REAL PROPERTY GAINS TAX ACT 1976

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1 PART I PRELIMINARY-1. Short title and commencement.

2 PART I PRELIMINARY-2. Interpretation.

3 PART II IMPOSITION OF THE TAX-3. Taxation of chargeable gains.

4 PART II IMPOSITION OF THE TAX-4. Rate of tax.

5 PART II IMPOSITION OF THE TAX-5. Situation of interests, options, etc .

6 PART II IMPOSITION OF THE TAX-6. Chargeable persons.

7 PART II IMPOSITION OF THE TAX-7. Chargeable gains and allowable losses.

8 PART II IMPOSITION OF THE TAX-8. Private residence.

9 PART II IMPOSITION OF THE TAX-9. Exemptions.

10 PART III ASSESSMENT AND COLLECTION-10. Year of assessment.

11 PART III ASSESSMENT AND COLLECTION-11. Chargeable person to be assessed on chargeable gains.

12 PART III ASSESSMENT AND COLLECTION-12. [Deleted by Act 323: s.30] .

13 PART III ASSESSMENT AND COLLECTION-13. Returns.

14 PART III ASSESSMENT AND COLLECTION-14. Assessments.

15 PART III ASSESSMENT AND COLLECTION-15. Additional assessments.

16 PART III ASSESSMENT AND COLLECTION-16. Cases where acquirer may be assessed.

17 PART III ASSESSMENT AND COLLECTION-17. Notice of assessment.

18 PART III ASSESSMENT AND COLLECTION-18. Right of appeal.

19 PART III ASSESSMENT AND COLLECTION-19. Error or mistake.

20 PART III ASSESSMENT AND COLLECTION-20. Finality of assessment.

21 PART III ASSESSMENT AND COLLECTION-21. Payment of the tax.

21A PART III ASSESSMENT AND COLLECTION-21A. Certificate of non-chargeability.

21B PART III ASSESSMENT AND COLLECTION-21B. Duty of acquirer to retain and pay part of the consideration.

21C PART III ASSESSMENT AND COLLECTION-21C. Tax payable notwithstanding institution of proceedings under any other written law.

22 PART III ASSESSMENT AND COLLECTION-22. Recovery from persons leaving Malaya.

23 PART III ASSESSMENT AND COLLECTION-23. Recovery by suit.

24 PART III ASSESSMENT AND COLLECTION-24. Refund of overpayments.

24A PART III ASSESSMENT AND COLLECTION-24A. Fund for Tax Refund.

25 PART III ASSESSMENT AND COLLECTION-25. Anti-avoidance provisions.

26 PART III ASSESSMENT AND COLLECTION-26. Remission.

27 PART IV INVESTIGATORY AND PENAL-27. Power to call for Information, etc.

28 PART IV INVESTIGATORY AND PENAL-28. Power of access to buildings and documents. etc.

29 PART IV INVESTIGATORY AND PENAL-29. Failure to notify or make return of disposal.

30 PART IV INVESTIGATORY AND PENAL-30. Incorrect returns, etc .

31 PART IV INVESTIGATORY AND PENAL-31. Wilful evasion.

32 PART IV INVESTIGATORY AND PENAL-32. Leaving Malaysia without payment of tax.

33 PART IV INVESTIGATORY AND PENAL-33. Obstruction of officers.

34 PART IV INVESTIGATORY AND PENAL-34. Breach of secrecy.

35 PART IV INVESTIGATORY AND PENAL-35. Offences by officials and unauthorised collection.

36 PART IV INVESTIGATORY AND PENAL-36. Other offences.

37 PART IV INVESTIGATORY AND PENAL-37. Additional provisions as to offences under section 30, 32, 33 or 36.

38 PART IV INVESTIGATORY AND PENAL-38. Tax payable notwithstanding proceedings.

39 PART IV INVESTIGATORY AND PENAL-39. [Deleted by Act A1028: s.9] .

40 PART IV INVESTIGATORY AND PENAL-40. Compounding of offences and abatement of penalties.

41 PART IV INVESTIGATORY AND PENAL-41. Recovery of penalties.

42 PART IV INVESTIGATORY AND PENAL-42. Jurisdiction of subordinate court.

43 PART V ADMINISTRATIVE AND SUPPLEMENTAL-43. The Director General.

44 PART V ADMINISTRATIVE AND SUPPLEMENTAL-44. Power of Minister to give directions to Director General.

45 PART V ADMINISTRATIVE AND SUPPLEMENTAL-45. Delegation of Director General's functions.

46 PART V ADMINISTRATIVE AND SUPPLEMENTAL-46. Identification of officials.

47 PART V ADMINISTRATIVE AND SUPPLEMENTAL-47. Certain materials to be treated as confidential.

48 PART V ADMINISTRATIVE AND SUPPLEMENTAL-48. Evidential provisions.

48A PART V ADMINISTRATIVE AND SUPPLEMENTAL-48A. Admissibility of electronic record.

49 PART V ADMINISTRATIVE AND SUPPLEMENTAL-49. Returns, etc , presumed to be made with due authority.

50 PART V ADMINISTRATIVE AND SUPPLEMENTAL-50. Persons by whom returns to be made.

51 PART V ADMINISTRATIVE AND SUPPLEMENTAL-51. Power to appoint agent.

52 PART V ADMINISTRATIVE AND SUPPLEMENTAL-52. Errors and defects in assessments, etc .

53 PART V ADMINISTRATIVE AND SUPPLEMENTAL-53. Service of notices.

54 PART V ADMINISTRATIVE AND SUPPLEMENTAL-54. Power to direct where returns, etc , are to be sent.

55 PART V ADMINISTRATIVE AND SUPPLEMENTAL-55. Authentication of notices and other documents.

56 PART V ADMINISTRATIVE AND SUPPLEMENTAL-56. Free postage.

57 PART V ADMINISTRATIVE AND SUPPLEMENTAL-57. Forms.

57A PART V ADMINISTRATIVE AND SUPPLEMENTAL-57A. Electronic medium.

57B PART V ADMINISTRATIVE AND SUPPLEMENTAL-57B. Tax identification number.

58 PART V ADMINISTRATIVE AND SUPPLEMENTAL-58. Power to make rules.

59 PART V ADMINISTRATIVE AND SUPPLEMENTAL-59. Repeal of Act 126.

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