Real Property Gains Tax Act 1976 (Act 169)
PART II - IMPOSITION OF THE TAX
Section 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.
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