Capital Gains Tax Return Form (CGTRF) Filing Programme

Effective from 1st January 2024, company, limited liability partnership, trust body and co-operative society which receives gains or profits from the disposal of capital asset consisting of:

  • share of a company incorporated in Malaysia not listed on the stock exchange; or
  • share of a controlled company incorporated outside Malaysia which owns real property situated in Malaysia or shares of another controlled company or both,

are subjected to capital gains tax under the Income Tax Act 1967.

Labuan entity (Labuan Company, Labuan Limited Liability Partnership, Labuan Foundation and Trust) that elect or subject to taxation under the ITA 1967 are subject to the imposition of Capital Gains Tax. Refer to Guide Notes for further info.

Company, Limited Liability Partnership, Trust Body And Co-Operative Society – For Disposal Effective From 1st March 2024

To know more, refer here.



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