Tax, RPGT, and accounting for Malaysian industrial property owners
Tax treatment is a major decision driver for industrial property owners. This category covers RPGT (Real Property Gains Tax) rates by holding period (the 30%/30%/30%/30%/30%/10%/0% scale post-Budget reforms), Section 33 industrial building allowance (IBA) at 3% per year, accelerated capital allowance for plant and machinery, GST/SST treatment on commercial property purchase, and withholding tax on payments to non-resident sellers.
We also cover the 7% RPGT exemption on first three RPGT transactions for individuals, structuring decisions between individual ownership, Sdn Bhd, and SPV/REIT vehicles, stamp duty optimization (consolidated MOT registrations, related-party transfer reliefs under Section 15A of the Stamp Act), and IRBM e-Invoice rollout requirements for industrial businesses with turnover above the relevant threshold. Articles bridge the gap between LHDN guidelines and the practical accounting choices factory owners actually make.
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