Real Property Gains Tax Act 1976

RM36.00
RPGTA 169
In stock
+

Act 169 

English  

CONTENTS  

PART I - PRELIMINARY
Section
1. Short title and commencement.
2. Interpretation.

PART II - IMPOSITION OF THE TAX
3. Taxation of chargeable gains.
4. Rate of tax.
5. Situation of interests, options, etc.
6. Chargeable persons.
7. Chargeable gains and allowable losses.
8. Private residence.
9. Exemptions. 

PART III - ASSESSMENT AND COLLECTION
10. Year of assessment.
11. Chargeable person to be assessed on chargeable gains.
12. [Deleted].
13. Returns.
14. Assessments.
15. Additional assessments.
16. Cases where acquirer may be assessed.
17. Notice of assessment.
18. Right of appeal.
19. Error or mistake.
20. Finality of assessment.
21. Payment of the tax.
21A. Certificate of non- chargeability.
21B. Duty of acquirer to retain and pay part of the consideration.
22. Recovery from persons leaving Malaysia.
23. Recovery by suit.
24. Refund of overpayments.
24A. Fund for Tax Refund.
25. Anti-avoidance provisions.
26. Remission. 

PART IV - INVESTIGATORY AND PENAL
27. Power to call for information, etc.
28. Power of access to buildings and documents, etc.
29. Failure to notify or make return of disposal.
30. Incorrect returns, etc.
31. Wilful evasion.
32. Leaving Malaysia without payment of tax.
33. Obstruction of officers.
34. Breach of secrecy.
35. Offences by officials and unauthorized collection.
36. Other offences.
37. Additional provisions as to offences under section 30, 32, 33 or 36.
38. Tax payable notwithstanding proceedings.
39. [Deleted]
40. Compounding of offences and abatement of penalties.
41. Recovery of penalties.
42. Jurisdiction of subordinate court. 

PART V - ADMINISTRATIVE AND SUPPLEMENTAL
43. The Director General.
44. Power of Minister to give directions to Director General.
45. Delegation of Director General’s functions.
46. Identification of officials.
47. Certain materials to be treated as confidential.
48. Evidential provisions.
48A. Admissibility of electronic record.
49. Returns, etc., presumed to be made with due authority.
50. Persons by whom returns to be made.
51. Power to appoint agent.
52. Errors and defects in assessments, etc.
53. Service of notices.
54. Power to direct where returns, etc., are to be sent.
55. Authentication of notices and other documents.
56. Free postage.
57. Forms.
57A. Electronic medium.
58. Power to make rules.
59. Repeal of Act 126. 

SCHEDULE 1. Chargeable persons.
SCHEDULE 2. Chargeable gains and allowable losses.
SCHEDULE 3. Private residences
SCHEDULE 4. Exemptions
SCHEDULE 5. Rates of Tax. 

Note: Saving and transitional provisions. [Act 644]
Note: Savings and transitional provisions - [Act 702/2010]  

LIST OF AMENDMENTS

ALL AMENDMENT UP TO JANUARY 2021

Published and Printed in December 2021
There are no amendments between the date book was published and printed


OUR GUARANTEE

CONTACT US

RECENTLY VIEW