需要。不过你可以行使你的一生一次的豁免权。
http://www.mahwengkwai.com/trans ... gains-tax-exposure/
That said, the law provides for 100% exemption from having to pay RPGT in the case of a transfer of property between family members by way of love and affection in the following instances: a) transfers between husband and wife; b) transfers between parent and child; and c) transfers between grandparent and grandchild. In these instances, the transferor is deemed to have received no gain and suffered no loss and the transferee is deemed to have acquired the property at an acquisition price equal to the acquisition price paid by the transferor together with any permitted expenses incurred by the transferor. This is provided for under Paragraph 12 of Section 7 to Schedule 2 of the Real Property Gains Tax Act. In practice, this exemption is beneficial to the transferor but may not necessarily be the case for the transferee (in his capacity as a transferor when he subsequently disposes the property) if the transferee disposes of the property within 5 years from the date he acquires the property. For example, Father (“F”) bought a piece of property from A in 2010 at the price of RM500,000. F subsequently transferred the property to his son, C, by way of love and affection in 2011 (which at that time, the market value was RM1,000,000). C subsequently disposed the property in 2014 at the price of RM800,000. C is required liable for RPGT payments of RM300,000. Note also that there is RPGT exemptions on gains from the disposal of one residential property once in a lifetime to individuals. 本帖最后由 eheheh81 于 19-11-2014 02:48 PM 编辑
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发表于 19-11-2014 11:32 AM
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