MALAYSIAN REAL PROPERTY GAINS TAX HANDBOOK, 2014 REVISION

Malaysia Real Property Gains Tax Handbook is a practical guide that succinctly summarizes the law and principles underlying the imposition of real property gains tax and is updated to reflect the latest rates introduced by the Finance Act 2014.

This book helps readers to understand:-

• the situations under which the tax is chargeable
• the exemptions that are available
• how the tax is to be computed in various situations
• the implications of disposal of shares in a real property company
• the differences in the application of the law under different years of assessment

Latest Developments

The book incorporates the latest developments to RPGT in Malaysia:-

• Real Property Gains Tax (Exemption) Order 2012 (PU (A) 415/2012)
• Finance Act 2014
• Ketua Pengarah Hasil Dalam Negeri v The Pataling Rubber Estates Limited [2010] AMEJ 0389

User Friendly & Up-to-Date Content

• Principles presented in short, succinct points
• Examples appended to illustrate application of law
• Detailed tax computations
• Content updated to reflect the latest rates introduced by the Finance Act 2014