0174e elementor-widget elementor-widget-text-editor\" data-id=\"5e0174e\" 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>\n<li>Real Property Gains Tax (RPGT) is administered by Inland Revenue Board of Malaysia under the Real Property Gains Tax Act 1976 (RPGTA). RPGTA was introduced on 7.11.1975 to replace the Land Speculation Tax Act 1974.<\/li>\n<li>RPGT is charged on gain from disposal of chargeable asset situated in Malaysia such as houses, commercial buildings, farms and vacant land. With effect from 21.10.1988, RPGT is extended to gain from disposal of shares in real property companies (RPC).\n<br><br><p><strong>'Chargeable asset'<\/strong> means any real property including any interest or right in or over an asset. Chargeable asset includes shares as provided under paragraph 34 and 34A Schedule 2 of RPGT which results in a chargeable gain.<\/p>\n<p><strong>'Dispose'<\/strong> means sell, convey, transfer, assign, settle or alienate whether by agreement or by force of law<\/p>\n<p><strong>'Gain'<\/strong> means gain other than gain or profits chargeable with or exempted from income tax under the Income Tax Act 1967 (ITA) or in the case of unit trust, gain not treated as income under the ITA.<\/p>\n<\/li>\n<li>RPGT is imposed on disposers in the year of assessment where the disposal transaction takes place. <strong>Year of assessment<\/strong> shall be the calendar year.<\/li>\n<li><strong>Disposer<\/strong> whether resident in Malaysia or not, is taxable on the gain accrued on the disposal of chargeable assets situated in Malaysia. Disposer includes individual, company, partnership, organisation, trustees and other chargeable persons pursuant to Schedule 1 (section 6) RPGTA.<\/li>\n<li>For detailed information on RPGT, reference can be made to the RPGT Guidelines dated 6.1.2023, 13.6.2018 or 18.6.2013 (whichever is applicable).<\/li>\n<li>With the introduction of Capital Gains Tax (CGT) effective  from 1 January 2024, gains or profits from the disposal of shares in a real property company (RPC share) by companies, limited liability partnerships, trust bodies, and cooperatives, including Labuan entities which subject to Income Tax Act 1967, are no longer subject to the RPGTA.\n<p>However, the disposal of RPC shares by Labuan entities carrying on business activities under section 2B of the Labuan Business Activity Tax Act 1990 (LBATA) remain to be taxed under RPGTA.<\/p>\n<p>Detailed information on CGT may be referred to in the CGT Guidelines for Unlisted Shares dated 21 July 2025.<\/p>\n<\/li>\n<li>For disposal of  other chargeable assets, companies, limited liability partnerships, trust bodies, and cooperatives including Labuan entities shall remain subject to RPGTA in respect of the disposal of other real property.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e39f7b elementor-widget elementor-widget-heading\" data-id=\"6e39f7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">RPGT Guidelines<\/h1>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35b4422 e-con-full e-flex e-con e-child\" data-id=\"35b4422\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-63f9dec e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"63f9dec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe591f6 content-title elementor-widget elementor-widget-heading\" data-id=\"fe591f6\" 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\">RPGT Guidelines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-645a027 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"645a027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dated: 06.01.2023<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f229f55 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"f229f55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20230106-gp-ckht.pdf\" target=\"_blank\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(967.01 KB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ebac66 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"8ebac66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36a64f0 content-title elementor-widget elementor-widget-heading\" data-id=\"36a64f0\" 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\">RPGT Guidelines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f83f079 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"f83f079\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dated: 13.6.2018<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0533fc elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"a0533fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/2018-garis-panduan-cukai-keuntungan-harta-tanah-ackht-1976.pdf\" target=\"_blank\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(550.48 KB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f47e33 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"5f47e33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e68b20 content-title elementor-widget elementor-widget-heading\" data-id=\"4e68b20\" 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\">RPGT Guidelines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8e2065 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"c8e2065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dated: 18.6.2013<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-018e1f0 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"018e1f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/2013-garis-panduan-cukai-keuntungan-harta-tanah-ackht-1976.pdf\" target=\"_blank\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(522.79 KB)<span><\/a>\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Pengenalan &amp; Asas Percukaian Cukai Keuntungan Harta Tanah (CKHT) ditadbir oleh Lembaga Hasil Dalam Negeri Malaysia menerusi Akta Cukai Keuntungan Harta Tanah 1976 (ACKHT). ACKHT telah diperkenalkan pada 7.11.1975 untuk menggantikan Akta Cukai Spekulasi Tanah 1974. CKHT dikenakan atas keuntungan daripada pelupusan aset yang boleh dikenakan cukai yang terletak di Malaysia seperti rumah, bangunan komersil, [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-19615","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=\"Pengenalan &amp; Asas Percukaian Cukai Keuntungan Harta Tanah (CKHT) ditadbir oleh Lembaga Hasil Dalam Negeri Malaysia menerusi Akta Cukai Keuntungan Harta Tanah 1976 (ACKHT). ACKHT telah diperkenalkan pada 7.11.1975 untuk menggantikan Akta Cukai Spekulasi Tanah 1974. 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