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Real Property Gains Tax Act 1976

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169

Incorporating all amendments up to 12 January 2016

Date of Royal Assent ... ... ... ... ...

18 March 1976

Date of publication in the Gazette ... ... ...

25 March 1976

Date of coming into operation ... ...

18 March 1976

ACT 169 
REAL PROPERTY GAINS TAX ACT 1976 
(Click here to see Annotated Statutes of this Act)

PART I

PRELIMINARY

SECTION

1.Short title and commencement

2.Interpretation

PART II

IMPOSITION OF THE TAX

3.Taxation of chargeable gains

4.Rate of tax

5.Situation of interests, options, etc.

6.Chargeable persons

7.Chargeable gains, allowable losses and tax relief for allowable losses

8.Private residence

9.Exemptions

PART III

ASSESSMENT AND COLLECTION

10.Year of assessment

11.Chargeable person to be assessed on chargeable gains

12.(Deleted)

13.Returns

SECTION

14.Assessments

15.Additional assessments

16.Cases where acquirer may be assessed

17.Notice of assessment

18.Right of appeal

19.Error or mistake

20.Finality of assessment

21.Payment of the tax

21A.Certificate of non-chargeability

21B.Duty of acquirer to retain and pay part of the consideration

22.Recovery from persons leaving Malaysia

23.Recovery by suit

24.Refund of overpayments

24A.Fund for Tax Refund

25.Anti-avoidance provisions

26.Remission

PART IV

INVESTIGATORY AND PENAL

27.Power to call for information, etc.

28.Power of access to buildings and documents, etc.

29.Failure to notify or make return of disposal

30.Incorrect returns, etc.

31.Wilful evasion

32.Leaving Malaysia without payment of tax

33.Obstruction of officers

34.Breach of secrecy

35.Offences by officials and unauthorized collection

36.Other offences

SECTION

37.Additional provisions as to offences under section 30, 32, 33 or 36

38.Tax payable notwithstanding proceedings

39.(Deleted)

40.Compounding of offences and abatement of penalties

41.Recovery of penalties

42.Jurisdiction of subordinate court

PART V

ADMINISTRATIVE AND SUPPLEMENTAL

43.The Director General

44.Power of Minister to give directions to Director General

45.Delegation of Director General's functions

46.Identification of officials

47.Certain materials to be treated as confidential

48.Evidential provisions

48AAdmissibility of electronic record

49.Returns, etc., presumed to be made with due authority

50.Persons by whom returns to be made

51.Power to appoint agent

52.Errors and defects in assessments, etc.

53.Service of notices

54.Power to direct where returns, etc., are to be sent

55.Authentication of notices and other documents

56.Free postage

57.Forms

57AElectronic Medium

58.Power to make rules

59.Repeal of Act 126

Schedule 1

Schedule 2

Schedule 3

Schedule 4

Schedule 5

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.

[7 November 1975]

BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament assembled, and by the authority of the same, as follows:

 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/1.Short title and commencement

Part I PRELIMINARY

1. Short title and commencement

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.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/2.Interpretation

2. Interpretation

(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];

"acquire"

includes, subject to subsection(4), acquire by way of purchase, grant, exchange, gift, settlement or otherwise;

"allowable loss"

has the meaning assigned by section7;

"assessment"

means any assessment or additional assessment made under this Act;

"asset"

includes an interest or right in or over an asset;

"authorized officer"

means an officer appointed or authorized under section 45 to exercise any function of the Director General or to exercise or assist in exercising any such function;

"body of persons"

means an unincorporated body of persons (not being a company) including a Hindu joint family but excluding a partnership;

"business"

includes profession, vocation and trade and any manufacture, adventure or concern in the nature of trade;

"chargeable gain"

has the meaning assigned by section7;

"chargeable person"

means a person chargeable with the tax;

"company"

means a body corporate and includes any body of persons established with a separate legal identity by or under the laws of a territory outside Malaysia;

"consideration"

means consideration in money or money's worth;

"control",

in relation to a company, means control of the kind described in section 139 of the Income Tax Act 1967;

"co-proprietor" and "co-proprietorship"

have the meaning respectively assigned to them by the National Land Code [Act 56 of 1965];

"Director General"

means the Director General of Inland Revenue or any authorized officer;

"dispose"

means, subject to subsection (4), sell, convey, transfer, assign, settle or alienate whether by agreement or by force of law;

"executor"

means the executor, administrator or other person administering the estate of a deceased person;

"gain"

means--

(a) gain other than gain or profit chargeable with or exempted from income tax under the income tax law; or

(b) in the case of a unit trust, gain not treated as income under the income tax law; 

"Hindu joint family"

means what in any system of law prevailing in India is known as a Hindu joint family or a coparcenary;

"incapacitated person"

means a minor or a person adjudged under any law to be in a state of unsoundness of mind (however described);

"income tax"

includes any tax of a substantially similar character (by whatever name called) imposed in Malaysia;

"income tax law"

means the law in force in Malaysia regulating income tax;

"Inland Revenue Board of Malaysia"

means the Inland Revenue Board of Malaysia established under the Inland Revenue Board of Malaysia Act 1995 [Act 533];

"input tax" 

has the meaning assigned to it in the Goods and Services Tax Act 2014 [Act 762];

"land"

includes--

(a) the surface of the earth and all substances forming that surface;

(b) the earth below the surface and substances therein;

(c) buildings on land and anything attached to land or permanently fastened to any thing attached to land (whether on or below the surface);

(d) standing timber, trees, crops and other vegetation growing on land; and

(e) land covered by water; 

"limited liability partnership"

means a limited liability partnership registered under the Limited Liability Partnership Act 2012 [Act 743]

"option"

includes an option in a case where--

(a) the grantor binds himself to sell what he does not own and, because the option is abandoned, never has occasion to own; and

(b) the grantor binds himself to buy what, because the option is abandoned, he does not acquire; 

"output tax"

has the meaning assigned to it in the Goods and Services Tax Act 2014;

"partnership"

means an association of any kind (including jointadventures, syndicates and cases where a party to the association is itself a partnership) between parties who have agreed to combine any of their rights, powers, property, labour or skill for the purpose of carrying on a business and sharing the profits therefrom, but excludes a Hindu joint family although such a family may be a partner in a partnership;

"partnership"

means an association of any kind (including jointadventures, syndicates and cases where a party to the association is itself a partnership) between parties who have agreed to combine any of their rights, powers, property, labour or skill for the purpose of carrying on a business and sharing the profits therefrom, but excludes a Hindu joint family although such a family may be a partner in a partnership;

"permanent resident"

means a person treated as such under any written law relating to immigration;

"person"

includes a company, a partnership, a body of persons, limited liability partnership and a corporation sole;

"prescribed"

means prescribed by rules made under section 58 or, in relation to a form, prescribed under section 57;

"precedent partner"

has the meaning assigned by paragraph 86(1)(a) of the Income Tax Act 1967;

"real property"

means any land situated in Malaysia and any interest, option or other right in or over such land;

"resident"

means resident in Malaysia for the purposes of the Income Tax Act 1967, except that references to basis year or basis year for a year of assessment in that Act shall be read as references to a year of assessment under this Act;

"shares"

means all or any of the following:

(a) stock and shares in a company;

(b) loan stock and debentures issued by a company or any other corporate body, wherever incorporated;

(c) a member's interest in a company not limited by shares whether or not it has a share capital;

(d) any option or other right in, over or relating to shares as defined in paragraphs (a) to (c); 

"Special Commissioners"

means the Special Commissioners of Income Tax appointed under section 98 of the Income Tax Act 1967;

"tax"

means the tax imposed by this Act;

"valuer"

means any person lawfully carrying on the business of valuing or appraising the value of real property;

"wife"

means a woman who (whether or not she has gone through any religious or other ceremony) is regarded by virtue of any law or custom as the wife of a man or as one of his wives;

"year of assessment"

has the meaning assigned by section10.

(2) References in this Act to this Act or to any other written law includes references to any subsidiary legislation made thereunder.

(3) Unless the context otherwise requires, a reference in this Act to the acquisition or disposal of a building includes a reference to the acquisition or disposal of the land on which the building stands.

(4) Where any land which is held by two or more persons as co-proprietors is partitioned so as to vest in each of them, under a separate title, a portion of the land of an area proportionate as nearly as may be to his undivided share in the whole, the partition of the land shall not be regarded for the purposes of this Act as involving the acquisition or disposal of any part of or interest in the land by any such person.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/3.Taxation of chargeable gains

Part II IMPOSITION OF THE TAX

3. Taxation of chargeable gains

(1) A tax, to be called real property gains tax, shall be charged in accordance with this Act in respect of chargeable gain accruing on the disposal of any real property (hereinafter referred to as "chargeable asset").

(2) Subject to this Act, the tax shall be charged on every ringgit of the total amount of chargeable gains accruing to a chargeable person in a year of assessment in respect of each category of disposal of chargeable assets specified in Schedule 5.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/4.Rate of tax

4. Rate of tax

(1) The tax shall be charged at the appropriate rate specified in Schedule 5 in respect of each category of disposal stated therein.

(2) The Minister, where he is satisfied that it is the intention of the Government to promote the introduction of a Bill to vary in any particular way the rate of tax, may by statutory order declare the rate to be varied in that way, and, where he does so, then, subject to subsections (3) and (4), this Act shall have effect as if the rate as so varied had come into force at the beginning of the first year of assessment for which the Bill seeks to vary that rate.

(3) Every order made under subsection (2) shall be laid before the Dewan Rakyat as soon as may be after it has been made and shall cease to have effect--

(a) at the expiration of three months (or such longer period as may be specified by resolution of the Dewan Rakyat) beginning on the date when the order was made; or

(b) on the coming into force (after the date when the order was made) of an Act varying the rate of tax, whichever is the earlier.

(4) Where an order made under subsection (2) ceases to have effect pursuant to subsection (3)--

(a) the amount of any tax which--

(i) has been charged by any assessment by reference to the order; and

(ii) is payable (whether or not it is due or due and payable) but not paid at the date when the order ceases to have effect, shall be taken to be amended to the amount which would have been payable if the order had not been made; and 

(b) so much of any tax paid by any person in consequence of the order as exceeds the tax payable under the law in force immediately after the date when the order ceases to have effect shall be repaid by the Director General if that person--

(i) makes a claim therefor in the prescribed form within one year after that date; and

(ii) furnishes to the Director General such further particulars of the claim as the Director General may require. 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/5.Situation of interests, options, etc.

5. Situation of interests, options, etc.

(1) The situation of interests, options and other rights in or over land is that of the land.

(2) The term "rights in or over" includes rights to purchase.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/6.Chargeable persons

6. Chargeable persons

(1) Subject to this Act, every person whether or not resident in Malaysia for a year of assessment shall be chargeable with the tax in respect of a chargeable gain accruing to him in that year on the disposal of any chargeable asset.

(2) The supplementary provisions in Schedule 1 shall have effect with respect to persons chargeable with the tax.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/7.Chargeable gains and allowable losses

7. Chargeable gains and allowable losses

(1) Where a chargeable asset is disposed of, then--

(a) if the disposal price exceeds the acquisition price, there is a chargeable gain;

(b) if the disposal price is less than the acquisition price, there is an allowable loss; and

(c) if the disposal price is equal to the acquisition price, there is neither a chargeable gain nor an allowable loss. 

(2) In this section, an allowable loss means a loss suffered on the disposal of a chargeable asset which, if it had been a gain, would have been chargeable with the tax.

(3) Subsection (1) shall be subject in its operation to Schedule 2, which shall have effect for computing acquisition and disposal prices and otherwise as provided therein.

(4) Where--

(a) Where there is an allowable loss in respect of a disposal, such allowable loss shall be allowed as a deduction to reduce the total chargeable gain of a person for a year of assessment in which the disposal was made; and

(b) by reason of an insufficiency or absence of total chargeable gain for the year of assessment in which the allowable loss arose, effect cannot be given or cannot be given in full to (a), the allowable loss which has not been so allowed (or so much thereof as has not been so allowed for that year) shall be allowed as a deduction to reduce the total chargeable gain of a person for the first subsequent year of assessment for which there is total chargeable gain and so on for subsequent years of assessment until the whole amount of the allowable loss to be allowed has been allowed. 

(5) For the purposes of subsection (4), in the case of an individual, the chargeable gain referred to in that subsection shall exclude any amount exempt under Schedule 4.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/8.Private residence

8. Private residence

Subject to Schedule3, a gain shall be exempt from the tax if it accrues to an individual who is a citizen or an individual who is not a citizen but is a permanent resident in respect of the disposal by him of his private residence.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/9.Exemptions

9. Exemptions

(1) Notwithstanding any other provision of this Act, the gains specified in Schedule 4 shall be exempt from the tax.

(2) The Dewan Rakyat may by resolution delete any item in Schedule4 or add any further item or items thereto.

(3) The Minister may by statutory order exempt any class of persons from all or any of the provisions of this Act.

(3A) The Minister may in any particular case exempt any person from all or any of the provision of this Act, either generally or in respect of any income of a particular kind or any class of income of a particular kind.

(4) Any order made under subsection (3) shall be laid before the Dewan Rakyat.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/10.Year of assessment

Part III ASSESSMENT AND COLLECTION

10. Year of assessment

The first year of assessment shall be a period beginning on 7 November 1975 and ending on 31 December 1976 and thereafter the year of assessment shall be the calendar year starting with the calendar year 1977.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/11.Chargeable person to be assessed on chargeable gains

11. Chargeable person to be assessed on chargeable gains

A chargeable person shall be assessed for any year of assessment in respect of the total amount of his chargeable gains as ascertained under subsection 3(2) in that year.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/12.Omitted or Deleted Section

12. Omitted or Deleted Section

(Deleted by Act 323).

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/13.Returns

13. Returns

(1) Every chargeable person who disposes of a chargeable asset and every person who acquires the asset so disposed of shall, within sixty days (or such further period as the Director General may allow on a written request being made to him) of the date of disposal of that asset, make a return--

(a) specifying in respect of the asset disposed of the acquisition price, the disposal price and the gain or loss on the disposal;

(b) furnishing all information necessary to determine the acquisition price and disposal price of the asset disposed of; and

(c) where the market value of the asset is to be taken for the purposes of this Act, submit a written valuation of the asset by a valuer. 

(2) Every nominee shall, within sixty days (or such further period as the Director General may allow on a written request being made to him) of the date of disposal by him of a chargeable asset on behalf of any person, make a return specifying--

(a) the name and address of the person on whose behalf the disposal was made;

(b) the asset disposed of; and

(c) the date on which he first began to hold that asset as nominee for that person. 

(3) Where any assets acquired--

(a) from any person by a company controlled by that person, by his wife or by him jointly with his wife or a connected person; or

(b) with the approval of the Director General under paragraph 17 of Schedule 2, by a company from another company in the same group, are transferred by the acquiring company to its stock in trade, the acquiring company shall within sixty days after the transfer make a return giving particulars of the assets transferred.

(4) Where a person makes a return under this Act, the return shall be in the prescribed form:

Provided that, where the person making the return is a nominee, the return shall be made to the income tax office nearest to the nominee's principal place of business or abode in Malaysia or if he has no place of business or abode in Malaysia, to the office of the Director General in Kuala Lumpur.

(5) Where a person is required to make a return for the purposes of the income tax law, he shall make a declaration in that return whether or not he has made a disposal of chargeable assets in the year of assessment for which that return is made.

(6) A person who disposes of a chargeable asset and is required to make a return under this section may furnish to the Director General together with the return a notification in the prescribed form that such disposal is not subject to tax or exempt from the payment of tax under this Act.

(7) For the purpose of section 21B, the notification referred to in subsection (6) shall be served to the acquirer within sixty days from the date of the disposal.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/14.Assessments

14. Assessments

(1) Where a person makes a return under subsection 13(1), the Director General may--

(a) accept the return and make an assessment accordingly;

(b) make an assessment after making such adjustments as he considers necessary; or

(c) reduce an assessment made for the year of assessment for which the return was made, in giving effect to paragraph 7(4)(a). 

(2) Where a person does not make a return under subsection13(1), the Director General, if he is of the opinion that that person is chargeable with the tax, may make an assessment accordingly:

Provided that the making of an assessment in respect of a person under this subsection shall not affect any liability otherwise incurred by that person by reason of his failure to make the return.

(3) The Director General, where it appears to him desirable, either because a chargeable person is about to leave Malaysia or for any other reason, that an assessment should be made forthwith, may at any time make whatever assessment he considers appropriate; and any assessment so made shall, when the year of assessment to which it relates and the time allowed under subsection 13(1) for making a return of disposals have expired, be adopted with such revision (if any) as the Director General thinks necessary as the assessment for that year.

(4) The death of a chargeable person shall not prevent the making of an assessment in respect of disposals by him before his death, and where any such assessment is made--

(a) the notice of assessment under section17 may be served on the executor of the deceased person; and

(b) the assessment shall have the same effect as regards imposing a liability on the estate of the deceased person as it would have had if it had been made during his life time: 

Provided that no such assessment shall be made more than three years after rthe end of the year of assessment in which the Director General is informed in writing by the executor of the death of that chargeable person in a form prescribed under this Act.

(5) Where pursuant to section 21B, an acquirer fails to retain and remit the amount required under that section, and the failure is by reason of an incorrect or wrong notification furnished to him under section 13, there shall be included in the assessment made in respect of the person who furnished such notification, a sum equal to ten per cent of the tax payable by that person.

(6) For the purpose of subsection (5), "tax payable" means the amount of tax charged on the chargeable gain excluding any allowable loss referred to under subsection 7(4).

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/15.Additional assessments

15. Additional assessments

(1) The Director General, where in respect of any year of assessment it appears to him that no or no sufficient assessment has been made on a person chargeable with the tax, may within five years after the end of that year of assessment make on that person whatever assessment or additional assessment he considers to be appropriate.

(2) The Director General, where it appears to him that a person chargeable with the tax has been guilty of any form of fraud or wilful default in connection with or in relation to the tax, may at any time make an assessment in respect of that person for the purpose of making good any loss of the tax attributable to the fraud or wilful default.

(3) Where in a year of assessment--

(a) any assessment made under this Act or the Income Tax Act 1967 in respect of a person for any year of assessment has been determined by the court on appeal or review; or

(b) any exemption granted to any person under this Act has been withdrawn for failing to comply with any condition imposed in granting such exemption, the Director General may, in the first mentioned year of assessment or within five years after its expiration make an assessment in respect of that person for any year of assessment for the purpose of giving effect to the determination or withdrawal, as the case may be.

(4) Where pursuant section 21B and subject to subsection 14(5), an acquirer fails to retain and remit the amount required under that section, and the failure is by reason of an incorrect or wrong notification furnished to him under section 13, there shall be included in the assessment made in respect of the person who furnished such notification, a sum equal to ten per cent of the tax payable by that person.

(5) For the purpose of subsection (4), "tax payable" means the amount of tax charged on the chargeable gain excluding any allowable loss referred to under subsection 7(4).

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/16.Cases where acquirer may be assessed

16. Cases where acquirer may be assessed

(1) Where in a case to which section13 applies--

(a) the consideration on the disposal of a chargeable asset consists of another asset (whether chargeable or not);

(b) there is a failure by both the disposer and the acquirer to submit a return to the Director General in the prescribed form as required under section 13; or

(c) the consideration on the disposal of a chargeable asset is for the purposes of the Act the market value of the asset, the Director General may make on the acquirer an assessment of an amount equal to the amount of the tax payable by the disposer.

(1A) Where the Director General makes an assessment on the acquirer under paragraph (1)(b) there shall be included in that assessment a sum equal to ten per cent of the tax payable by the disposer, which shall be deemed to be an increase of the kind mentioned in subsection21(4).

(2) An assessment made under this section shall for all the purposes of this Act have effect and be treated as though it were an assessment made on a person disposing of a chargeable asset:

Provided that--

(a) the acquirer assessed under this section shall not be entitled to any deduction from the chargeable gain for any allowable losses suffered by the disposer; and

(b) in relation to the notice of assessment, paragraph 17(b) shall have effect as if it did not contain a reference to allowable losses. 

(3) An acquirer of a chargeable asset who is assessed under this section shall be entitled--

(a) to recover as a debt due to him from the disposer the amount of any payment made in pursuance of the assessment; and

(b) for that purpose to require the Director General to furnish a certificate specifying the amount paid, and any certificate so furnished shall be conclusive evidence of the facts stated therein.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/17.Notice of assessment

17. Notice of assessment

The Director General shall cause to be served on every person assessed a notice of assessment indicating--

(a) the year of assessment to which the assessment relates;

(b) the chargeable gains and allowable losses taken into account in making the assessment;

(c)(i) the amount of the chargeable gains on which the tax has been assessed;

(ii) the amount of the tax assessed;

(iii) the amount of allowable losses allowed;

(iv) the amount of the tax payable; and

(v) the place at which and the time within which payment is to be made; and

(d) the existence of the right of appeal conferred by section 18. 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/18.Right of appeal

18. Right of appeal

(1) A person aggrieved by an assessment made on him may appeal to the Special Commissioners against the assessment in the same manner as an appeal against an assessment of income tax made under the Income Tax Act 1967, and the provisions of sections 99, 100, 101, 101(1A), 101(1B), 101(1C) and 102 of that Act, as far as they are applicable and with the necessary modifications, shall apply to an appeal against an assessment made under this Act as if--

(a) every reference in those sections to income tax or to tax were a reference to real property gains tax; and

(b) every reference in those sections to income were a reference to chargeable gains. 

(2) The provisions of Schedule 5 to the Income Tax Act 1967, shall apply with necessary modifications to the hearing of appeals to the Special Commissioners and to the hearing of further appeals.

(3) Where a person appeals under this Act, he shall not be entitled in the appeal to re-open any issue which has been finally and conclusively settled by virtue of subsection 20(1) unless it is an issue already re-opened by the Director General.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/19.Error or mistake

19. Error or mistake

(1) A person upon whom a notice of assessment is served may within five years after the end of the year of assessment in which the assessment was made apply in writing to the Director General for a revision of the assessment on the ground that the assessment is excessive by reason of an error or mistake in a return or other statement made by that person for the purposes of the assessment.

(2) No relief shall be given under subsection (1) in respect of an error or mistake as to the basis on which the liability of the person concerned ought to have been computed where the return containing the error or mistake was in fact made on the basis of or in accordance with the practice of the Director General generally prevailing at the time when the return was made.

(3) An application under subsection (1) shall be, as nearly as may be, in the same form as a notice of appeal under section 18 (indicating as the grounds of appeal the error or mistake relied on), and shall be deemed to be, and shall be disposed of as if it were, an appeal under that section, the application itself being taken as the notice of appeal.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/20.Finality of assessment

20. Finality of assessment

(1) Subject to this section, an assessment shall become final and conclusive for all the purposes of this Act as regards the amount of the tax assessed under it or the allowable losses indicated in it, as the case may be--

(a) on the expiry of the time for appeal against the assessment; or

(b) where an appeal is made, on the appeal being finally disposed of. 

(2) Subsection (1)--

(a) shall not apply to an assessment made under subsection 14(3) until it is adopted as the assessment for the year of assessment to which it relates;

(b) shall not prevent the Director General from making in respect of any year of assessment--

(i) an assessment under subsection 15(1) or (2); or

(ii) a revision under subsection 19(1). 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/21.Payment of the tax

21. Payment of the tax

(1) Subject to this section, the tax payable under an assessment shall, on the service of the notice of assessment on the person assessed, be due and payable at the place specified in that notice whether or not that person appeals against the assessment.

(2) Where the tax payable under an assessment is increased on appeal the additional tax payable by virtue of the increased assessment shall, on the service of the notice of the increased assessment on the person assessed, be due and payable at the place specified in that notice.

(3) Where any tax is payable in accordance with subsection(1) or (2) the Director General may allow the tax to be paid by instalments in such amounts and on such dates as he may determine.

(4) Subject to subsection (3), where any tax due and payable on the service of a notice in accordance with subsection (1) or (2) has not been paid within thirty days after the service of that notice (or within such longer period as may be allowed by the Director General), so much of the tax as is unpaid upon the expiration of those days or that period, as the case may be, shall without any further notice being served on him be increased by a sum equal to ten per cent of the tax so unpaid, and that sum shall be recoverable as if it were tax due and payable under this Act:

Provided that--

(a) if the tax payable is reduced on appeal or otherwise, the sum paid or payable by way of increase shall be reduced proportionately; and

(b) the Director General may in his discretion for any good cause shown remit the whole or any part of any increase in the tax payable under this subsection. 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/21A.Certificate of non-chargeability

21A. Certificate of non-chargeability

The Director General shall send a certificate of non-chargeability to the disposer in the prescribed form where he is satisfied that no chargeable gain has arisen.

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

21B. Duty of acquirer to retain and pay part of the consideration

(1) Where on a disposal to which section 13 applies, the consideration consists wholly or partly of money, the acquirer shall retain the whole of that money or a sum not exceeding three per cent of the total value of the consideration whichever is the less, and (whether or not that amount is so retained) he shall within sixty days after the date of such disposal pay that amount to the amount to the Director General:

Provided that the Director General may under special circumstances allow extension of time for that amount to be paid cover.

(2) Where the acquirer fails to pay any amount due amount under subsection (1), that amount which he fails to pay shall be increased by a sum equal to ten per cent of that amount and that amount and the increased sum shall be a debt due from him to the Government and shall be payable forthwith to the Director General.

(3) Where in pursuance of this section, any amount referred to in subsection (1) is paid to the Director General by the acquirer or recovered by the Director General from the acquirer--

(a) the Director General shall apply that amount towards payment of the tax charged on the disposer to whom the acquirer was liable to pay the payments to which the amount relates; or

(b) if the acquirer has not retained that amount in paying the payment under subsection (1) with respect to which the amount relates, the acquirer may recover that amount from that disposer as a debt to him. 

(4) Notwithstanding subsection (1), where the amount due from the acquirer under subsection (2), the Director General may, in his discretion for any good cause shown, remit the whole or any part of that sum and, where the sum remitted has been paid, the Director General shall repay the same.

(5) This section shall not apply if a notice of non-chargeability under section 13 is served to the acquirer within sixty days after the date of the disposal.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/22.Recovery from persons leaving Malaysia

22. Recovery from persons leaving Malaysia

(1) The Director General, where he is of the opinion that any person is about or likely to leave Malaysia without paying--

(a) all the tax payable by him (whether or not due or due and payable);

(b) all sums payable by him under subsection21(4); and

(c) the debt payable by him under subsection21b(2), may issue to any Commissioner of Police or Director of Immigration a certificate containing particulars of the tax, sums so payable and debt so payable with a request for that person to be prevented from leaving Malaysia unless and until he pays all the tax, sums so payable and debt so payable or furnishes security to the satisfaction of the Director General for their payment.

(2) Subject to any order issued or made under any written law relating to banishment or immigration, any Commissioner of Police or Director of Immigration who receives a request under subsection(1) in respect of any person shall take or cause to be taken all such measures (including the use of reasonable force and the seizure, removal or retention of any certificate of identity and any passport, exit permit or other travel document relating to that person) as may be necessary to give effect to it.

(3) The Director General shall cause notice of the issue of a certificate under subsection (1) to be served personally or by registered post on the person to whom the certificate relates:

Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section.

(4) Where a person in respect of whom a certificate has been issued under subsection (1)--

(a) produces a written statement signed on or after the date of the certificate by the Director General or an authorized officer to the effect that all the tax, sums and debt specified in the certificate have been paid or that security has been furnished for their payment; or

(b) pays all the tax, sums and debt specified in the certificate to the officer in charge of a police station or to an immigration officer, the statement or the payment, as the case may be, shall be sufficient authority for allowing that person to leave Malaysia.

(5) No legal proceedings shall be instituted or maintained against the Government, a State Government, a police officer or any other public officer in respect of anything lawfully done under this section or subsection 32(2).

(6) In this section--

"Commissioner of Police"

includes a Chief Police Officer;

"Director of Immigration"

means the Director of Immigration in any part of Malaysia;

"immigration officer"

means a public officer having official duties in connection with the control of immigration into Malaysia or any part of Malaysia.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/23.Recovery by suit

23. Recovery by suit

(1) Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.

(2) The Director General and all authorized officers shall be deemed to be public officers authorized by the Minister under subsection25(1) of the Government Proceedings Act 1956 [Act 359], in respect of all proceedings under this section.

(3) In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 21(4).

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/24.Refund of overpayments

24. Refund of overpayments

(1) Subject to this section, where it is proved to the satisfaction of the Director General that any person has paid tax for any year of assessment in excess of the amount payable under this Act, that person shall be entitled to have the excess refunded by the Government.

(2) Where in a case of the kind mentioned in subsection(1) the excess has been paid by the acquirer of a chargeable asset in pursuance of an assessment made on him under subsection 16(1), the excess--

(a) shall not be refunded to the acquirer unless he satisfies the Director General that he has not under subsection16(3) recovered it from the disposer;

(b) shall be refunded to the disposer if he satisfies the Director General that the acquirer has under subsection16(3) recovered it from him;

(c) shall be retained by the Government if the Director General is not so satisfied. 

(3) No claim for repayment under this section shall be valid unless it is made within five years after the end of the year of assessment to which the claim relates.

(4) Nothing in this section shall operate

(a) to extend any time limit for appeal, validate any appeal which is otherwise invalid or authorize the revision of any assessment or other matter which has become final and conclusive;

(b) to compel the Government to refund the excess amount of tax paid in respect of an assessment unless the assessment has been finally determined. 

(5) The representative of a disabled or deceased person shall be entitled to a refund under subsection (1) for the benefit of that person or his estate of any excess payment within the meaning of that subsection.

(6) The Director General shall--

(a) certify the amount of any sum repayable under this section; and

(b) cause repayment to be made forthwith. 

(7) For the purposes of this section--

(a) references to payment of the tax includes references to payment of the amount payable in pursuance of section21B; and

(b) a payment of the tax by the representative of a disabled or deceased person shall be deemed to have been made by that person. 

(7A) Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the Director General for the payment of any amount of installment which are due and payable (including any amount of installments which are due and payable) by that person under this Act, or under the Income Tax Act 1967 or the Petroleum (Income Tax) Act 1967.

(7B) Where amount of excess in respect of a person is ascertained with subsection 111(4A) of the Income Tax Act 1967 or subsection 50(4) of the Petroleum (Income Tax) Act 1967 such excess shaall be applied for the payment of tax which is due and payable (including any amount of installments which are due and payable) by that person under this Act.

(8) In this section--

"disabled person"

means a person who through incapacity, bankruptcy or liquidation, or for any other reason is unable to manage his own affairs;

"representative"

means, in the case of a deceased person, his executor, and, in the case of a disabled person, the trustee, guardian, committee or other person who manages his affairs.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/24A.Fund for Tax Refund

24A. Fund for Tax Refund

(1) There shall be paid from time to time into the Fund established under section 111B of the Income Tax Act 1967 such amount of tax collected under this Act as may be authorized by the Minister.

(2) The money of the Fund referred to in subsection (1), shall be applied for the making of a refund of an amount of tax paid in excess of the amount payable as ascertained in section 24.

(3) Section 14A of the Financial Procedure Act 1957 shall not apply to any refund in excess of the amount payable as ascertained in section 24.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/25.Anti-avoidance provisions

25. Anti-avoidance provisions

(1) Where a chargeable asset which is disposed of was previously acquired by the disposer for a consideration wholly or substantially provided by a connected person within the meaning of Schedule 2 (otherwise than as a bona fide loan made in the course of carrying on business as a moneylender), the asset shall be deemed to have been disposed of by that person and not by the disposer:

Provided that, where the asset disposed of was acquired by the disposer from that person, that person shall, for the purpose of computing any gain accruing to or loss suffered by him by the operation of this subsection, be deemed to have acquired the asset at an acquisition price equal to the consideration which, by virtue of paragraph 9 and subparagraph 23(1) of Schedule 2, he is deemed to have received when the asset was acquired by the disposer.

(2) The Director General, where he has reason to believe that any transaction has the direct or indirect effect of--

(a) altering the incidence of tax which is payable or suffered by or which would otherwise have been payable or suffered by any person;

(b) relieving any person from any liability which has arisen or which would otherwise have arisen to pay tax or to make a return;

(c) evading or avoiding any duty or liability which is imposed or would otherwise have been imposed on any person by this Act; or

(d) hindering or preventing the operation of this Act in any respect, may, without prejudice to such validity as it may have in any other respect or for any other purpose, disregard or vary the transaction and make such assessments as he considers just and proper in the circumstances.

(3) In this section "transaction" means any trust, grant, covenant, agreement, arrangement or other disposition or transaction made or entered into (whether before or after the commencement of this Act), and includes a transaction entered into by two or more persons with another person or persons.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/26.Remission

26. Remission

(1) The tax paid or payable by any person may be remitted, wholly or in part--

(a) on grounds of poverty, by the Director General;

(b) on grounds of undue hardship or justice and equity, by the Minister. 

(2) Where a person granted remission under subsection (1) has paid any of the tax to which the remission relates, he shall be entitled to have the amount which he has paid refunded to him as if it were an overpayment to which section 24 applies.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/27.Power to call for information, etc.

Part IV INVESTIGATORY AND PENAL

27. Power to call for information, etc.

(1) The Director General may by notice in writing require any person to furnish within fourteen days or such further period as may be specified in the notice any information respecting any matter as to which a return under this Act has been made or is required to be made:

Provided that, where that person is a public officer or an officer in the employment of a local authority or other public body, he shall not be obliged to disclose any particulars as to which he is under a statutory obligation to observe secrecy.

(2) For the purpose of obtaining full information as to any person's liability to the tax, the Director General may require that or any other person by notice in writing--

(a) to complete and deliver to the Director General within a time specified in the notice (not being less than fourteen days from the date of service of the notice) any return specified in the notice; or

(b) to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General considers necessary. 

(3) The Director General may by notice in writing require any person to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a statement containing particulars of--

(a) all banking accounts (whether current or deposit, business or private or in his own name, the name of his wife or any other name)--

(i) in which he is or has been interested jointly or solely; or

(ii) on which he has or has had power to operate jointly or solely, being accounts which are in existence or have been in existence at any time during a period specified in the notice;

(b) all savings and loan accounts, deposits, building society accounts and co-operative society accounts in regard to which he has or has had any interest or power to operate jointly or solely during that period;

(c) all assets other than those referred to in paragraphs (a) and (b) which he has possessed during that period;

(d) all moneys receivable by him during that period otherwise than from the sources mentioned in paragraphs (a) to (c) ; and

(e) all facts bearing upon his present or past liability to the tax. 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/28.Power of access to buildings and documents, etc.

28. Power of access to buildings and documents, etc.

(1) For the purposes of this Act the Director General shall at all times have full and free access to all lands, buildings and other places and to all books and other documents and may search such lands, buildings and places and may inspect, copy or make extracts from any such books or documents without making any payment by way of fee or reward.

(2) The Director General may take possession of any books or documents to which he has access under subsection (1) where in his opinion--

(a) the inspection of them, the copying of them or the making of extracts from them cannot reasonably be undertaken without taking possession of them; or

(b) they may be interfered with or destroyed unless he takes possession of them; or

(c) they may be needed as evidence in any legal proceedings instituted under or in connection with this Act. 

(3) Where in the opinion of the Director General it is necessary for the purpose of this Act to examine any book, account, record or other document which is--

(a) made or kept by, or in the possession or under the control of, a person liable to the tax; and

(b) made or kept in a language other than the national language, he may by notice in writing require that person to furnish a translation in the national language:

Provided that in Sarawak this subsection shall have effect as if the words "or English" were inserted after the words "national language" wherever they occur.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/29.Failure to notify or make return of disposal

29. Failure to notify or make return of disposal

(1) Any person who, without reasonable excuse, fails to make a return required by subsection 13(1) or fails to make a declaration under subsection13(5), shall be guilty of an offence and on conviction shall be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding twelve months or to both.

(2) In any prosecution under subsection (1) the burden of proving that a return has been made or a notification given or a declaration made shall be upon the accused person.

(3) Where in relation to a year of assessment a person fails to make a return required by subsection 13(1) or fails to make a declaration under subsection 13(5) and no prosecution under subsection (1) has been instituted in relation to that failure--

(a) the Director General may require that person to pay a penalty equal to treble the amount of the tax which is payable for that year; and

(b) if that person pays that penalty (or, where the penalty is abated or remitted under subsection 40(3) so much, if any, of the penalty as has not been abated or remitted), he shall not be liable to be charged on the same facts with an offence under subsection (1). 

(4) For the purpose of subsection (3), "tax which is payable" means the amount of tax charged on the chargeable gain excluding any allowable loss referred to under subsection 7(4).

(5) The Director General may require any person to pay an additional amount of penalty in accordance with subsection (3) in respect of any additional tax which is payable by that person for a year of assessment.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/30.Incorrect returns, etc.

30. Incorrect returns, etc.

(1) Any person who--

(a) makes an incorrect return on behalf of himself or another person by omitting any particulars required by this Act relating to any disposal of chargeable assets, understating any chargeable gains or overstating any allowable loss; or

(b) gives any other incorrect information in relation to any other matter affecting his own or any other person's liability to the tax, shall, unless he satisfies the court that the incorrect return or other incorrect information was made or given in good faith, be guilty of an offence and on conviction shall be liable to a fine not exceeding five thousand ringgit, and shall pay a special penalty of double the amount of the tax which has been undercharged in consequence of the incorrect return or other information or which would have been undercharged if the return or information had been accepted as correct.

(2) Where a person makes an incorrect return or gives other incorrect information in the manner described in paragraph (1)(a) or (b) , the Director General may, if no prosecution under subsection (1) has been instituted in relation to the incorrect return or incorrect information, require that person to pay a penalty equal to the amount of the tax which has been undercharged in consequence of the incorrect return or information or which would have been undercharged if the return or information had been accepted as correct, and if that person pays that penalty (or, where the penalty is abated or remitted under subsection40(3), so much, if any, of the penalty as has not been abated or remitted), he shall not be liable to be charged on the same facts with an offence under subsection (1).

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/31.Wilful evasion

31. Wilful evasion

(1) Any person who wilfully and with intent to evade or assist any other person to evade the tax--

(a) omits from a return under this Act any particulars required under this Act relating to any disposal of a chargeable asset; or

(b) makes a false statement or entry in a return made under this Act; or

(c) gives a false answer (orally or in writing) to a question asked or request for information made under this Act; or

(d) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other false records; or

(e) falsifies or authorizes the falsification of any books of account or other records; or

(f) produces or allows or authorizes the production of, books of accounts which he knows to be false; or

(g) makes use or authorizes the use of any fraud, art or contrivance; or

(h) makes in respect of the tax a fraudulent claim for repayment, shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both, and shall pay a special penalty of treble the amount of the tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected.

(2) Where in any proceedings under this section it is proved that a false statement or false entry (whether by omission or otherwise) has been made in a return made under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person shall be presumed until the contrary is proved to have made that false statement or entry with intent to evade the tax.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/32.Leaving Malaysia without payment of tax

32. Leaving Malaysia without payment of tax

(1) Any person who, knowing that a certificate has been issued in respect of him under section 22, voluntarily leaves or attempts to leave Malaysia without paying all the tax payable by him or furnishing security to the satisfaction of the Director General for its payment shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding two years or to a fine not exceeding five thousand ringgit or to both.

(2) A police officer or immigration officer may arrest without warrant any person whom he reasonably suspects to be committing or about to commit an offence under this section.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/33.Obstruction of officers

33. Obstruction of officers

Any person who--

(a) obstructs or refuses to permit the entry of the Director General or an authorized officer into any land, building or place in pursuance of section 28; or

(b) obstructs the Director General or an authorized officer in the exercise of his functions under this Act; or

(c) refuses to produce any books or other documents in his custody or under his control on being required to do so by the Director General or an authorized officer for the purposes of this Act; or

(d) fails to give reasonable assistance to the Director General or an authorized officer for any of those purposes; or

(e) refuses to answer any question relating to any of those purposes lawfully asked of him by the Director General or an authorized officer, shall be guilty of an offence and on conviction shall be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding two years or to both.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/34.Breach of secrecy

34. Breach of secrecy

Any person having any official function under this Act who--

(a) having possession of or control over any information or any return or other document relating to the chargeable gains or allowable losses of any person, at any time, otherwise than for the purposes of this Act or another tax law within the meaning of section 47 or otherwise than with the express authority of the Minister--

(i) communicates or attempts to communicate the information or anything contained in the return or other document to any other person; or

(ii) suffers or permits any other person to have access to the information or to anything contained in the return or other document; or

(b) aids, abets or incites any other person to contravene paragraph (a), shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding one year or to a fine not exceeding two thousand ringgit or to both.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/35.Offences by officials and unauthorized collection

35. Offences by officials and unauthorized collection

Any person who--

(a) being a person having any official function under this Act--

(i) otherwise than in good faith, demands from any person an amount in excess of the tax or penalties due under this Act; or

(ii) withholds for his own use or otherwise any portion of the amount of the tax collected; or

(iii) defrauds any person, embezzles any money or otherwise uses his position so as to deal wrongfully with the Director General or any other person; or 

(b) not being authorized under this Act to do so, collects or attempts to collect the tax, shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/36.Other offences

36. Other offences

Any person who, without reasonable excuse, fails to comply with--

(a) the requirements of subsection13(2) or (3); or

(b) the requirements of a notice given under section 27 or subsection28(3), shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding one year or to a fine not exceeding two thousand ringgit or to both.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/37.Additional provisions as to offences under section 30, 32, 33 or 36

37. Additional provisions as to offences under section 30, 32, 33 or 36

(1) No criminal proceedings for an offence under section 30, 32, 33 or 36 shall be instituted more than twelve years after the offence was committed.

(2) Any person who aids, abets or incites another person to commit an offence under section 30, 32, 33 or 36 shall be deemed to have committed the same offence and shall be liable to the same penalty.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/38.Tax payable notwithstanding proceedings

38. Tax payable notwithstanding proceedings

The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Part shall not relieve any person from liability for the payment of any amount of the tax for which he is or may be liable or from liability to make any return which he is required by this Act to make.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/39.Omitted or Deleted Section

39. Omitted or Deleted Section

(Deleted by Act A1028).

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/40.Compounding of offences and abatement of penalties

40. Compounding of offences and abatement of penalties

(1) Where any person has committed any offence under this Act, the Director General may at any time before conviction compound the offence and order that person to pay such sum of money, not exceeding the amount of the maximum fine and any special penalty to which that person would have been liable if he had been convicted of the offence, as he thinks fit:

Provided that the Director General shall not exercise his powers under this section unless that person in writing admits that he has committed the offence and requests the Director General to deal with the offence under this section.

(2) Where under this section the Director General compounds an offence committed by any person and makes an order accordingly--

(a) the order shall be made in writing under the hand of the Director General and there shall be attached to it the written admission and request referred to in subsection (1);

(b) the order shall specify--

(i) the offence committed;

(ii) the sum of money ordered to be paid; and

(iii) the date on which the payment is to be made or the dates on which instalments of that sum are to be paid, as the case may be, and, where the order provides for payment by instalments and there is default in payment of any instalment, the whole of the balance then outstanding shall become due and payable forthwith;

(c) a copy of the order shall be given, if he so requests, to the person who committed the offence;

(d) that person shall not be liable to any prosecution or, as the case may be, any further prosecution in respect of the offence and, if any such prosecution or further prosecution is brought, it shall be a good defence for that person to prove that the offence has been compounded under this section;

(e) the order shall be final and shall not be subject to any appeal;

(f) the order may be enforced in the same way as the judgment of a subordinate court (as defined in Schedule 5 to the Income Tax Act 1967) for the payment of the amount stated in the order or the amount outstanding, as the case may be; and

(g) the order shall, on production to any court, be treated as proof of the commission of the offence by that person and of the other matters set out therein. 

(3) The Director General may abate or remit any penalty imposed under this Act except a penalty imposed on conviction.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/41.Recovery of penalties

41. Recovery of penalties

(1) The special penalties imposed by subsections 30(1) and 31(1) shall be recoverable in the same way as fines imposed on conviction.

(2) Any penalty imposed on any person by subsection 29(3), 30(2) or subparagraph 5(3) of Schedule 1 shall be collected as if it were part of the tax payable by that person.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/42.Jurisdiction of subordinate court

42. Jurisdiction of subordinate court

Notwithstanding any other written law, a subordinate court (as defined in Schedule 5 to the Income Tax Act 1976) shall have power to try any offence under this Act and on conviction to impose the full penalty therefor.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/43.The Director General

Part V ADMINISTRATIVE AND SUPPLEMENTAL

43. The Director General

The Director General of Inland Revenue appointed under the law in force relating to income tax shall have the care and management of the tax.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/44.Power of Minister to give directions to Director General

44. Power of Minister to give directions to Director General

The Minister may give to the Director General directions of a general character (not inconsistent with this Act) as to the exercise of the functions of the Director General under this Act; and the Director General shall give effect to any directions so given.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/45.Delegation of Director General's functions

45. Delegation of Director General's functions

(1) Any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 57) may be exercised by a Deputy Director General appointed under the law relating to income tax.

(2) Any officer appointed under the law relating to income tax may exercised any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under sections 46 and 57).

(3) (Deleted by Act 644).

(4) (Deleted by Act 644).

(5) Any public officer or an employee of the Inland Revenue Board of Malaysia who is authorized under subsection136(5) of the Income Tax Act 1967, to exercise or assist in exercising any function of the Director General under that Act shall be deemed to be an officer authorized to exercise or assist in exercising any function of the Director General under this Act which is exercisable under subsection (2) by the appointed officers.

(6) Where a public officer or an employee of the Inland Revenue Board of Malaysia exercises under this Act any of the Director General's functions by virtue of any provision of subsections (1) to (5), he shall do so subject to the general supervision, direction and control of the Director General.

(7) The delegation by or under any provision of subsections (1) to (5) of the exercise of any function of the Director General shall not prevent the exercise of that function by the Director General himself.

(8) References in this Act to the Director General shall be construed, in relation to any case where a public officer or an employee of the Inland Revenue Board of Malaysia is authorized or deemed to have been authorized by any provision of subsections (1) to (5) to exercise the functions of the Director General, as including references to that officer or employee.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/46.Identification of officials

46. Identification of officials

(1) Any person exercising the right of access or the right to take possession conferred by section 28 shall carry a warrant in the prescribed form issued by the Director General which shall identify the holder and his office and shall be produced by the holder on demand to any person having reasonable grounds to make the demand.

(2) Where a person purporting to be a public officer or an employee of the Inland Revenue Board of Malaysia exercising functions under this Act produces a warrant in the form prescribed under subsection (1) or any written identification or authority, then, until the contrary is proved, the warrant, identification or authority shall be presumed to be genuine and he shall be presumed to be the person referred to therein.

(3) A warrant issued to any person by the Director General under section 137 of the Income Tax Act 1967, shall be deemed to be a warrant issued for the purposes of this section.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/47.Certain materials to be treated as confidential

47. Certain materials to be treated as confidential

(1) Subject to this section, every classified person shall regard and deal with classified material as confidential; and, if he is an official, he shall make and subscribe before the prescribed authority a declaration in the prescribed form that he will do so:

Provided that a person who has made and subscribed a corresponding declaration or oath under the income tax law shall be deemed to have made and subscribed the declaration required by this subsection.

(2) No classified material shall be produced or used in court or otherwise except--

(a) for the purposes of this Act or another tax law;

(b) in order to institute or assist in the course of a prosecution for any offence committed in relation to the tax or in relation to any tax or duty imposed by another tax law; or

(c) with the written authority of the Minister or of the person to whose affairs it relates. 

(3) No official shall be required by any court--

(a) to produce or disclose classified material which has been supplied to him or another official otherwise than by or on behalf of the person to whose affairs it relates; or

(b) to identify the person who supplied that material. 

(4) Nothing in this section shall prevent--

(a) the production or disclosure of classified material to the Auditor General (or to public officers under his direction and control) or the use of classified material by the Auditor General, to such an extent as is necessary or expedient for the proper exercise of the functions of his office;

(b) the Director General from publicizing, from time to time in any manner as he may deem fit, the following particulars in respect of a person who has been found guilty or convicted of any offence under this Act or dealt with under subsection 30(2) or section 40--

(i) the name, address and occupation or other description of the person;

(ii) such particulars of the offence or evasion as the Director General may think fit;

(iii) the year or years of assessment to which the offence or evasion relates;

(iv) the disposal of any chargeable asset or the amount of the chargeable gain not disclosed;

(v) the aggregate of the amount of the tax evaded and penalty (if any) charged or imposed;

(vi) the sentence imposed or other order made: 

Provided that the Director General may refrain from publicizing any particulars of any person to whom this paragraph applies if the Director General is satisfied that, before any investigation or inquiry has been commenced in respect of any offence or evasion falling under section 30 or 31, that person has voluntarily disclosed to the Director General or to any authorized officer complete information and full particulars relating to such offence or evasion.

(5) In this section--

"another tax law"

means the Income Tax Act 1967 and any written law repealed by that Act, the Petroleum (Income Tax) Act 1967 [Act 45 of 1967]*, the Land Speculation Tax Act 1974 [Act 126] and any written law relating to stamp duty, estate duty and film hire duty and any written law declared by the Minister by statutory order to be another tax law for the purposes of this section;

"classified material"

means any return or other document made for the purposes of this Act and relating to the gains of any person and any information or other matter or thing which comes to the notice of a classified person in his capacity as such;

"classified person"

means--

(a) an official;

(b) the Auditor General and public officers under his direction and control;

(c) any person advising or acting for a person who is or may be chargeable to the tax and any employee of a person so acting or advising if he is an employee who in his capacity as such has access to classified material;

(d) the Director General of Valuation and public officers under his direction and control; or

(e) any employee of the Inland Revenue Board of Malaysia; 

"official"

means a person having an official duty under or employed in carrying out the provisions of this Act;

"prescribed authority"

means the persons specified in the Second Schedule to the Income Tax (Official Declaration) Rules 1970 [P.U.(A) 38/1970].

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/48.Evidential provisions

48. Evidential provisions

(1) In a suit under section 23 a certificate signed by the Director General giving the name and address of the defendant and the amount of the tax due from him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.

(2) A transcript of any particulars contained in a return or other document relating to the tax, if it is certified by or on behalf of the Director General or an authorized officer to be a true copy of the particulars, shall be admissible in evidence as proof of those particulars.

(3) No statement made or document produced by or on behalf of any person shall be inadmissible in evidence against that person in any proceedings against him for an offence under section 29, 30 or 31 or for the recovery of any sum due by way of tax or penalty, by reason only of the fact that he was or may have been induced to make the statement or produce the document by any lawful inducement or promise proceeding from the Director General or an authorized officer.

(4) (a) Save as provided in paragraph (b) nothing in this Act shall--

(i) affect the operation of Chapter IX ofPart III of the Evidence Act 1950 [Act 56]; or

(ii) be construed as requiring or permitting any person to produce or give to a court, the Special Commissioners, the Director General or any other person any document, thing or information which by that Chapter or those provisions he would not be required or permitted to produce or give to a court.

(b) Notwithstanding the provisions of any other written law, where any document, thing, matter, information, communication or advice consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions or dealings of any person (whether an advocate and solicitor, his client, or any other person), it shall not be privileged from disclosure to a court, the Special Commissioners, the Director General or any authorized officer if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by any practitioner or firm of practitioners in connection with any client or clients of the practitioner or firm of practitioners or any other person.

(c) Paragraph (b) shall also apply with respect to any document, thing, matter, information, communication or advice made or brought into existence before the commencement of that paragraph. 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/48AAdmissibility of electronic record

48A Admissibility of electronic record

(1) Notwithstanding any other written law, where in any proceedings under this Act an electronic record of--

(a) any prescribed form is furnished by way of electronic transmission under section 57A; or

(b)any other document is stored or received by or communicated to the Director General in an electronic medium or by way of electronic transmission, the electronic record or the copy or print-out of that electronic record shall be admissible as evidence of the fact stated or contained therein:

Provided that the record or the copy or print-out is--

(A) certified by the Director General to contain all or any information furnished, stored, communicated or received in an electronic medium or by way of electronic transmission under this section; or

(B) otherwise authenticated in the manner provided in the Evidence Act 1950 for authentication of documents produced by computer. 

(2) Where the electronic record of any form prescribed under this Act or any other document, or a copy or print-out of that record is admissible under subsection (1), it shall be presumed, until the contrary is proved, that the record or the copy or print-out accurately reproduces the content of that form or document.

(3) For the purposes of this Act, "electronic medium" includes a data, text, image or any other information stored, received or communicated by means of electronic, magnetic, optical, imaging or any other data processing device.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/49.Returns, etc., presumed to be made with due authority

49. Returns, etc., presumed to be made with due authority

A return, statement or other similar document purporting to be made for the purposes of this Act by or on behalf of any person shall be presumed to have been made by that person or on his authority, as the case may be, until the contrary is proved; and any person signing such a return, statement or document shall be deemed to be cognizant of its contents.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/50.Persons by whom returns to be made

50. Persons by whom returns to be made

Unless otherwise provided in Schedule 1, returns under this Act on behalf of a person shall be made by the person responsible under the income tax law for making a return of the income of that person, or, if that person is not resident in Malaysia, by the trustee, guardian, committee, attorney, factor, agent, receiver, branch or manager of that person in Malaysia.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/51.Power to appoint agent

51. Power to appoint agent

(1) The Director General may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and the person so declared the agent shall be the agent of that other person for the purposes of this Act and may be required to pay any tax due from any money (including pensions, salary, wages or any other remuneration) which may be held by him for, or due by him to, the person whose agent he has been declared to be; and in default of payment the tax shall be recoverable from him in the manner provided in section 23.

(2) For the purposes of this section the Director General may require any person to give him information as to any moneys, funds or other assets which may be held by him for, or of any moneys due by him to, any other person.

(3) Where a person declared under subsection (1) to be the agent of another person is aggrieved by the declaration, he may appeal under section 18 as if the declaration were an assessment.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/52.Errors and defects in assessments, etc.

52. Errors and defects in assessments, etc.

(1) No assessment, notice or other document purporting to be made or issued for the purposes of this Act shall be quashed or deemed to be void or voidable for want of form, or be affected by any mistake, defect or omission therein, if--

(a) it is in substance and effect in conformity with or according to the intent and meaning of this Act; and

(b) the person to whom it is addressed and any other person referred to therein are designated according to common intent and understanding. 

(2) A notice of assessment shall not be impeached or affected by reason of a mistake therein as to--

(a) the name of the person liable; or

(b) the description of any chargeable gain or allowable loss, so long as the notice of assessment is duly served on the person on whom it was intended to be served and contains in substance and effect the particulars on which the requisition or assessment is founded.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/53.Service of notices

53. Service of notices

(1) Subject to any express provision of this Act, notices or requisitions may be served for the purposes of this Act either personally or by ordinary or registered post.

(2) A notice relating to the tax which is sent by ordinary or registered post shall be deemed to have been served on the person to whom it is addressed on the day succeeding the day on which the notice would have been received in the ordinary course of post if it is addressed--

(a) in the case of a company, partnership or body of persons having a registered office in Malaysia--

(i) to that registered office;

(ii) to its last known address; or

(iii) to any person authorized by it to accept service of process;

(b) in the case of a company, partnership or body of persons not having a registered office in Malaysia--

(i) to any registered office of the company, partnership or body of persons (wherever that office may be situated);

(ii) to the principal place of business or other activity of the company, partnership or body (wherever that place may be situated); or

(iii) to any individual authorized (by or under the law of any place where the company, partnership or body is incorporated, registered or established) to accept service of process; and

(c) in the case of an individual, to his last known address. 

(3) Where a person to whom there has been addressed a registered letter containing a notice under this Act--

(a) is informed that there is a registered letter awaiting him at a post office; and

(b) refuses or neglects to take delivery of the letter, the notice shall be deemed to have been served upon him on the date on which he was informed that the letter was awaiting him. 

(4) For the purposes of subsection (3), an affidavit by the officer in charge of a post office stating that to the best of his knowledge and belief there has been delivered to the address appearing on the registered letter a post office notification informing the addressee that there is a registered letter awaiting him shall, until the contrary is proved, be evidence that the addressee has been so informed.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/54.Power to direct where returns, etc., are to be sent

54. Power to direct where returns, etc., are to be sent

The Director General may by statutory order direct that any information, return, notification or document required to be supplied, sent or delivered to the Director General for the purposes of this Act shall, subject to any conditions contained in the order, be supplied, sent or delivered to such public officer or employee of the Inland Revenue Board of Malaysia or to such address as may be specified in the order.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/55.Authentication of notices and other documents

55. Authentication of notices and other documents

(1) Subject to subsection (2), every notice, or other document issued, served or given for the purposes of this Act by the Director General or an authorized officer shall be sufficiently authenticated if the name and office of the Director General is printed, stamped or otherwise written thereon.

(2) Where this Act provides for a notice, certificate or other document to be under the hand of any officer, the notice, certificate or document shall be signed in manuscript by that officer.

(3) A notice, certificate or other document issued, made, served or given for the purposes of this Act and purporting to be signed in manuscript by the Director General or an authorized officer shall be presumed, until the contrary is proved, to have been so signed.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/56.Free postage

56. Free postage

All returns made under this Act and all remittances of the tax (and any correspondence resulting from or connected with any such return or remittance) may, if posted in Malaysia in envelopes marked "Real Property Gains Tax", be sent free of postage to the Director General or to an officer or address specified in an order made under section 54:

Provided that the Director General may in certain cases by notice in writing require any person to send any return, remittance or correspondence by registered post.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/57.Forms

57. Forms

(1) The Director General may prescribe forms to be used for the purposes of this Act and may authorize the use of a suitable substitute for any form so prescribed.

(2) Where in order to comply with any provision of this Act a person is required to use a prescribed form, he shall not be regarded as complying with that provision unless he uses all reasonable diligence to procure and use--

(a) a printed copy of the form so prescribed under subsection (1); or

(b) a copy of any substitute for the form authorized under subsection (1), being a printed copy unless the authorization provides otherwise. 

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/57AElectronic medium

57A Electronic medium

(1) The Director General may allow any form prescribed under this Act to be furnished by any person or by any class of persons in an electronic medium or by way of an electronic transmission.

(2) For the purposes of subsection (1), the conditions and specifications under which any prescribed form is to be furnished shall be determined by the Director General.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/58.Power to make rules

58. Power to make rules

(1) The Minister may make rules for facilitating the operation of this Act.

(2) Without prejudice to the generality of subsection (1), the Minister may make rules--

(a) providing for returns to be made in cases other than those referred to in section 13 and specifying the persons by whom the returns are to be made and the information to be contained therein;

(b) prescribing, except where subsection57(1) applies, any other thing required by this Act to be prescribed. 

(3) Any rules made under subsection (1) shall be laid before the Dewan Rakyat.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/59.Repeal of Act 126

59. Repeal of Act 126

(1) The Land Speculation Tax Act 1974 is hereby repealed with effect from 7 November 1975, but without prejudice to the right of the Director General to take any action which he was empowered to take under that Act so repealed to assess and enforce payment of land speculation tax for the years of assessment 1974 and 1975 which at the date of the said repeal remains to be assessed or collected for those years.

(2) For the purpose of that Act so repealed, the year of assessment 1975 shall be the period commencing on 1 January 1975 and ending on 6 November 1975.

(3) The Minister, at any time, may by statutory order make such transitional or saving provisions as he considers necessary or expedient.

Unannotated Statutes of Malaysia - Principal Acts/REAL PROPERTY GAINS TAX ACT 1976 Act 169/REAL PROPERTY GAINS TAX ACT 1976 ACT 169/Schedule 1