Q. What are the available exemptions from personal income tax in Malaysia? A. Below are other exemptions provided to individuals: Pension granted under written law or approved scheme Scholarship, grant Read More …
Category: 1.4 Taxation
Plot Ratio and Plinth Area revisited
How to calculate Plot Ratio and Plinth Area? You can get a question in the Estate Agent’s Examination on development charge which is based on calculation of plinth area and Read More …
Plot Ratio Explained
Refer here on Plot Ratio and Plinth Area – revisited. There has been multiple requests to explain PLOT RATIO in order to be prepared for Questions in D04 Property Taxation. Read More …
Material Change under TCPA 1976
Q.What constitute ‘material change’ under Town and Country Planning Act, 1976? A.Similar question was also posted in ‘material change’ here. This is a tricky question as ‘material change’ is very Read More …
Development Charge KL
PELAKSANAAN CAJ PEMBANGUNAN DI DEWAN BANDARAYA KUALA LUMPUR. 1.0 PENDAHULUAN Tujuan caj pembangunan adalah untuk menampung peruntukan menyediakan dan mempertingkatkan kos infrastruktur dan kemudahan pada kawasan tersebut akibat daripada kelulusan Read More …
Review planning appeal mechanism
By Salleh BuangOctober 18, 2018 @ 8:24pm I WAS in Johor Baru recently to conduct a seminar on land law. During the lunch break, a participant sought my views on planning Read More …
The Appeal Board – what is it?
Dr Lee Lik MengUSM Who’s the Ultimate Planning Authority in Malaysia? Reviewing the Powers and Role of the Appeal Board Abstract The Federal Constitution prescribes that town and country planning Read More …
2019 Q Analysis D04 Property Taxation
Managing properties of the deceased
Below article is verbatim from Property Insight here. People gain assets and properties throughout their lives and leave them all behind as they pass on. This has always been the Read More …
Premium payable for lease extension
Q. How to calculate the premium on renewal of lease? A. There are two types of premium on lease. Premium on conversion of category of land use during alienation or Read More …
Advance Duty
Q. There is initial duty and additional duty. What is ‘advance duty’? A. The issue of initial duty and additional duty came about because private valuer come out with different Read More …
Stamp Duty in Malaysia – A quick look
Q.Can you provide a simple summary of stamp duty chargeable in Malaysia? A.In Malaysia, Stamp duty is a tax levied on a variety of written instruments specifies in the First Read More …
Rental method of rating valuation
Q. What is rental method of rating valuation and when should it be used? A. Go here to read the article from its original site. This is verbatim from the original Read More …
Managing property of the deceased
Q. How to transfer property of a person who recently passed on? A. I recently come across this issue with my auntie, who suffered a stroke during an operation. She Read More …
What do you mean by ‘DISITA’?
Q. When a holding has arrears unpaid, the local government can pursue legal action to siege the holding. Explain the law involved in this process. What is From H? A. Read More …
Stamp Duty for Rental
Q. If I have a property rental per month of RM1,600 and the tenancy agreement is for a period of 24 months, how much stamping fee would it be? (Assuming Read More …
How to calculate Development Charge?
Q. How is development charge calculated based on the Development Charge Rules under Town and Country Planning Act, 1976? A. 2015 D04 Tax had two questions on calculation of Development Read More …
Format to calculate RPGT
Q.I always get confused with the calculation of Acquisition Price of real property gains tax, do you have an easy to remember format? A.A good format is by SM Thanneermalai Read More …
RPGT calculation – Daud
Q. (b) Daud bought a double storey terraced house on 20th August 2011 for RM400,000. One month later, the car porch leaned and Daud succeeded in recovering RM10,000 by way Read More …