Lodgement of RPGT Returns via e-Filing

Do you know that you are now able to lodge your Real Property Gains Tax (RPGT) returns via e-filing? e-Lodgement of RPGT Forms 1A (disposal of real property) and 2A (acquisition of real property) is available with effect from 15 March 2013. However, this e-Lodgement facility is only restricted to acquisition and disposal of real property by an individual on or after 1 January 2013, and is not applicable to acquisition and disposal by a company.  You are also not able to use this facility for lodgement of  acquisition and disposal of shares in a real property company.

First things first though; you would (if you have not done so) have to apply for a Pin No. from through the IRB’s e-filing portal.

The introduction of the e-lodgement facility of RPGT returns is part of the IRB’s move to introduce self-assessment of Real Property Gains Tax.  The relevant laws would ahve  be amended in due course to allow for the change.

The e-lodgement facility would reduce computation errors in a RPGT return as the RPGT computation will be automated. It is also hoped that through the self-assessment of RPGT, this will also expedite the refund process of any excess of the 2% of the value of consideration which had been deducted by the acquirer and remitted to the IRB.

Do check out the IRB’s e-filiing portal for lodgement of RPGT Returns via e-filing, here.

In addition to the above, the Inland Revenue Board (IRB) has also made available e-filling of the following forms.

1)         RPGT Return Forms

  • Form RPGT 1A    (disposal of real property);
  • Form RPGT 1B   (disposal of shares in real property companies) and
  • Form RPGT 2A    (acquisition of real property & shares in real property companies).

Instead of using the manual forms, a taxpayer may complete the form electronically, print out the form for signature and then submit the hardcopy to the IRB.


About Richard

Richard Oon Hock Chye has more than 25 years of experience in taxation and business advice, with particular expertise in Malaysian property law. He began his taxation career with Deloitte Touche Tohmatsu, a ‛Big Four’ accounting firm, before starting his own practice, ConsulNet Tax Services Sdn. Bhd., in 1996. He is currently the National Tax Director of TY Teoh International, one of the leading consulting service providers in Malaysia. It is a member of the MSI Global Alliance, a global network of more than 250 independent legal and accounting firms, in over 100 countries. Richard sits on the board of two companies listed on the Main Board of Bursa Malaysia, as an independent non-executive director. He is also a regular contributor to several magazines and publications, and has shared his tax expertise on numerous occasions with organisations and property developers. As well as being a member of the Malaysian Institute of Accountants (MIA), Richard is a fellow member of both the Association of Chartered Certified Accountants (ACCA) and the Chartered Tax Institute of Malaysia (CTIM). He is a Certified Financial Planner (CFP) and holds a tax agent licence issued by the Ministry of Finance. Richard is also the author of the book, ‘Every Property Investor’s Guide To How To Pay Less Tax Legally’.

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