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2025年RPGT新制度：卖屋前，别只问律师费，也要确认律师是否熟悉产业盈利税

 

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2025年RPGT自行评估新制度

从2025年1月1日起，马来西亚产业盈利税（RPGT／CKHT）进入自行评估制度。

过去，不少卖家提交CKHT资料后，会等待LHDN审核及发出估税通知。现在，卖家必须自行确定应课税盈利、计算税额、线上申报，并在期限内缴付税款或余额。

根据现行制度，卖家提交的CKHT申报表本身就被视为估税通知。一般情况下，LHDN不会再另外发出普通估税通知，替卖家确认计算是否正确。

因此：

没有收到LHDN的信，不代表申报正确；没有马上被追问，也不代表以后不会被审核。

这是很多产业卖家尚未意识到的重大改变。

为什么RPGT自行评估制度影响这么大？

在自行评估制度下，卖家必须在规定期限内处理多项事项，包括：

  1. 确定正确的产业出售日期；
  2. 在60天内提交e-CKHT；
  3. 计算应课税盈利；
  4. 确定适用的RPGT税率；
  5. 判断是否符合豁免条件；
  6. 确认哪些费用依法可以纳入计算；
  7. 核对买家所汇出的第21B条扣留款项；
  8. 在90天内缴付实际税款或余额；以及
  9. 保存有关证明文件至少7年。

这并不是简单地把购买价格从出售价格中扣除。

卖家的身份、产业持有期、取得产业的方式、相关开销、豁免资格和证明文件，都可能影响最终结果。

为什么保存文件非常重要？

很多产业持有多年后才出售。到了卖屋时，卖家才发现：

  1. 原本的买卖合约找不到；
  2. 购买产业时的费用单据已经遗失；
  3. 经纪费只有付款记录，没有正式发票；
  4. 装修以现金支付，没有完整收据；
  5. 不清楚哪些工程属于提升产业价值；
  6. 忘记自己是否曾经申请私人住宅豁免；或
  7. 不知道产业的正确取得日期。

卖家曾经花过钱，不代表有关款项一定能够在RPGT计算中获得考虑。

反过来，如果卖家不了解有关规定，也可能遗漏原本能够依法纳入计算的费用，导致自己缴付较高的税款。

所以，RPGT真正重要的并不只是“有没有交表格”，而是：

所提交的计算是否正确，所采用的项目是否符合法律规定，并且是否有文件支持。

委任产业律师前，卖家应先进行基本了解

不是每一宗产业交易都一样，律师在不同领域的经验和处理范围也可能有所不同。

因此，卖家委任产业律师前，不应只比较律师费，也不应只问：“你可以帮我做买卖手续吗？”

在2025年的自行评估制度下，卖家也应了解该律师楼是否熟悉现行RPGT法律、e-CKHT程序及相关规定。

卖家可以在正式委任前询问：

  1. 律师楼是否经常处理产业卖家的RPGT申报？
  2. 是否了解2025年开始实施的自行评估制度？
  3. 谁负责准备及检查RPGT计算？
  4. 服务范围是否包括判断相关费用及豁免资格？
  5. 律师楼是负责完整计算，还是只根据客户提供的资料提交表格？
  6. 如果RPGT情况复杂，是否会建议卖家寻求持牌税务代理协助？
  7. 卖家需要提供哪些单据和证明文件？
  8. 买家的3%、5%或7%扣留款项是否足以支付最终税额？
  9. 如果扣留款项不足，谁会提醒卖家在90天内缴付余额？
  10. 完成申报后，卖家会收到哪些提交及付款证明？

这些问题并不是为了考验律师，而是让卖家在委任前清楚知道服务范围，并确认自己的RPGT事项由谁负责。

只看律师费折扣，可能忽略更大的风险

有些卖家选择产业律师时，首先比较的是谁收费最低、谁给予最多折扣。

律师费当然需要考虑，但RPGT计算一旦出现问题，涉及的可能不只是律师费差额，而是：

  1. 原本可以考虑的费用没有纳入计算；
  2. 不符合条件的费用被错误采用；
  3. 豁免资格判断错误；
  4. 错过60天申报期限；
  5. 错过90天付款期限；
  6. 低估实际应缴税款；
  7. 没有保留足够证明文件；或
  8. 日后面对LHDN审核时无法解释原来的计算。

因此，委任律师前，卖家需要比较的不只是价格，也包括经验、服务范围、处理方式和专业能力。

律师费便宜，并不一定代表整宗交易的成本最低。

律师与持牌税务代理的角色可以互相配合

产业律师主要协助处理：

  1. 买卖合约；
  2. 产权转让；
  3. 银行赎回；
  4. 交易款项；
  5. 完成期限；
  6. 迟付款利息；以及
  7. 卖家在买卖合约下的法律权益。

RPGT则涉及税务计算、可接受项目、豁免条件和文件证明。

有些熟悉RPGT的产业律师能够协助处理有关申报；如果交易结构或税务计算较复杂，卖家也可以考虑委任持牌税务代理负责或复核税务部分。

以下情况尤其值得取得进一步税务意见：

  1. 产业经过大量装修或提升工程；
  2. 购买和出售费用较多；
  3. 产业通过继承、赠与或家庭转让取得；
  4. 产业由多人联名持有；
  5. 卖家过去曾经使用私人住宅豁免；
  6. 产业拥有不同的取得日期；
  7. 卖家属于公司、信托或非公民；
  8. 相关单据或文件不完整；
  9. 买卖价格与市价存在明显差异；或
  10. 不确定某项费用是否可以纳入计算。

这并不表示卖家一定需要同时委任两位专业人士，而是卖家必须先确认：自己的情况是否复杂，以及现有受委任者是否具备处理相关问题的经验。

已经卖屋，但还在等LHDN通知，应该怎么办？

如果产业是在2025年1月1日或以后出售，而卖家仍然等待LHDN发出普通估税通知，应尽快检查：

  1. e-CKHT是否已经成功提交；
  2. 申报是否在60天内完成；
  3. RPGT是否已经正确计算；
  4. 买家的第21B条扣留款项是否已经汇给LHDN；
  5. 有关扣留款项是否足以抵扣最终税额；
  6. 是否仍有余额需要在90天内缴付；
  7. 所采用的费用或豁免是否有文件证明；以及
  8. 提交回执及付款记录是否已经妥善保存。

不要因为暂时没有收到LHDN的通知，就假设所有事情已经获得确认。

自行评估制度的意思是卖家先申报、先计算和先负责；LHDN之后仍可要求文件或进行审核。

卖家真正需要记住的三件事

第一，交了CKHT表格，不代表计算一定正确。

表格成功提交只代表申报程序已经进行，不等于LHDN已经审核和确认每一项计算。

第二，买家扣留3%、5%或7%，不代表RPGT已经全部缴清。

扣留款项只是用来抵扣最终RPGT。如果实际税额较高，卖家仍可能需要在期限内缴付余额。

第三，委任产业律师前，应了解对方是否熟悉现行RPGT制度。

不要只比较收费。卖家应在委任前确认服务范围、负责人员、处理经验，以及复杂税务问题是否需要持牌税务代理参与。

2025年后的产业交易，最危险的不是卖家完全没有处理RPGT，而是卖家以为“已经交给别人做”，却从来没有确认计算由谁负责、服务包括什么，以及有关人士是否熟悉现行规定。

委任之前多问几句，往往比问题发生后再补救更有价值。

常见问题 (FAQ)

Q1: 2025年卖屋，RPGT还需要等LHDN通知才付税吗？

不需要。从2025年1月1日起，RPGT采用自行评估制度：卖家必须自行计算税额、在60天内提交e-CKHT、并在90天内缴清税款或余额。LHDN一般不会再发出估税通知，没有收到信不代表申报正确。

Q2: 买家已经扣了3%，是不是我的RPGT就算付清了？

不是。买家扣留的3%（外国人或公司为5%或7%）只是预付款，用来抵扣最终税额。如果实际RPGT高过扣留款项，卖家必须在90天内自行补上余额，否则会被罚款。

Q3: 卖屋RPGT要在多少天内申报？

产业出售日期起60天内必须提交e-CKHT申报表，缴税期限则是90天。错过期限会面对罚款，即使最终无需缴税也必须申报。

Q4: 装修费可以扣RPGT吗？

符合条件的提升产业价值工程（如扩建、翻新）可以纳入计算，但必须有正式收据或发票证明。现金支付没有单据、或属于一般维修的费用，通常无法扣除。所有文件应保存至少7年。

Q5: 委任产业律师，RPGT申报是不是律师自动会做？

不一定。不同律师楼的服务范围不同–有些包括完整RPGT计算和申报，有些只根据客户提供的资料提交表格。委任前应先确认RPGT由谁负责、服务包括什么，复杂情况可能需要持牌税务代理协助。

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/

免责声明
本文仅供一般法律资讯及公众教育用途，不构成针对任何个别案件的法律意见。每宗案件的事实、文件及适用法律均可能不同。本文提及的情况并不代表每一种情况法律上都必须聘请律师。涉及税务、会计、移民或其他专业事项，应按实际情况向相关合资格专业人士取得意见。

Malaysia’s New RPGT System from 2025: Before Selling a Property, Do Not Ask Only About Legal Fees—Confirm Whether Your Lawyer Understands RPGT

The RPGT Self-Assessment System from 2025

Malaysia’s Real Property Gains Tax (RPGT/CKHT) entered the Self-Assessment System with effect from 1 January 2025.

Previously, many sellers would submit their CKHT information and wait for LHDN to review it and issue a notice of assessment. Under the new system, the seller must determine the chargeable gain, calculate the tax, submit the return online, and pay the tax or outstanding balance within the prescribed period.

Under the present system, the CKHT return submitted by the seller is itself treated as the notice of assessment. Generally, LHDN will not issue a separate ordinary notice of assessment confirming that the seller’s calculation is correct.

Therefore:

Not receiving a letter from LHDN does not mean that the return is correct. The absence of an immediate enquiry does not mean that the return will not be audited later.

This is a major change that many property sellers have yet to appreciate.

Why Does the RPGT Self-Assessment System Matter?

Under the Self-Assessment System, the seller must deal with several matters within the prescribed periods, including:

  1. Determining the correct date of disposal;
  2. Submitting the e-CKHT return within 60 days;
  3. Calculating the chargeable gain;
  4. Determining the applicable RPGT rate;
  5. Determining whether any exemption applies;
  6. Identifying which expenses may lawfully be included in the calculation;
  7. Verifying the retention sum remitted by the purchaser under section 21B;
  8. Paying the actual tax or outstanding balance within 90 days; and
  9. Retaining the relevant supporting documents for at least seven years.

The calculation is not simply a matter of deducting the original purchase price from the disposal price.

The seller’s status, the property’s holding period, the manner in which it was acquired, the related expenditure, eligibility for exemptions and the available supporting documents may all affect the final result.

Why Is Document Retention So Important?

Many properties are held for several years before being sold. When the time comes to sell, the seller may discover that:

  1. The original Sale and Purchase Agreement cannot be located;
  2. Receipts for expenses incurred when purchasing the property have been lost;
  3. The estate agent’s fee is supported only by a payment record without a formal invoice;
  4. Renovations were paid for in cash without complete receipts;
  5. It is unclear which works qualify as improvements that enhanced the property’s value;
  6. The seller cannot remember whether the private-residence exemption was previously claimed; or
  7. The correct acquisition date is unknown.

The fact that a seller incurred an expense does not necessarily mean that it will be allowed in the RPGT calculation.

Conversely, a seller who does not understand the applicable rules may omit expenses that could lawfully have been included, resulting in a higher tax liability.

The important issue is therefore not merely whether the CKHT forms were submitted. It is whether:

The calculation was correct, the items claimed were permitted by law, and the claims were supported by proper documents.

Sellers Should Make Basic Enquiries Before Appointing a Property Lawyer

Every property transaction is different. A lawyer’s experience and scope of services may also vary from one practice area to another.

Before appointing a property lawyer, a seller should not compare only legal fees or merely ask:

“Can you handle the property sale for me?”

Under the Self-Assessment System introduced in 2025, the seller should also determine whether the law firm is familiar with the current RPGT legislation, e-CKHT procedures and related requirements.

Before formally appointing the firm, the seller may ask:

  1. Does the firm regularly handle RPGT filings for property sellers?
  2. Is the firm familiar with the Self-Assessment System introduced in 2025?
  3. Who will prepare and review the RPGT calculation?
  4. Does the scope of services include assessing the relevant expenses and eligibility for exemptions?
  5. Will the firm prepare the complete calculation, or will it only submit the forms based on information provided by the client?
  6. If the RPGT position is complicated, will the firm advise the seller to obtain assistance from a licensed tax agent?
  7. What receipts and supporting documents must the seller provide?
  8. Will the purchaser’s retention of 3%, 5% or 7%, as applicable, be sufficient to cover the final tax?
  9. If the retention sum is insufficient, who will remind the seller to pay the balance within 90 days?
  10. What submission acknowledgements and proof of payment will the seller receive after the filing is completed?

These questions are not intended to test the lawyer. They help the seller understand the scope of services and identify who is responsible for the RPGT matters before making the appointment.

Focusing Only on a Discounted Legal Fee May Overlook a Greater Risk

When selecting a property lawyer, some sellers first compare which firm charges the lowest fee or offers the largest discount.

Legal fees are naturally relevant. However, an incorrect RPGT calculation may involve considerably more than the difference in legal fees, including:

  1. Failing to include expenses that could lawfully have been considered;
  2. Incorrectly claiming expenses that do not qualify;
  3. Incorrectly determining eligibility for an exemption;
  4. Missing the 60-day filing deadline;
  5. Missing the 90-day payment deadline;
  6. Underestimating the actual tax payable;
  7. Failing to retain sufficient supporting documents; or
  8. Being unable to explain the original calculation during a subsequent LHDN audit.

Before appointing a lawyer, the seller should therefore compare not only the price but also the experience, scope of services, method of handling the matter and professional capability.

Lower legal fees do not necessarily mean that the overall cost of the transaction will be lower.

Property Lawyers and Licensed Tax Agents Can Perform Complementary Roles

A property lawyer principally assists with:

  1. The Sale and Purchase Agreement;
  2. Transfer of ownership;
  3. Redemption of the existing loan;
  4. Transaction monies;
  5. Completion deadlines;
  6. Late-payment interest; and
  7. The seller’s legal rights under the Sale and Purchase Agreement.

RPGT involves tax calculations, allowable items, exemption requirements and supporting documentation.

Some property lawyers who are familiar with RPGT may assist with the relevant filing. Where the transaction structure or tax calculation is complicated, the seller may also consider appointing a licensed tax agent to handle or review the tax component.

Further tax advice may be particularly appropriate where:

  1. The property has undergone substantial renovation or improvement works;
  2. Numerous acquisition and disposal expenses were incurred;
  3. The property was acquired through inheritance, a gift or a family transfer;
  4. The property is jointly owned by several persons;
  5. The seller previously claimed the private-residence exemption;
  6. Different acquisition dates may apply to the property;
  7. The seller is a company, trust or non-citizen;
  8. The relevant receipts or documents are incomplete;
  9. There is a significant difference between the transaction price and market value; or
  10. It is unclear whether a particular expense may be included in the calculation.

This does not mean that every seller must appoint two separate professionals. The seller should first determine whether the circumstances are complicated and whether the appointed professional has the necessary experience to deal with the issues involved.

What Should You Do if You Have Sold the Property but Are Still Waiting for an LHDN Notice?

If the property was disposed of on or after 1 January 2025 and the seller is still waiting for LHDN to issue an ordinary notice of assessment, the seller should promptly check whether:

  1. The e-CKHT return was successfully submitted;
  2. The return was submitted within 60 days;
  3. The RPGT was correctly calculated;
  4. The purchaser remitted the section 21B retention sum to LHDN;
  5. The retention sum was sufficient to offset the final tax;
  6. Any outstanding balance was paid within 90 days;
  7. The expenses or exemptions claimed are supported by documents; and
  8. The submission acknowledgements and payment records have been safely retained.

Do not assume that everything has been confirmed merely because no notice has been received from LHDN.

Under the Self-Assessment System, the seller files, calculates and assumes responsibility first. LHDN may subsequently request documents or conduct an audit.

Three Matters Every Seller Should Remember

First: Submitting the CKHT Forms Does Not Mean That the Calculation Is Correct

Successful submission means only that the filing process has been completed. It does not mean that LHDN has reviewed and approved every part of the calculation.

Second: The Purchaser’s Retention of 3%, 5% or 7% Does Not Mean That the RPGT Has Been Fully Paid

The retention sum is applied towards the final RPGT liability. If the actual tax exceeds the retained amount, the seller may still need to pay the balance within the prescribed period.

Third: Before Appointing a Property Lawyer, Determine Whether the Lawyer Understands the Current RPGT System

Do not compare fees alone. Before making the appointment, the seller should confirm the scope of services, the person responsible, the firm’s experience and whether a licensed tax agent should be involved in any complicated tax issue.

For property transactions from 2025 onwards, the greatest risk may not be a seller completely failing to address RPGT. It may be a seller assuming that the matter has been “left to someone else” without confirming:

  • Who is responsible for the calculation;
  • What the appointed service includes; and
  • Whether the person handling it understands the current requirements.

Asking a few more questions before making the appointment is often more valuable than attempting to remedy the problem later.

Frequently Asked Questions

1. If I sell a property in 2025 or later, must I wait for an LHDN notice before paying RPGT?

No. Under the RPGT Self-Assessment System effective from 1 January 2025, the seller must calculate the tax, submit the e-CKHT return within 60 days and pay the tax or outstanding balance within 90 days. LHDN will generally not issue a separate ordinary notice of assessment. Not receiving a letter does not mean that the return is correct.

2. If the purchaser has retained 3%, does this mean that my RPGT has been fully paid?

No. The 3% retention—or another applicable retention rate, such as 5% or 7%—is an advance payment towards the final tax liability. If the actual RPGT exceeds the retention sum, the seller must pay the balance within the prescribed period or may face a penalty.

3. How many days does a seller have to file an RPGT return?

The e-CKHT return must generally be submitted within 60 days from the date of disposal, while the applicable tax or outstanding balance must be paid within 90 days. A filing may still be required even where no RPGT is ultimately payable.

4. Can renovation expenses be deducted when calculating RPGT?

Qualifying works that enhance or preserve the value of the property, such as certain extensions or renovations, may be considered in the calculation, subject to the applicable statutory requirements and proper documentary evidence.

Cash payments without supporting documents and ordinary repair expenses may not necessarily qualify. The relevant documents should be retained for at least seven years.

5. Will a property lawyer automatically handle the RPGT filing when appointed for a sale?

Not necessarily. The scope of services differs between law firms. Some may include a complete RPGT calculation and filing, while others may submit the forms based only on information supplied by the client.

Before appointing a property lawyer, the seller should confirm who is responsible for RPGT, what the service includes and whether a licensed tax agent may be required for complicated circumstances.

Head Office — Larkin, Johor Bahru
Address: No. 34-01, Jalan Idaman 2, Taman Larkin Idaman, 80350 Larkin, Johor
Tel: 07-226 6533 / 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/

Disclaimer

This article is intended solely for general legal information and public education. It does not constitute legal advice for any specific case.

The facts, documents and applicable law may differ in every matter. Nothing in this article suggests that every situation legally requires the appointment of a lawyer. Advice on tax, accounting, immigration or other professional matters should be obtained from the relevant qualified professional according to the actual circumstances.

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