Highlights of Real Property Gains Tax (RPGT) and Capital Gains Tax (CGT) – Webinar 2026

HRD Corp Claimable Course (T&C applies*)
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Webinar sessions:
Session 1: 9:00am - 1:00pm;
Session 2: 2:00pm - 4:00pm.

For decades, Malaysias tax framework has evolved to distinguish between income and capital gains, with Real Property Gains Tax (RPGT) introduced to curb property speculation and Capital Gains Tax (CGT) expanding the taxation of share disposals. This webinar provides a comprehensive overview of Real Property Gains Tax, Real Property Companies and Capital Gains Tax, highlighting key concepts, scope, computation of gains, exemptions and practical tax implications for property and share transactions.

Key topics covered:

Real Property Gains Tax (RPGT)

• General concepts of Real Property Gain Tax
• Scope
  - Gains subject to RPGT or Income Tax issues to consider
• Chargeable gains and allowable losses
• Deriving acquisition and disposal price
• Date of disposal and date of acquisition and conditional contracts
• Overview of transactions where disposal price is deemed to be acquisition price including gifts
• Assets transferred between companies
• Transfer of assets to controlled persons
• Transfer of assets into stocks
• Others

Real Property Companies (RPC)

• Basic concept of Real Property Company
• Scope of RPC
• Methods to determine acquisition price of RPC shares
• Acquisition date of RPC shares
• Other tax issues

Capital Gains Tax (CGT)

• Capital Gains Tax Salient features and highlights
  - Scope of CGT and excluded transactions
  - Disposal of Shares in Companies
  - Basis of calculating gains and CGT rates
  - Exemption period
  - CGT Forms
  - Others

Presenter:

K. P. Balakrishnan A/L P. Parameswaran
Ravi Balakrishnan worked in a Big Four accounting firm and worked in multi-national companies where he gained vast experience in various fields of taxation. He has been conducting tax seminars on many areas and teaching taxation for professional examination bodies for many years. Ravi is an Adjunct Associate Professor of Taylors University, Malaysia. He is an associate of TRATAX (Thenesh, Renga & Associates). He was also a representative member of the GST (Goods and Services Tax) Technical Committee at FMM (Federation of Malaysian Manufacturers).