Real Property Gains Tax & Capital Gains Tax
SBL-Khas, HRD Corp claimable programme
Course Objectives and Benefits
Participants will be able to:
- Understand concept of real property gains tax (RPGT)
- The chargeable gains arising from the disposal of real property assets and from the disposal of real property company shares under RPGT
- Identify the transactions resulted on capital gains or revenue gains under RPGT
- Understand the concept of Capital Gains Tax (CGT)
- The chargeability, allowable expenses, allowable loss, exception and return under CGT
Course Outline
Module One-Chargeability concept
- Chargeable Person
- Chargeable Assets
- Chargeable Gains
Module Two-Chargeable Gains and allowable loss
- Acquisition Price –incidental cost, excluded expenditure and deductions
- Disposal Price
- Special and specific exemptions
- Other exemption and Gift and One private residence
- Basic exemption
Module Three-Sales of Property
- Date of Disposal
- Date of Conditional contract
- Withholding monies
- Computing Chargeable Gains
- Submission of Return
Module Four-Real Property Companies
- Meaning of Real Property Companies
- Define value
- Date of acquisition
- Acquisition Price
- Chargeable asset
- Cessation as RPC
- Submission of Form
- Tax Planning on RPC
Module Five-Capital Gains Tax
- Chargeable concept: Chargeable Person, Chargeable Capital Assets and Chargeable Income
- Chargeable Gains and Allowable Loss
- Part disposal
- Profit deemed derive from Malaysia on disposal of share of foreign controlled company
- Exemption
- Tax rate and CGT returns
- Offences & Penalties
FOR MORE INFORMATION, PLEASE CONTACT US:
TST CONSULTANTS SDN BHD (631559-X)
No. 5-1, Jalan 3/125D, Desa Petaling
57100 Kuala Lumpur
Website:Â www.tst.my
Email: info@tst.my, tstseminar@gmail.com
Contact us: +603 9057 1233 (Ms Sally)
WhatsApp: +6016 209 2085 (TST)
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