PLC Latest Tax Update : RPGT -SPA Conditional Contracts




RPGT (Exemption)(No.3) Order 2018 – PU(A) 372


Disposal of Real Property by Citizen & PR Resident


Pursuant of a Conditional Contract


Requiring approval from Federal or State Government


S&P Agreement signed for disposal before 1.1.2019


Approval obtained from 1.1.2019 onwards

PU(A) 372 Order wef 1 January 2019

Impact: Certain SPA defer Date of Completion for “extending” 5 year tax period to enjoy 5% & 10%


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