Malaysia

Malaysia Real Property Gains Tax Handbook

By Dr Arjunan SUBRAMANIAM
Sweet & Maxwell Malaysia July 2013

Specifications

ISBN-13
9789670498485
Publisher
Sweet & Maxwell Malaysia
Publication
July 2013
Format
Paperback , 139 pages
Jurisdiction
Malaysia ? Countri(es) for reference only

Details

This book is a practical guide that succinctly summarizes the law and principles underlying the imposition of real property gains tax. It helps readers to understand the situations under which the tax is chargeable, the exemptions that are available, and how the tax is to be computed in various situations. The implications of disposal of shares in a real property company, as well as the differences in the application of the law under different years of assessment are clearly explained.

Readership
Property investors, conveyancing lawyers, tax advisers, tax officers, real estate agents

Table of Contents

Chapter 1 Introduction – A Bird’s Eye View
Chapter 2 Disposals and Acquisitions
Chapter 3 Conditional Contracts
Chapter 4 Real Property Companies
Chapter 5 Treatment of Losses and Tax Computations
Chapter 6 Exemptions
Chapter 7 Chargeable persons
Chapter 8 Returns, Assessments and Appeals
Chapter 9 Tax Rates - Schedule 5
Chapter 10 Administrative Powers of the Director General
Chapter 11 Offences & Penalties
Chapter 12 Subject Index to Cases
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