POSSIBLE QUESTIONS FOR VIVA

DOA(T)
1. What is the purpose of DOA(T)
a. Assigns equitable interests over a property as the title cannot yet be
transferred
b. Equitable rights and beneficial interest given to purchaser
c. Assignor = Vendor
d. Assignee = Purchaser
2. Why do you make 4 copies of DOA(T)? Who gets them?
a. Cash
i. 1 ori and 1 copy to Purchaser
ii. 1 to VS
iii. 1 for file
iv. 1 for developer
b. Loan
i. 1 ori to PFS
ii. 1 to Purchaser
iii. 1 for Developer
iv. 1 for file
v. 1 for VS (optional)
3. Duration to stamp DOA(T)
a. Same as SPA i.e. 30 days from SPA to send for valuation and 30 days from
Valuation Notice to pay stamp duty

DOA(S)
1. Can DOA(S) and DOA(T) be dated on the same day? Why?
a. Can. Why is because PS and PFS can work together to stamp them on the
same day
2. Can DOA(S) be executed later than DOA(T)?
a. Yes
3. Can DOA(T) be executed later than DOA(S)?
a. No

SPA
1. What are the important parts / clauses in SPA?
a. Clause stating that the Strata title is not yet issued and that the Vendor
agrees to transfer the Strata title to the Purchaser once it is issued
b. Recital - Basic background info of the parties and property
c. T&C
i. Completion Period
ii. PP
iii. Date of Agreement
iv. Manner of Payment
v. Default clause
 vi. Vacant Possession
1. After BPP paid
vii. Fixture & Fittings
d. Signing and Attestation
2. Why do you make 4 copies of DOA(T)? Who gets them?
a. Cash
i. 1 ori and 1 copy to Purchaser
ii. 1 to VS
iii. 1 for file
iv. 1 for developer
b. Loan
i. 1 ori to PFS
ii. 1 to Purchaser
iii. 1 for Developer
iv. 1 for file
v. 1 for VS (optional)
3. Can deposit be more than 10% in the SPA?
a. Can, follow SPA
4. What is the period for VP to be delivered?
a. Tengok agreement. Some 7 days, some 3
5. When does completion period start?
a. Depends on SPA i.e. can be from date of execution, date of stamping, etc.
6. When to ask for consent to transfer?
a. Depends on SPA
7. When to ask for consent to charge?
a. Can be with Consent to transfer
8. Which comes first? SPA or Consent?
a. Consent to transfer & consent to charge needs SPA stamped first

SEARCHES
1. Where do you conduct Bankruptcy Search
a. At Jabatan Insolvensi
2. Where do you conduct Land Search
a. Land Office
b. What form to use and how much?
i. borang Carian Persendirian (The first land search)
ii. RM30.00
3. Search Fees
a. Private Land Search - RM30
i. Private land search is used by PS when Purchaser initially bought the
property
b. Bankruptcy - RM10
c. Official Land Search - RM50
i. Official land search is used by PS when they want to register Form
14A, Form 16A, etc.
ii. This is for perfection of transfer
 4. If you are acting for Developer’s Solicitor and the Developer has a few purchasers,
do we conduct land search of Master title only once for all the Developer’s
purchasers or have to do it a few times
a. Conduct land search for every file

STAMPING / ADJUDICATION
1. For stamping of SPA, do you submit for stamping and pay on the same day?
a. Depends on when you get notice of assessment. Usually, on same day
especially if early morning applied
2. Pay Stamp for DOA(T) first or RPGT first
a. RPGT - Anytime within 60 days from stamp of SPA. So can do it even before
DOA(T)
3. What provision says late penalty of stamping?
a. S.47A Stamp Act
i. Within 3 months after time of stamping - RM25 or 5% of chargeable
duty (whichever higher)
ii. 3-6 months - RM50 or 10% (whichever higher)
iii. >6 months - RM100 or 20% (whichever higher)
4. Which one comes first? Pay BPP to VS or adjudication of DOA(T)
a. Adjudicate DOA(T)
b. Process
i. Stamp SPA is paid
ii. BPP deposited with PS
iii. PS sends DOA(T) for adjudication
iv. BPP immediately released to VS
v. Valuation Notice issued
vi. PS pays Stamp of DOA(T)
vii. VS released BPP to V
5. How long do you have to stamp SPA?
a. S.47 Stamp Act - Duration to stamp SPA
i. 30 days from execution of SPA (to send for Valuation)
ii. 30 days from consent issued (to send for Valuation)
iii. 30 days from Valuation to pay stamp duty
6. How long do you have to stamp DOA(T)?
a. Same as SPA i.e. 30 days from SPA to send for valuation and 30 days from
Valuation Notice to pay stamp duty

RPGT
1. Does CKHT exist when you buy from developer?
a. No cuz the person selling is developer so no gains
2. What is purpose of CKHT 2A
a. Notify LHDN of Date & Price of Acquisition of Property
3. What is purpose of CKHT 1A
 a. Details of expenses incurred in acquiring and disposing property by V
b. If property sold within 6 years, have to pay RPGT
4. What is purpose of CKHT 502?
a. Payment of Real Property Gains Tax i.e. the tax V has to pay for the gain or
profit he earned from selling his property
5. When do you use CKHT 3?
a. When more than 6 years from buying property
i. But can also fill out CKHT 1A anyway
6. CKHT Form for Intervivos?
a. JN____
7. What provision says CKHT has to be filed within 60 days
a. S.21B(1) RPGT Act
8. What provision says penalty for not filing CKHT in time?
a. S.21B(2) RPGT Act - Has to pay the retention sum + 10% of the retention
sum

REGISTRATION
1. Documents needed to register Form 14A + Form 16A
a. Quit rent
b. Assessment receipt
c. Form 14A
d. Stamp Cert Form 14A
e. Form 16A + Annexure (2 copies)
i. 1 to Bank
ii. 1 for purchaser
f. Consent (if got RII)
g. IC V and P
h. IDT
2. Whether need to register
a. DOA(T) - No need
b. DOA(S) No need
c. PA - Register at High Court
d. DRR - Revocation made at High Court
3. Can you register Form 14A & Form 16A on the same day?
a. Yes. it’s same with DOA(S) and DOA(T)

NOTICE OF ASSIGNMENT
1. What is a Notice of Assignment?
a. A Notice of Assignment is a notice given to the Developer notifying them of
the completion of assignment between the Vendor and Purchaser
b. This helps them transfer the title straight to the Purchaser once the Strata title
is issued
2. When is Notice of Assignment given?
a. Cash
i. After DOA(T) stamped
 b. Loan
i. PFS execute DOA(S)
ii. Filing PA
iii. Then give notice of assignment
iv. Then advice release of loan amount (or balance loan if got redemption
sum previously)

HDA
1. What is the difference between Schedule G/I and Schedule H/J
a. Schedule G & H are for sell then build concept
b. Schedule I & J are for build then sell concept
2. When can defect liability period be invalid
a. If you do renovation

MISCELLANEOUS
1. If Master Title subject to RII, is consent required to be obtained?
a. No cuz title not yet issued so we dont know the particulars of the title.
b. Once title issued, you need to apply for consent to transfer.
c. When title is issued, it is in the name of the developer, but then the developer
has to seek consent to transfer them to the purchasers.
d. But if the purchaser makes a sub-sale, the developer directly transfers to the
sub-purchaser
e. Need to notify developer of the sub-sale in Notice of Assignment so that,
when seeking consent to transfer, the developer can terus transfer to sub-
purchaser
2. Any online website that you can use to do things like stamping, paying RPGT, etc.
a. RPGT - STILL HAS TO BE PHYSICAL
b. Stamping - STAMPS Hasil Website by LHDN
c. Land Search - PTG website
d. Bankruptcy - e-insolvency
3. What stage should P deposit BPP with PS and when should BPP be released?
a. After stamping of SPA, BPP should be deposited to PS
b. PS sends DOA(T) to be adjudicated and released BPP to VS
4. In cash transaction, what do purchaser get in exchange for deposit
a. They want the IDT
5. Rent
a. Quit Rent - Cukai Tanah (Land Office will issue and we pay there)
b. Assessment Receipt - Cukai Pintu (Majlis Perbandaran Negeri)
6. Who gives confirmation on differential sum and when’s the cut off date to pay
differential sum?
a. VS in letter of confirmation. Anytime but before Advise Letter by PFS to Bank
to release loan sum.
Concepts
1. RPGT
a. Formulas
i. Gross Chargeable Gain (GCG) =
1. [Disposal Price - Incidental Costs] - [Acquisition Price +
Incidental Costs]
ii. Net Chargeable Gain Gains (NCG) =
1. Gross Chargeable Gain - 10% of Gain/ RM10,000 whichever is
greater
iii. RPGT = Net Chargeable Gains x Rate of Tax (according to the year
it’s disposed)
2. Completion Period
a. From Date of SPA. Depends on terms of SPA
3. Extended Period
4. Defect Liability Period
a. Clause 27(1) Schedule G - 24 months after date of VP ( a day after taking
VP)
b. Clause 30(1) Schedule H - 24 months after date of VP
5. Vacant Possession
a. Clause 24(1) Schedule G - 24 months from date of Agreement of Schedule
G
b. Clause 25(1) Schedule H - 36 Months from date of Agreement of Schedule
H
6. CHANGE PERSPECTIVE IF YOU ACT FOR VENDOR. HOW’S THE PROCESS?
WHEN U REGISTER CKHT 1A AND ALL
7. Provision for stamping
a. TRANSFER
i. Section 4(1) of the Stamp Act 1949 - requirement to pay stamp duty for
instruments specified in the 1st Schedule of the Stamp Act 1949 chargeable
with the duties specified within that Schedule.
ii. Item 32(a) 1st Schedule of the Stamp Act 1949 which relates to a transfer
or assignment by sale of a property i.e deals with Form 14A/DOA(T) which
relates to a transfer/assignment via a sale of property.
iii. Item 32(a) 1st Schedule of the Stamp Act 1949 provides that for every
RM100 or fractional RM100 of the property’s market value of the property or
amount of consideration, whichever is higher, there must be a payment of
RM1.00 on the first RM100,000 [Item 32(a)(i) of the Stamp Act 1949] i.e.
1% of the first RM100,000. Then, RM2.00 will be imposed for the amount in
excess of RM100,000 but not more than RM500,000 [Item 32(a)(ii) of the
Stamp Act 1949] which equates to 2% of the next RM400,000 (which is the
amount between RM100,000 and RM500,000). Next, RM3.00 will be
imposed in excess of RM500,000 but not more than RM1,000,000 [Item
32(a)(iii) of the Stamp Act 1949] which is equivalent to 3% of the next
RM500,000 and finally, RM4.00 will be imposed for the amount in excess of
RM1,000,000 [Item 32(a)(iv) of the Stamp Act 1949] i.e. 4% is imposed on
any amount that exceeds RM1,000,000.
 b. LOAN
i. Section 4(1) of the Stamp Act 1949 - that the instruments specified in the
1st Schedule of the Stamp Act 1949 is chargeable with the duties specified
within that Schedule.
ii. Item 12 of the Stamp Act 1949 - if an assignment is made by way of
security, the payment of stamp duty will be similar to the payment due under
a charge i.e. Item 27
iii. Item 27(a)(iii) of the Stamp Act - where a charge instrument (or in this case,
DOA(S)) is the only principal security for the payment of money and it is
neither a loan to a small or medium enterprise or a foreign currency/syariah
currency loan, then the stamp duty payable would be RM5.00 for each
RM1,000 of the security amount.
iv. FORMULA = RMx / 1000 x RM5 =
1. For every RM1000, must pay RM5
8. Exception to Stamping
a. Intervivos
i. Stamp Duty (Remission) (No 7 Order 2002) [PU(A) 434/2002 Stamp Duty
(Exemption)(No 10 Order 2007 [PU(A)
ii. 420/2007 stamp duty exemption for a transfer of property between family
members by way of love and Affection.
1. Husband-Wife - 100% off
2. Wife-Husband - 100% off
3. Mother/Father-Child - 50% off
4. Child-Mother/Father - 50% off
b. Where Property Below RM500k
i. Stamp Duty Exemption Order 2021 [P.U. (A) 53]
1. Stamp duty of transfer of one unit of residential property by
individual will be exempted if
a. Property not more than RM500,000
b. SPA for the purchase is executed between 1/1/2021 -
31/12/2025
c. Purchaser has never owned any residential property
including a residential property obtained through
inheritance or gift (held individually or jointly)
9. Exception to RPGT
a. Private Residence
 i. S.8 RPGTA read together with Schedule 3
1. Disposal of private residential by an individual (Citizen/PR) is
given once in a lifetime exemption (to submit electricity and
water bill upon submission of CKHT 1A and CKHT 3)
b. RM10,000 / 10% Discount
i. S.9 RPGTA read together with Schedule 4
ii. Not applicable to companies
c. Intervivos
i. Para 12 Schedule 2 RPGTA - When disposal is made as a intervivos
gift between parent-child, husband-wife, grandparent-grandchild, the
donor shall be deemed to have received no gain and suffered no loss
on the disposal of the asset
10. Concept Cukai
a. Below RM100k, no need cukai pintu
11. Perfection
a. When strata title issued, PS send letter to D if they’re ok with direct transfer to
P or have to go through Vendor first?
b. If go through Vendor, Vendor has to pay cost perfecting it to P
i. If have to go through V first
1. Stage 1
a. D apply for blanket consent (RM100)
b. V will have to CTC the consent and pay CTC amount
(RM50)
i. Land Registrar will CTC
c. V adjudication of Form 14 A and pay stamp duty (Full
amount of adjudication of Form 14A cuz no DOA(T)
before)
d. V register
i. Form 14A - RM1500 (if property value more
than RM1,000,001) (Minimum RM300)
ii. Consent - RM50
2. Stage 2
a. V has to apply for consent to transfer (RM 50)
b. Purchaser adjudication of Form 14A and pay stamp
duty (RM10)
c. Purchaser register
i. Form 14A R- M1500 (if property value more
than RM1,000,001) (Minimum RM300)
ii. Consent - RM50
ii. If direct to Purchaser
1. D apply for blanket consent (RM100)
2. Purchaser will have to CTC the consent and pay CTC amount
(RM50)
a. Land Registrar will CTC
3. Purchaser adjudication of Form 14 A and pay stamp duty
(RM10)
4. Purchaser register
a. Form 14A - RM1500 (if property value more than
RM1,000,001) (Minimum RM300)
b. Consent - RM50