Real Property Gains Tax Act 1976 s 6

s 6 Chargeable persons

(1) Subject to this Act, every person whether or not resident in Malaysia for a year of assessment shall be chargeable with the tax in respect of a chargeable gain accruing to him in that year on the disposal of any chargeable asset. (2) The supplementary provisions in Schedule 1 shall have effect with respect to persons chargeable with the tax.

Malay text (authoritative)

Orang yang boleh dikenakan cukai

(1) Tertakluk pada Akta ini, tiap-tiap orang sama ada bermastautin atau tidak di Malaysia bagi sesuatu tahun taksiran boleh dikenakan cukai berkenaan dengan keuntungan yang boleh dikenakan cukai yang terakru kepadanya dalam tahun itu atas pelupusan sesuatu aset yang boleh dikenakan cukai. (2) Peruntukan tambahan dalam Jadual 1 hendaklah berkuat kuasa berkenaan dengan orang yang boleh dikenakan cukai.

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Find Act 169 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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