RPGT and Deductable Incidental Expenses 1) RPGT Rates 1 Jan 2013 2010 1 Apr 2007 31 Dec 2012 2011

31 Dec 2009 Within 1st and 2nd year 5% 0% Year 3 to 5 5% 0% > 5 years 0% 0% 15% 10% 0% 10% 5% 0% 31 Dec 1 Jan 2012 1 Jan

See http://www.jsvaluers.com.my/UT-Know_std_rate.htm for Year 2013 rate 2) Stamp Duty, see http://www.jsvaluers.com.my/UTKnow_std_rate.htm Stamp duty for First RM 100,000 1% Memorandum of Transfer 1 Next RM 400,000 2% Above RM 3% 500,000 There are some Stamp Duty Exemption that you will need to know: 50% of the stamp duty chargeable on any instrument of transfer for purchase of a house not exceeding RM250,000 executed on or after 8 September 2007 but not later than 31 December 2010 (both days inclusive). This exemption is granted to only one residential property per individual. Stamp Duty (remission)(no 3) Order 2007 [P.U.(A) 402/2007] - wef 8 Sep 2007 to 31 Dec 2010 The Government had, in the Budget 2009 announcement provided an stamp duty exemption of 50% on the instrument of transfer agreements and loan agreements for the purchase of a first residential property up to RM 350,000. To further enable Malaysians to own their own first residential property, it is proposed that the 50% stamp duty exemption be extended to 31 December 2014 and that the qualifying threshold of the residential property price be raised up to RM 400,000. http://www.wongpartners.com/files/Uploads/Documents/Type %202/WP/al_wongpartners_highlightsmalaysianbudget2013_oct12.pdf

http://www.jsvaluers.com.my/UT-Know_std_rate.htm 50% of the stamp duty chargeable on any instrument of transfer of any immovable property operating as a voluntary disposition between parent and child is remitted Stamp Duty (remission)(no 7) Order 2002 [P.U.(A) 434/2002 ]- Effective from 1 Jan 2003 No Stamp Duty on instruments in connection with the transfer of immovable property operating as a voluntary disposition between husband and wife effective 8 September 2007. Stamp Duty (exemption)(no 10) Order 2007- effective 8 Sep 2007 2) Please look at this website http://tunheang.com/2012/02/05/acquisition-price-and-disposal-pricefor-rpgt/, it says Assessment and Quit Rent is Not deductible from Disposal Price because they are revenue expenses. 3) Estate Agency Fee (http://www.jsvaluers.com.my/UTEstate_agency.htm) Sale or Purchase of Land and Buildings: Maximum fee of 3% with a minimum fee of RM1,000 per property. 4) Valuation Fee See http://www.jsvaluers.com.my/UT-Valuation.htm Fee for other capital valuation / rating valuation services based on an 'Improved Value' basis 1 1/4% of the first RM100,000 1/5% of the residue up to RM2 million 1/6% of the residue up to RM7 million 1/8% of the residue up to RM15 million 1/10% of the residue up to RM50 million 1/15% of the residue up to RM200 million 1/20% of the residue up to RM500 million 1/25% of the residue over RM500 million

Subject to a minimum of RM400 5) Legal fee. See http://www.jsvaluers.com.my/UT-Legal.htm

Legal fee for Sales & Purchase Agreement

First RM 100,000 Next RM 4.9 million Thereafter First RM 10,000 Next RM 90,000 Above RM 100,000

1% 0.5% 0.25% 25% 10% Negotiable

Legal fee for Rental Agreement (monthly)

Subject to a minimum of RM300 or RM250 (for low income group)