Peranan sekatan kepentingan dalam setiap transaksi hartanah
Dalam transaksi jual beli hartanah, sekatan kepentingan atau 'restriction-in-interest'...
Owning a comfortable home are top on the most wish list from the people, this largely due to the constant increased house prices for past few years. Price of most houses in the cities has been double or treble since then.
Year
2012
Increment
2013
Increment
2014
Disposal in 1st year
10%
5%
15%
15%
30%
Disposal in 2nd year
10%
5%
15%
15%
30%
Disposal in 3rd year
5%
5%
10%
20%
30%
Disposal in 4th year
5%
5%
10%
10%
20%
Disposal in 5th year
5%
5%
10%
5%
15%
Disposal in 6th year and beyond
0%
-
0%
-
0%
What is RPGT?
RPGT is a form of tax levied by the Lembaga Hasil Dalam Negeri Malaysia (LHDN) on capital gains derived from the disposal of properties.
RPGT is governed by the Real Property Gains Tax Act 1976 (Act). The Act was enacted to provide for the imposition, assessment and collection of a tax on gains derived from the disposal of real property. "Real property" is defined in the Act as any land situated in Malaysia and any interest, option or right in or over such land.
Section 3 of the Act further provides that RPGT shall be charged in respect of chargeable gain accruing on the disposal of any real property. A "chargeable gain" exists where the disposal price of the property exceeds the acquisition price of that property.
RPGT also applies in an acquisition and disposal of shares in a real property company (RPC). An RPC is a company which acquires real property or shares or both, where the value of such property or shares is more than 75% of the value of the RPC's total tangible assets.
