Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta Tanah
(Pengecualian) 2020.
/akn/my/act/pua/2020/218
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 218 2020, currently marked in force and first recorded in 2020.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 9(3) Akta Cukai Keuntungan Harta Tanah 1976 [Akta 169], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Dalam Perintah ini, “harta kediaman” ertinya suatu rumah, suatu unit kondominium, suatu pangsapuri atau suatu rumah pangsa di Malaysia, dan termasuk suatu pangsapuri perkhidmatan dan suatu pejabat kecil pejabat rumah (SOHO), yang dimiliki oleh seorang individu, secara bersesama atau secara tunggal, yang hanya digunakan sebagai suatu rumah kediaman.
Seksyen 3
Pengecualian
(1)
Tertakluk kepada subperenggan (2) dan (3), Menteri mengecualikan mana-mana individu yang ialah seorang warganegara daripada pemakaian Jadual 5
kepada Akta bagi pembayaran cukai ke atas keuntungan yang boleh dikenakan cukai yang terakru berkenaan dengan pelupusan suatu harta kediaman pada atau selepas 1 Jun 2020
hingga 31 Disember 2021.
(2)
Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai dengan syarat bahawa—
(a)
tidak lebih daripada tiga unit harta kediaman yang dilupuskan yang layak bagi setiap pelupus;
(b)
harta kediaman yang dilupuskan tidak diperoleh dalam tempoh dari 1 Jun 2020 hingga 31 Disember 2021—
(i)
secara suatu pemindahmilikan antara suami dan isteri; atau
P.U. (A) 218 3
(ii)
secara suatu pemberian antara suami dan isteri, ibu atau bapa dan anak, atau datuk atau nenek dan cucu jika pemberi ialah seorang warganegara; dan
(c)
perjanjian jual beli bagi pelupusan harta kediaman itu disempurnakan pada atau selepas 1 Jun 2020 tetapi tidak lewat daripada 31 Disember 2021 dan disetemkan dengan sewajarnya tidak lewat daripada 31 Januari 2022 atau jika tiada perjanjian jual beli, surat cara pindah milik bagi pelupusan harta kediaman itu disempurnakan pada atau selepas 1 Jun 2020 tetapi tidak lewat daripada 31 Disember 2021 dan disetemkan dengan sewajarnya tidak lewat daripada 31 Januari 2022.
(3)
Bagi maksud subperenggan (1), jika pelupusan harta kediaman melebihi tiga unit, pelupus boleh memilih mana-mana tiga daripada pelupusan harta kediaman tersebut untuk dikecualikan dan pilihan yang dibuat tidak boleh ditarik balik.
Kontrak bersyarat
Seksyen 4
Jika suatu kontrak bagi pelupusan suatu harta kediaman adalah suatu kontrak bersyarat yang memerlukan kelulusan Kerajaan Persekutuan atau suatu Kerajaan Negeri, pengecualian yang disebut dalam subperenggan 3(1) hendaklah hanya terpakai jika—
(a)
kontrak bagi pelupusan harta kediaman itu disempurnakan pada atau selepas 1 Jun 2020 tetapi tidak lewat daripada 31 Disember 2021 dan disetemkan dengan sewajarnya tidak lewat daripada 31 Januari 2022; dan
(b)
kelulusan Kerajaan Persekutuan atau Kerajaan Negeri yang berkenaan bagi pelupusan harta kediaman itu diperoleh pada atau selepas 1 Jun 2020.
P.U. (A) 218 4
Kehendak untuk mengemukakan penyata dan maklumat hendaklah dipatuhi
Seksyen 5
Tiada apa-apa jua dalam subperenggan 3(1) boleh melepaskan atau disifatkan telah melepaskan mana-mana individu yang ialah seorang warganegara daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau memberikan apa-apa maklumat lain di bawah Akta.
Dibuat 27 Julai 2020
[Perb. MOF. TAX(S)700-2/1/13; PN(PU2)325/V]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 9(4) Akta Cukai Keuntungan
Harta Tanah 1976]
P.U. (A) 218 5
REAL PROPERTY GAINS TAX ACT 1976
REAL PROPERTY GAINS TAX (EXEMPTION) ORDER 2020
Opening note
Preamble
- IN exercise of the powers conferred by subsection 9(3) of the Real Property Gains Tax Act 1976 [Act 169], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Real Property Gains Tax (Exemption)
Order 2020.
(2)
This Order is deemed to have come into operation on 1 June 2020.
Interpretation 2.
In this Order, “residential property” means a house, a condominium unit, an apartment or a flat in Malaysia, and includes a service apartment and a small office home office (SOHO), owned by an individual, jointly or solely, which is used only as a dwelling house.
Exemption 3.
(1)
Subject to subparagraphs (2) and (3), the Minister exempts any individual who is a citizen from the application of Schedule 5 to the Act for the payment of tax on the chargeable gain accruing on the disposal of a residential property on or after 1 June 2020 until 31 December 2021.
(2)
The exemption referred to in subparagraph (1) shall be applicable on the condition that—
(a)
not more than three units of residential property disposed of shall be eligible for each disposer;
(b)
the residential property disposed of is not acquired within the period from 1 June 2020 until 31 December 2021—
(i)
by way of a transfer between spouses; or
P.U. (A) 218 6
(ii)
by way of a gift between spouses, parent and child, or grandparent and grandchild where the donor is a citizen; and
(c)
the sale and purchase agreement for the disposal of the residential property is executed on or after 1 June 2020 but not later than 31
December 2021
and is duly stamped not later than 31 January 2022 or where there is no sale and purchase agreement, the instrument of transfer for the disposal of the residential property is executed on or after 1 June 2020 but not later than 31 December 2021
and is duly stamped not later than 31 January 2022.
(3)
For the purpose of subparagraph (1), where the disposal of residential property exceeds three units, the disposer may elect any three from the said disposals of residential properties to be exempted and the election so made shall be irrevocable.
Conditional contract 4.
Where a contract for the disposal of a residential property is a conditional contract which requires the approval by the Federal Government or a State Government, the exemption referred to in subparagraph 3(1) shall only be applicable if—
(a)
the contract for the disposal of the residential property is executed on or after 1 June 2020 but not later than 31 December 2021 and is duly stamped not later than 31 January 2022; and
(b)
the approval by the Federal Government or the State Government concerned for the disposal of the residential property is obtained on or after 1 June 2020.
Requirement to submit return and information to be complied with 5.
Nothing in subparagraph 3(1) shall absolve or be deemed to have absolved the individual who is a citizen from complying with any requirement to submit any return or to furnish any other information under the Act.
P.U. (A) 218 7
Made 27 July 2020
[Perb. MOF. TAX(S)700-2/1/13; PN(PU2)325/V]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 9(4) of the Real Property Gains
Tax Act 1976]
Common questions
- What is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 218 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 still in force?
- Yes — PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 is currently in force.
- When did PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 take effect?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 was first recorded in 2020.
- How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 have?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020?
- The official text of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2020 is published at lom.agc.gov.my.