Real Property Gains Tax Act 1976 Pdf

1 in this act unless the context otherwise requires accountant means an accountant as defined in subsection 153 3 of the income tax act 1967 act 53. 1 2 this order comes into operation on 2 july 2002. In exercise of the powers conferred by subsection 9 3 of the real property gains tax act 1976 act 169 the minister makes the following order.

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Extension of category of disposer who are liable to pay 7 real property gains tax rpgt pursuant to the proposed amendment to section 21b 1a of the rpgt act the categories of disposers who.

Real property gains tax act 1976 pdf. An act to provide for the imposition assessment and collection of a tax on gains derived from the disposal of real property and matters incidental thereto. Paragraph 1 citation and commencement 1 1 this order may be cited as the real property gains tax act exemption no. The rate in part ii of schedule 5 refers to the rate of real property gains tax which are applicable where the disposer is a company. This year s finance bill contains amendments to the real property gains tax act 1976 following the announcement in budget 2020.

1 in this act unless the context otherwise requires accountant means an accountant as defined in subsection 153 3 of the income tax act 1967 act 53. This act may be cited as the real property gains tax act 1976 and shall be deemed to have come into force on 7 november 1975. Real property gains tax 1. Duty of acquirer to retain and pay part of the consideration 1.

Under part ii disposal within three years after the date of amendment bill to the real property gains tax act 1976 and stamp act 1949 the categories of disposers who are liable to pay rpgt of 7 will include. It was replaced by the real property gains tax act 1976 rpgt act on 7 november 1975. Brief history of rpgt act 1976 the speculation tax act 1974 was introduced on 6 december 1973 to restrain speculative activities. Among others the key amendments are as follows.

Unannotated statutes of malaysia principal acts real property gains tax act 1976 act 169 real property gains tax act 1976 act 169 21b duty of acquirer to retain and pay part of the consideration. From 21 october 1988 the real property gains tax was extended to cover real property companies. This act may be cited as the real property gains tax act 1976 and shall be deemed to have come into force on 7 november 1975.