Guidelines on Real Property Gains Tax (RPGT)

With effect from 1 January 2010, the Real Property Gains Tax (Exemption) (No. 2) Order 2007 has been revoked.

To enhance the quality of compliance, the Inland Revenue Board (IRB) has issued guidelines on 2 February 2010 to clarify issues related to the new RPGT requirements in respect of acquisitions or disposals of chargeable assets made on or after 1 January 2010.

CTIM Members may download the guidelines from the website of the IRB at http://www.hasil.gov.my/lhdnv3/documents/maklumat_terkini/Garis%20Panduan%20CKHT.pdf or view the guidelines on the Institute’s website at http://www.ctim.org.my/technical_techdev_direct.asp.