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The RPGT Handbook, Malaysia

The RPGT Handbook, Malaysia

  • Author:
  • Publisher: CCH Malaysia
  • ISBN: 9789671244814
  • Published In: March 2014
  • Format: Paperback
  • Jurisdiction: Malaysia ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 450.00

HKD 436.50 Save HKD 13.50 (3%)

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  • Description 
  • Contents 

Details

Malaysia’s real property gains tax (RPGT) is somewhat unique in that it is neither a full capital gains tax nor a true short term gains tax. As the title implies, the intention at the inception of the tax was to capture only capital gains from the disposal of real properties, with an emphasis on short term gains. As RPGT has evolved over the years, its scope has widened in some key areas.

Features:

  • Comprehensive coverage
  • Detailed explanations
  • Practical knowledge
  • An analytical approach
  • Many relevant examples
  •  A whole chapter on tax saving ideas
  • Reference to all important Court decisions and  IRB   Guidelines


  1. Introduction to RPGT
  2. The scheme of RPGT
  3. The basic tax computation and its components
  4. Exemptions
  5. No gain/no loss disposals
  6. Disposals at market value
  7. RPGT on particular disposals
  8. RPC and other company shares treated as chargeable assets
  9. RPGT in various other circumstances
  10. Treatment of losses
  11. Administrative aspects
  12. The overlap between income tax and RPGT
  13. Tax Saving Ideas


The law is as at 1 April 2014.

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