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在新山卖屋前，你一定要懂的 3 件事 | William Florence & Partners

  【新山律师版权所有】

先说结论：卖屋并不是“找到买家、签名，然后等收钱”这么简单。卖家最后能不能准时收到应得的钱，往往要看买卖合约（SPA）怎么写、RPGT有没有按时申报、原有银行贷款有没有赎回、土地局批准是否顺利，以及有关文件有没有及时交齐。

文章重点摘要

  1. 自2025年1月1日起，在马来西亚半岛出售房产的卖家，一般须在出售之日起60天内（依据情况），通过MyTax在线申报产业盈利税（RPGT／CKHT）。
  2. 买家根据《1976年产业盈利税法令》第21B条扣留并交给税收局的钱，并不一定就是卖家最后要缴的RPGT。扣留多少，要看卖家属于哪一个类别和持有产业多久。
  3. “3个月完成交易，再加1个月延长期”和“每年8%迟付款利息”在SPA里很常见，但不是每一宗交易都自动适用。最重要还是看已经签署的合约。
  4. 买家律师主要代表买家；贷款律师也要保护银行。卖家没有委任自己的律师时，不要以为买家律师一定会替卖家追进度、算利息和检查所有税务文件。

一、RPGT：不要只问“要不要缴税”，还要问“几时申报、什么可以扣、会先扣多少钱”

产业盈利税（Real Property Gains Tax，简称RPGT或CKHT）是卖掉马来西亚产业并赚到盈利时，可能需要缴付的税。它并不是简单用“卖价减买价”就得到答案。卖家的身份、持有产业多久、哪些费用可以扣、有没有符合豁免条件，以及以前有没有可使用的亏损，都会影响最后的税额。

1. RPGT一般要在60天内申报

根据马来西亚内陆税收局（HASiL）目前的规定，卖家一般要在出售日期后的60天内提交CKHT表格。对于2025年1月1日或之后出售的产业，必须通过MyTax里的e-CKHT在线申报，纸本表格已不再被接受。卖家也要在申报时计算产业盈利和应缴税额。

从2025年起，如果买家根据第21B条交给税收局的扣留款不够支付最后的税额，卖家一般要在出售日期后的90天内缴清余额。若迟报、漏报或资料不正确，可能面对罚款、追加税款，甚至令部分卖屋款项继续被扣着。

2. 买家先扣留的钱，不等于最后的RPGT

如果买卖涉及现金付款，买家通常要根据第21B条，从买卖价钱中先扣留一部分，并在期限内交给税收局。HASiL目前列出的扣留率包括：附表5第一部分的卖家为3%；第二部分的卖家如果在3年内卖出为5%，第4年起为3%；第三部分的卖家为7%。卖家属于哪一个类别，必须根据个人或公司的身份和具体情况确认。

注意点：这笔扣留款只是先交给税收局的钱，不代表最后的RPGT一定就是3%、5%或7%。真正税额可能更高、更低，税务局会通过文件通知。

3. 装修费能不能扣，要看项目和证据

律师费、房产中介佣金、买入或卖出产业时的一些相关费用，以及真正提升产业价值的工程费用，在符合法律条件时可能可以扣除。不过，并不是所有装修、维修、家私或平时保养的开销都能扣。最好保留正式发票、收据、付款记录、工程说明和装修前后的照片，方便日后证明。

马来西亚公民，如果符合条件，也可以考虑使用一生一次的私人住宅RPGT豁免。不过，这项豁免是否应该现在使用，要看这次赚了多少、以后是否还会卖屋，以及个人情况，不应一看到有盈利就马上使用。

卖家现在应准备什么？

  1. 当年买屋的SPA、转让文件和买入成本证明；
  2. 这次卖屋的SPA、律师费和房产中介佣金文件；
  3. 装修或提升工程的发票、正式收据、付款记录和工程内容；
  4. 以前提交过的RPGT表格、豁免申请或其他税务文件；
  5. 卖家的身份资料、买入日期、持有方式，以及产业是否涉及遗产、赠送或联名持有。

二、交易期限：不要以为每一宗买卖都是自动“3+1个月”

二手产业买卖经常会写3个月完成交易，再给1个月延长期，但这不是所有马来西亚产业买卖都自动适用的法定期限。3个月从哪一天开始算、中间会不会暂停、买家是否自动获得额外1个月、利息从哪一天开始算，以及卖家什么时候可以取消合约，都要看已经签署的SPA。

有些交易从SPA日期开始计算；有些则要等州政府批准、发展商确认、银行赎回文件、遗产管理文件或其他条件准备好后才开始计算。如果只看签约日期，很容易误会买家已经迟了。

常见导致交易延误的环节

  1. 卖家原有银行贷款的赎回结单、赎回文件或解除银行抵押的手续；
  2. 买家的贷款文件、银行条件和放款安排；
  3. 州政府或土地局同意、限制利益、土著单位或其他产权条件；
  4. 发展商、管理层、税务、印花税和登记文件；
  5. 地税、门牌税、管理费、排污费和水电账目的结算；
  6. 交空屋、交钥匙，以及现有租客或住户的安排。

为什么卖家自己的律师很重要？

一般来说，买家律师是代表买家的；如果有贷款律师，贷款律师也要保护银行。即使买家律师帮忙准备一些需要卖家签署的文件，也不代表他会全面站在卖家角度，帮卖家检查最后能拿到多少钱、追讨迟付款利息，或在买家违约时提供独立意见。

卖家自己的律师会从卖家的立场检查SPA、确认完成日期、追银行赎回和批准文件、算清楚各种分摊费用和最后净收款，并在买家迟付款时根据合约发出通知。律师实际负责的范围，仍要看双方的委任和交易文件。

三、买家迟付款，卖家能不能收利息？先看SPA

可以，但最终还是要看买卖合约（SPA）怎么写。

如果SPA注明买家在完成期限届满后，仍可在延长期内完成交易，但必须支付迟付款利息，卖家通常可以根据合约规定的利率、尚未支付的余额，以及实际迟延的天数来计算和追讨利息。

如果卖家没有委任自己的律师，迟付款利息由谁计算、应该从哪一天开始计算，以及买家是否必须支付，都可能引起争议。原本可以通过律师之间沟通解决的问题，也可能因为处理不当而扩大，甚至演变成不必要的诉讼。

卖家委任自己的律师后，律师可以协助检查SPA、跟进完成期限、准确计算迟付款利息，并在需要时向买家发出正式通知或追讨款项，让问题更容易在进入法庭前获得解决。

示例计算（仅作说明）

假设SPA约定年利率8%，应付余额为RM500,000，且可计息延误为30天：

RM500,000 × 8% × 30 ÷ 365 = 约 RM3,287.67

不过，卖家真正可以收多少，还是要看SPA怎样规定完成日期、谁造成延误、哪些日子不算利息，以及利息应该按哪一笔钱计算。如果是卖家没有及时交出银行赎回文件、批准书或其他完成交易所需的文件，买家可能有理由说那段时间不应计算利息。

关于《1950年合约法令》第75条

如果合约事先写明违约时要付多少钱或多少利息，日后发生争议，法院仍会根据《1950年合约法令》第75条和有关案例，判断索取的赔偿是否合理，而且不会超过合约写明的数额。所以，SPA写了8%，不代表任何情况下都一定可以自动拿到全部利息；但卖家也不应该在律师还没检查合约和计算金额前，就轻易放弃。

案例示意：省下律师费，是否一定省到钱？

以下只是一个综合例子，用来说明卖家可能面对的风险，并不是本所客户的真实个案，也不是法庭案例。

陈先生准备卖掉新山一间二手排屋。为了节省律师费，他没有委任自己的律师，以为买家律师会顺便替他处理所有事情。

后来，买家的贷款和文件处理出现延误，却没有人专门站在陈先生的立场，替他确认交易的完成期限、发出正式通知，以及计算买家是否需要支付迟付款利息。陈先生也没有提早整理以前装修和提升房产的付款证明，导致部分费用在计算产业盈利税（RPGT）时无法获得证明。

另一个容易被忽略的问题是，RPGT已经实行自我评估制度。简单来说，卖家有责任确保所申报的资料、日期、出售价格、允许扣除的费用和应缴税额正确。若资料填错、遗漏重要事项、申报不准确或迟交申报，卖家可能面对额外税款或罚款。因此，不能只是把表格交上去，就以为事情已经处理妥当。

这个例子并不是说卖家没有自己的律师就一定会亏钱，也不是说买家律师什么都不会做。重点是，买家律师主要代表买家。如果没有人受委站在卖家的角度检查SPA、跟进期限、处理RPGT文件和计算最后实际可以收到的款项，卖家原本可以争取的权利，可能因为文件不齐、日期算错或太迟提出而受到影响。

省下律师费，不一定等于真正省到钱。若因为迟付款利息没有追讨、RPGT申报出错，或者可扣除的费用缺少证明，卖家最后承担的损失，可能比原本的律师费更高。

卖屋前可以先做的5件事

  1. 在签booking form、offer to purchase或SPA之前，先让律师检查除了价钱以外的重要条款，包括订金、完成期限、延长期、利息、交空屋、违约和特别条件。
  2. 准备当年买屋的SPA、地契或strata title资料、现有银行贷款资料，以及身份证明和有关婚姻或公司文件。
  3. 整理最新地税、门牌税、管理费、储备金、Indah Water及相关水电账单，并确认是否有欠款。
  4. 提早整理RPGT资料，包括买入和卖出成本、可能允许扣除的费用证明、持有产业多久、卖家身份和可能适用的豁免。
  5. 要求律师准备一份预计收款表（completion statement），清楚列出银行赎回款、RPGT扣留款、各种分摊费用、佣金、律师费和最后预计可以收到的钱。

常见问题 FAQ

在新山卖屋，一定是3个月加1个月完成吗？

不一定。这只是二手产业SPA里常见的安排，并不是每一宗交易都自动适用。真正期限要根据已经签署的SPA和有关条件来计算。

买家迟付款，卖家一定可以收8%利息吗？

不一定。卖家能不能收、从哪一天开始算，以及利率是多少，都要看SPA。8%只是常见写法，不是统一的法定利率。

RPGT要在几时申报？

自2025年1月1日起，必须通过MyTax的e-CKHT在出售日期后的60天内（依据情况）申报通过上网提交。

买家扣留3%、5%或7%，是否就是卖家最后要缴的RPGT？

不是。这笔钱只是买家先交给税收局。真正适用的扣留率和最后税额，要看卖家类别、持有产业多久、赚了多少、哪些费用可以扣，以及有没有豁免。

是不是所有装修费都可以扣RPGT？

不是。有关费用必须符合《1976年产业盈利税法令》附表2的条件，而且要有可靠文件证明。普通维修、家私或没有付款证据的费用，未必可以扣。

卖家可以不委任自己的律师吗？

可以，卖家有权选择不委任自己的律师。不过，卖家必须明白，SPA里的条款未必对卖家有利。有些条款表面上看起来很普通，却可能影响完成期限、迟付款利息、违约责任、费用分摊，以及卖家最后实际可以收到多少钱。

如果卖家无法完全理解这些条款，也没有进一步考虑它们日后可能带来的后果，就可能在不知情的情况下承担风险。

当然，这并不代表买家律师会完全不理会卖家。为了完成交易，买家律师通常仍会处理一些必要事项，例如计算尾款、进行费用分摊，以及把扣除有关款项后的余额支付给卖家。不过，这些计算和扣除都会按照SPA的条款进行，而买家律师的主要责任始终是保障买家的利益，并不是替卖家争取最有利的结果。

因此，真正的问题不是“买家律师会不会处理”，而是：当SPA条款对卖家不利，或者尾款计算和扣除项目出现争议时，是否有人站在卖家的立场，替卖家检查条款、解释风险和保障应得的款项。

什么时候应该找产业律师？

最好在签booking form、offer to purchase或SPA之前先咨询，因为完成期限、利息、交屋和特别条件一旦签下，过后未必容易修改。

关于 William Florence & Partners

William Florence & Partners 是一家位于柔佛新山（Johor Bahru, Johor）的律师楼，处理产业和土地买卖、商业事务、民事诉讼及其他法律工作。本所可以协助卖家检查买卖合约、跟进交易期限、处理地契和银行赎回文件，并准备RPGT申报所需资料。实际服务范围仍要根据个案、委任内容和适用法律而定。

如需咨询，欢迎联络我们。WhatsApp：016-788 9176

总行 — Larkin（新山）
地址：No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
电话：07-226 6533 / 07-224 2277
传真：07-223 7722
WhatsApp：016-788 9176
电邮：william.lim@wfpartners.com.my

第二分行 — Southkey（新山）
地址：C-3-28, Block C, Pusat Komersial Bayu Tasek, Persiaran Southkey 1, 80150 Johor Bahru, Johor
电话：07-287 7925
电邮：florence.toh@wfpartners.com.my

第三分行 — Nusa Jaya Mas（士古来）
地址：15A, Jalan NJM 1/1, Taman Nusa Jaya Mas, 81300 Skudai, Johor
电话：07-559 2883
手机 / WhatsApp：016-800 6743
电邮：william.lim@wfpartners.com.my
网站：https://wfnpartners.com/

法律免责声明

本文只提供一般法律资讯，内容以马来西亚半岛常见的二手产业买卖为背景，并不是针对任何个人情况提供的法律、税务或财务意见，也不会因为阅读本文而自动建立律师与客户关系。每一份SPA、RPGT责任、扣留款、豁免、交易期限和迟付款利息，都可能因为文件、卖家身份、持有产业多久、地契条件、银行贷款和最新规定而不同。在签署文件或采取行动前，请先让合资格律师和税务专业人士检查您的实际情况。资料更新至2026年8月16日。

 如需专业的法律咨询或了解更多详情，请访问我们的官方网站： 👉 www.wfnpartners.com

3 Things You Must Know Before Selling a Property in Johor Bahru | William Florence & Partners

The key point: Selling a property involves more than finding a purchaser, signing the documents and waiting to receive the money.

Whether a seller receives the amount due on time often depends on the terms of the Sale and Purchase Agreement (SPA), timely RPGT filing, redemption of the existing housing loan, the relevant Land Office or State Authority approval, and the prompt delivery of the required documents.

Key Points

  1. From 1 January 2025, a seller disposing of property in Peninsular Malaysia must generally submit the RPGT/CKHT return online through MyTax within 60 days from the date of disposal, subject to the applicable circumstances.
  2. The amount retained and remitted by the purchaser to LHDN under section 21B of the Real Property Gains Tax Act 1976 is not necessarily the seller’s final RPGT liability. The applicable retention rate depends on the seller’s category and, where relevant, the property’s holding period.
  3. A completion period of three months with a further one-month extension and late-payment interest of 8% per annum are common SPA provisions. However, they do not automatically apply to every transaction. The signed SPA remains the primary reference.
  4. The purchaser’s lawyer principally represents the purchaser, while the financing lawyer must also protect the bank’s interests. If the seller does not appoint an independent lawyer, the seller should not assume that the purchaser’s lawyer will monitor the transaction, calculate late-payment interest and review every tax document for the seller.

1. RPGT: Do Not Ask Only Whether Tax Is Payable

A seller should also determine:

a) When the return must be filed;
b) Which expenses may be taken into account; and
c) How much the purchaser must initially retain.

Real Property Gains Tax, commonly referred to as RPGT or CKHT, may be payable when a gain arises from the disposal of Malaysian real property.

The calculation is not simply the selling price minus the original purchase price. The final amount may be affected by:

  1. The seller’s status;
  2. The property’s holding period;
  3. The expenses that may lawfully be taken into account;
  4. Eligibility for exemptions; and
  5. Any allowable losses available to the seller.

RPGT Must Generally Be Filed Within 60 Days

Under LHDN’s present requirements, the seller must generally submit the relevant CKHT return within 60 days from the date of disposal.

For a disposal taking place on or after 1 January 2025, the return must be submitted online through e-CKHT in MyTax. Paper forms are no longer accepted. Under the Self-Assessment System, the seller is also responsible for calculating the gain and tax payable.

From 2025, if the amount retained by the purchaser under section 21B is insufficient to satisfy the final tax liability, the seller must generally pay the outstanding balance within 90 days from the date of disposal.

Late filing, failure to file or inaccurate information may expose the seller to penalties, additional tax and other consequences.

The Purchaser’s Retention Is Not the Final RPGT

Where the transaction involves monetary consideration, the purchaser will generally be required under section 21B to retain part of the purchase price and remit it to LHDN within the prescribed period.

The retention rates currently specified by LHDN include:

  • 3% for disposers falling under Part I of Schedule 5;
  • 5% for disposers under Part II who dispose of the property within three years, and 3% from the fourth year onwards; and
  • 7% for disposers falling under Part III.

The seller’s correct category must be determined according to the seller’s identity and circumstances.

Important: The retention sum is only an advance payment remitted to LHDN. It does not mean that the seller’s final RPGT will necessarily be 3%, 5% or 7%.

The final tax liability may be higher or lower after the complete statutory calculation is carried out.

Can Renovation Expenses Be Taken into Account?

Legal fees, estate agency commission, certain acquisition or disposal expenses and qualifying works that enhance or preserve the property’s value may be considered if the statutory requirements are satisfied.

However, not every renovation, repair, item of furniture or general maintenance expense will qualify.

The seller should retain:

  1. Formal invoices;
  2. Official receipts;
  3. Payment records;
  4. Descriptions of the works performed; and
  5. Photographs taken before and after the works.

A Malaysian citizen may also consider the once-in-a-lifetime private-residence exemption if the applicable requirements are satisfied.

Whether the exemption should be used for the present disposal depends on the amount of the gain, the possibility of selling another property in the future and the seller’s personal circumstances. It should not be claimed automatically merely because a gain has arisen.

What Should the Seller Prepare?

  1. The original SPA, transfer documents and evidence of the acquisition costs;
  2. The present SPA and documents supporting legal fees and estate agency commission;
  3. Invoices, receipts, payment records and descriptions of renovation or improvement works;
  4. Previous RPGT returns, exemption applications and other tax documents; and
  5. The seller’s identification documents, acquisition date, ownership arrangement and details of any inheritance, gift or joint ownership.

2. Completion Period: Do Not Assume Every Transaction Automatically Follows “Three Plus One Months”

A subsale SPA commonly provides a three-month completion period followed by a one-month extension.

However, this is not a statutory period that automatically applies to every Malaysian property transaction.

The following matters depend on the signed SPA:

  1. When the three-month period begins;
  2. Whether time is suspended in certain circumstances;
  3. Whether the purchaser automatically receives a one-month extension;
  4. When late-payment interest begins to run; and
  5. When the seller may terminate the agreement.

Some transactions calculate the period from the SPA date. Others may depend on the receipt of State Authority consent, developer confirmation, bank redemption documents, estate-administration documents or the fulfilment of other conditions.

Looking only at the signing date may therefore lead the seller to incorrectly assume that the purchaser is already in delay.

Common Causes of Transaction Delays

  1. The seller’s Redemption Statement, redemption documents or discharge of the existing bank security;
  2. The purchaser’s loan documents, financing conditions and disbursement arrangements;
  3. State Authority or Land Office consent, restrictions in interest, Bumiputera conditions or other title requirements;
  4. Developer, management, tax, stamp-duty and registration documents;
  5. Adjustment of quit rent, assessment, maintenance charges, sewerage charges and utility accounts; and
  6. Delivery of vacant possession and arrangements involving existing tenants or occupants.

Why Is an Independent Seller’s Lawyer Important?

Generally, the purchaser’s lawyer represents the purchaser. Where financing is involved, the financing lawyer must also protect the bank’s interests.

Even if the purchaser’s lawyer prepares documents requiring the seller’s signature, this does not mean that the lawyer will comprehensively:

  1. Determine the seller’s final net proceeds;
  2. Pursue late-payment interest for the seller;
  3. Review every tax document from the seller’s perspective; or
  4. Provide independent advice if the purchaser defaults.

A seller’s lawyer can review the SPA from the seller’s perspective, determine the contractual completion date, follow up on redemption and consent documents, calculate the relevant apportionments and expected net proceeds, and issue the appropriate notice if the purchaser pays late.

The lawyer’s actual responsibilities will nevertheless depend on the scope of the appointment and the transaction documents.

3. Can the Seller Charge Interest When the Purchaser Pays Late?

Possibly, but the answer ultimately depends on the SPA.

If the SPA permits the purchaser to complete the transaction during an extension period subject to late-payment interest, the seller may generally claim interest according to:

  1. The contractual rate;
  2. The outstanding balance; and
  3. The actual number of chargeable days.

If the seller has no independent lawyer, disputes may arise over:

  • Who should calculate the interest;
  • The date from which interest begins;
  • Which days should be excluded; and
  • Whether the purchaser is legally required to pay it.

A matter that might have been resolved through communication between the parties’ lawyers could become an unnecessary legal dispute if it is not properly handled.

An independent seller’s lawyer can review the SPA, monitor the completion deadline, calculate the late-payment interest and issue a formal notice or demand where appropriate.

Illustrative Calculation

Assume that the SPA specifies interest at 8% per annum, the outstanding balance is RM500,000 and the chargeable delay is 30 days:

RM500,000 × 8% × 30 ÷ 365 = approximately RM3,287.67

This calculation is for illustration only.

The amount legally recoverable will depend on:

  1. How the SPA defines the completion date;
  2. Which party caused the delay;
  3. Whether any days are excluded; and
  4. The amount on which interest is chargeable.

If the delay resulted from the seller’s failure to provide the Redemption Statement, consent or another document required for completion, the purchaser may argue that interest should not be charged for the affected period.

Section 75 of the Contracts Act 1950

Where the agreement specifies an amount or rate payable upon breach, a court dealing with a subsequent dispute may still consider, under section 75 of the Contracts Act 1950 and the relevant case law, whether the compensation claimed is reasonable and whether it exceeds the amount stated in the contract.

The inclusion of an 8% interest provision does not necessarily mean that the seller will automatically recover the full amount in every situation.

However, the seller should not abandon the claim without first asking a lawyer to review the SPA and calculate the amount properly.

Illustrative Scenario: Does Saving Legal Fees Always Save Money?

The following is a composite illustration. It is not based on an actual client of the firm and is not a reported court case.

Mr Tan intends to sell a subsale terrace house in Johor Bahru. To save legal fees, he does not appoint his own lawyer because he assumes that the purchaser’s lawyer will handle everything for him.

The purchaser’s financing and documents are subsequently delayed. However, no one is specifically appointed to:

  1. Determine the completion deadline from Mr Tan’s perspective;
  2. Issue the relevant formal notice; or
  3. Calculate whether late-payment interest is payable.

Mr Tan also fails to organise the records of previous renovation and improvement works. As a result, he cannot properly support some of the expenses when calculating RPGT.

RPGT is now subject to the Self-Assessment System. This means that the seller is responsible for ensuring that the information, dates, disposal price, allowable expenses and tax calculation are correct.

If the return contains an error, omits material information, is inaccurate or is filed late, the seller may face additional tax or penalties. Merely submitting a form does not mean that the RPGT matter has been handled correctly.

This example does not mean that every unrepresented seller will suffer a loss or that the purchaser’s lawyer will do nothing for the seller.

The key point is that the purchaser’s lawyer principally represents the purchaser. If no one has been appointed to review the SPA, monitor the deadlines, deal with the RPGT documents and calculate the seller’s net proceeds from the seller’s perspective, some of the seller’s rights may be affected because of:

  • Missing documents;
  • Incorrectly calculated dates; or
  • Failure to raise an issue promptly.

Saving legal fees does not necessarily mean achieving an overall saving. A failure to claim late-payment interest, an incorrect RPGT filing or inadequate evidence of allowable expenses could cost the seller more than the legal fees initially saved.

Five Things to Do Before Selling a Property

  1. Before signing a booking form, Offer to Purchase or SPA, ask a lawyer to review the important terms beyond the price, including the deposit, completion period, extension period, interest, vacant possession, default provisions and special conditions.
  2. Prepare the original purchase SPA, title or Strata Title information, existing financing documents, identification documents and any relevant matrimonial or company documents.
  3. Organise the latest quit rent, assessment, maintenance charges, sinking-fund contributions, Indah Water and utility bills, and identify any outstanding amounts.
  4. Prepare the RPGT information in advance, including acquisition and disposal costs, documentary evidence of potentially allowable expenses, the holding period, the seller’s status and any possible exemption.
  5. Ask the lawyer to prepare an estimated completion statement showing the bank Redemption Sum, RPGT retention, apportionments, commission, legal fees and estimated net amount receivable by the seller.

Frequently Asked Questions

Is Every Johor Bahru Property Sale Completed Within Three Months Plus One Month?

Not necessarily. This is a common arrangement in subsale SPAs, but it does not automatically apply to every transaction.

The actual deadline must be calculated according to the signed SPA and the conditions governing the transaction.

Can the Seller Automatically Charge 8% Interest if the Purchaser Pays Late?

Not necessarily.

Whether interest is payable, when it begins and the applicable rate will depend on the SPA. An 8% rate is common in some agreements, but it is not a uniform statutory rate for every property transaction.

When Must RPGT Be Filed?

For a disposal taking place on or after 1 January 2025, the relevant e-CKHT return must generally be submitted online through MyTax within 60 days from the date of disposal, subject to the applicable circumstances.

Is the Purchaser’s Retention of 3%, 5% or 7% the Seller’s Final RPGT?

No. The retention sum is only an advance payment remitted by the purchaser to LHDN.

The applicable retention rate and final RPGT liability depend on the seller’s category, the property’s holding period, the amount of the gain, allowable expenses and available exemptions.

Can Every Renovation Expense Be Taken into Account for RPGT?

No. The expenditure must satisfy the applicable requirements under Schedule 2 of the Real Property Gains Tax Act 1976 and be supported by reliable documents.

Ordinary repairs, furniture and expenses without evidence of payment may not qualify.

Can the Seller Choose Not to Appoint an Independent Lawyer?

Yes. A seller may choose not to appoint an independent lawyer.

However, the seller must understand that the SPA may contain provisions that are not favourable to the seller. Clauses that appear ordinary may affect:

  1. The completion deadline;
  2. Late-payment interest;
  3. Liability for default;
  4. Apportionment of expenses; and
  5. The seller’s final net proceeds.

A seller who does not fully understand these provisions or consider their future consequences may unknowingly assume substantial risks.

This does not mean that the purchaser’s lawyer will completely disregard the seller. To complete the transaction, the purchaser’s lawyer may still undertake necessary procedures such as calculating the balance purchase price, adjusting the outgoings and paying the remaining amount to the seller after the relevant deductions.

However, those calculations and deductions will be made according to the SPA, and the purchaser’s lawyer’s principal duty remains the protection of the purchaser’s interests—not obtaining the most favourable outcome for the seller.

The real question is therefore not whether the purchaser’s lawyer will “handle the transaction.” It is whether anyone will protect the seller’s position when:

  • The SPA contains an unfavourable term;
  • The calculation of the balance purchase price is disputed; or
  • The parties disagree over a deduction.

When Should the Seller Consult a Property Lawyer?

Preferably before signing the booking form, Offer to Purchase or SPA.

Once provisions concerning the completion period, interest, delivery of the property and special conditions have been agreed and signed, they may not be easy to amend.

About William Florence & Partners

William Florence & Partners is a law firm in Johor Bahru, Johor, handling property and land transactions, commercial matters, civil litigation and other legal work.

The firm assists sellers with reviewing Sale and Purchase Agreements, monitoring transaction deadlines, dealing with title and bank-redemption documents and preparing information required for RPGT filings.

The actual scope of services will depend on the circumstances, terms of appointment and applicable law.

For enquiries, contact us via WhatsApp at 016-788 9176.

Head Office — Larkin, Johor Bahru
Address: No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
Tel: 07-226 65333 / 07-224 2277
Fax: 07-223 7722
WhatsApp: 016-788 9176
Email: william.lim@wfpartners.com.my

Second Branch — Southkey, Johor Bahru
Address: C-3-28, Block C, Pusat Komersial Bayu Tasek, Persiaran Southkey 1, 80150 Johor Bahru, Johor
Tel: 07-287 7925
Email: florence.toh@wfpartners.com.my

Third Branch — Nusa Jaya Mas, Skudai
Address: 15A, Jalan NJM 1/1, Taman Nusa Jaya Mas, 81300 Skudai, Johor
Tel: 07-559 2883
Mobile / WhatsApp: 016-800 6743
Email: william.lim@wfpartners.com.my

Website: https://wfnpartners.com/

Legal Disclaimer

This article provides general legal information based on common subsale property transactions in Peninsular Malaysia. It does not constitute legal, tax or financial advice for any particular person, and reading it does not automatically create a solicitor-client relationship.

Every SPA, RPGT liability, retention sum, exemption, completion period and late-payment interest provision may differ depending on the relevant documents, seller’s status, holding period, title conditions, bank financing and current requirements.

Before signing any document or taking action, please ask a qualified lawyer and tax professional to review your actual circumstances.

Information updated as at 16 August 2026.

For professional legal advice or further information, please visit our official website: 👉 www.wfnpartners.com

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