LHDNM – Operational Guideline No. 1/2025
On 13 January 2025, Lembaga Hasil Dalam Negeri Malaysia (LHDNM) issued Operational Guideline No. 1/2025 (Guideline) on Real Property Gains Tax (RPGT) which took effect on 1 January 2025. The Guideline aims to clarify the responsibilities of disposers and acquirers in reporting gains from the disposal of taxable assets in Malaysia to the LHDNM.
The Guideline supersedes paragraphs 19 to 27 of the RPGT Guidelines issued on 6 January 2023.
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