Every property disposal in Malaysia requires filing CKHT (Cukai Keuntungan Harta Tanah) forms with LHDN within 60 days. Failure to file results in automatic penalties. Here is the step-by-step guide to filing your RPGT return correctly and on time.
Which CKHT Form Do You Need?
| Form | Who Files | Purpose |
|---|---|---|
| CKHT 1A | Seller (Malaysian citizen) | Declare disposal and calculate RPGT |
| CKHT 1B | Seller (foreigner/company) | Declaration for non-citizen disposal |
| CKHT 2A | Buyer | Notify acquisition and pay retention sum |
| CKHT 3 | Seller/Buyer | Claim exemption (once-in-lifetime, gift) |
Filing Deadlines
Seller: Must file CKHT 1A within 60 days of the disposal date (date of SPA execution). Buyer: Must file CKHT 2A and pay retention sum (3% for citizens, 7% for foreigners) within 60 days of acquisition.
How to File CKHT Online via MyTax
1. Log in to MyTax portal (mytax.hasil.gov.my). 2. Select CKHT under the e-Filing menu. 3. Complete CKHT 1A: property details, acquisition date/price, disposal date/price, allowable expenses, applicable exemptions. 4. System calculates RPGT automatically. 5. Submit and receive acknowledgement. 6. Payment via FPX if RPGT is payable.
Role of the Solicitor in CKHT Filing
Property lawyers typically handle CKHT filing as part of the conveyancing process. They prepare the forms, submit on behalf of the client, and manage the retention sum payment from the buyer. Their fees for CKHT are usually included in legal fees โ confirm this when engaging a solicitor.
Estimate your RPGT payable before filing with our ๐งพ Tax Calculator.
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