{"id":19641,"date":"2026-05-16T12:09:09","date_gmt":"2026-05-16T04:09:09","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=19641"},"modified":"2026-05-18T17:26:06","modified_gmt":"2026-05-18T09:26:06","slug":"tarikh-pelupusan-dan-tarikh-pemerolehan-2","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/","title":{"rendered":"Disposal Date And Acquisition Date"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"19641\" class=\"elementor elementor-19641\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4c4fb6 e-flex e-con-boxed e-con e-parent\" data-id=\"f4c4fb6\" 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-bb47aa7 e-con-full e-flex e-con e-child\" data-id=\"bb47aa7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8476717 elementor-widget elementor-widget-template\" data-id=\"8476717\" 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-350142c e-con-full e-flex e-con e-child\" data-id=\"350142c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28e881 elementor-widget elementor-widget-heading\" data-id=\"a28e881\" 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\">Disposal Date And Acquisition Date<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b41ec0e elementor-widget elementor-widget-text-editor\" data-id=\"b41ec0e\" 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>The disposer is required to determine the date of acquisition and disposal of assets as these dates will affect the tax rate imposed.<\/p><ol><li><strong>Disposal Date<\/strong><br \/><ol type=\"a\"><li>On the date of agreement if there is a written agreement; or<\/li><li>On the date of completion of the disposal of the asset if there is no written agreement. The date of completion of a disposal means:<br \/><ol type=\"i\"><li>The date the ownership of the asset is transferred by the disposer; or<\/li><li>The date on which the whole of the amount or value of the consideration for the transfer has been received by the disposer,<\/li><\/ol><p>whichever is earlier.<\/p><\/li><\/ol><\/li><li><strong>Acquisition Date<\/strong><br \/>The date of acquisition of the asset by the acquirer shall be deemed to coincide with the date of disposal of that asset by the disposer.<\/li><\/ol>\t\t\t\t\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>Tarikh Pelupusan &amp; Tarikh Pemerolehan Pelupus perlu mengenal pasti tarikh pemerolehan dan pelupusan aset kerana kedua-dua tarikh itu akan mempengaruhi kadar cukai yang dikenakan. Tarikh Pelupusan Pada tarikh perjanjian, jika terdapat perjanjian bertulis; atau Pada tarikh penyelesaian pelupusan aset jika tiada perjanjian bertulis.Tarikh penyelesaian pelupusan adalah: Pada tarikh aset dipindah milik oleh pelupus; atau Pada [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":19615,"menu_order":15,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-19641","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=\"Tarikh Pelupusan &amp; Tarikh Pemerolehan Pelupus perlu mengenal pasti tarikh pemerolehan dan pelupusan aset kerana kedua-dua tarikh itu akan mempengaruhi kadar cukai yang dikenakan. 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