Real Property Gains Tax & Capital Gains Tax

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


No. 5-1, Jalan 3/125D, Desa Petaling
57100 Kuala Lumpur

Contact us: +603 9057 1233 (Ms Sally)
WhatsApp: +6016 209 2085 (TST)

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