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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