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Choong on Real Property Gains Tax: Law & Practice

Publisher: LexisNexis

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ISBN/ISSN: 9789674002299
Published: 21 March, 2014
Price
RM 280.00
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ISBN/ISSN: 9789674005597
Published: 12 April, 2016
In Stock
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RM 296.80
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Product description

Foreword by Tan Sri Richard Malanjum, Chief Judge, Courts of Sabah and Sarawak:

"With all the measures introduced, there are bound to arise legal issues... This is where Dr Choong's book comes handy. His simple style of writing yet with such clarity on the law and application, this book should be found in offices of professionals... I do not discount its valuable assistance to the Courts and taxing tribunals when presented with legal disputes related to real property gains tax."

Real property gains tax is charged on gains arising from the disposal of real property; and on disposal of shares in a real property company.

The reinstatement of tax on gains arising from disposal of real property during the Tabling of the 2010 amendments surprised many. Choong on Real Property Gains Tax: Law & Practice provides a detailed analysis of the workings of real property gains tax. The relevant legislation and technical aspects are discussed extensively with reference to case precedents and the use of numerous practical worked examples. Tax planning suggestions are incorporated to allow the reader to optimise the research presented in this book. The topics covered are:

- Individuals
- Companies
- Partnership
- Deceased person
- Trustee and nominees
- Leases
- Options
- Islamic transactions
- Tax administration
- Offence and appeals
- Penalties
- Tax recoveries
- Refund
- Ministerial exemption

Leading RPGT cases are incorporated and these provide illustrations of the implementation of the law and provides completeness.

This reference book is a must in the library of tax practitioners, lawyers, corporate managers, accountants or indeed for anybody involved in real property transactions.

The law is stated as at 28 February 2014.