Effective 1 January 2024, the Malaysian Government has implemented Capital Gains Tax (CGT) in Malaysia. The introduction of CGT not only increases the country’s revenue collection, but also seeks to minimize the gaps between the different income groups by ensuring fair treatment between taxation of business profits and capital gains.
In the course of this webinar, our dear colleagues Chiu Yen Lim, Kartika Rosita and Priya Selvanathan comprehensively highlight the key concepts on CGT for you:
- Who is chargeable to CGT
- When is the effective date
- Type of disposal impacted by CGT
- Available exemptions
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