SBC/CIR/064/2024

02nd August 2024


Dear Members and Pupils of the Selangor Bar,


The Lembaga Hasil Dalam Negeri Malaysia (LHDNM) has recently introduced a new feature in its MyTax portal called “Lawyer’s Role” (also known as “Peranan Peguam”) to cater to electronic submissions Real property Gains Tax (“CKHT”) Forms and payment by an advocate and solicitor or persons authorised by the said advocate and solicitor. The initiative was to facilitate submission of the CKHT forms and the relevant payments to LHDNM. 


To access or use the Peranan Peguam, a partner or sole proprietor of a legal firm must follow the registration process for Peranan Peguam set by LHDNM and whereby, the partner or sole proprietor would then need to log into his/her personal MyTax account, to register and authorise the staff to use the CKHT functions within MyTax portal. Upon successful registration, a MyTax ID will be given by LHDNM. Unlike the STAMPS system which is registered under a legal firm, Peranan Peguam MyTax ID can only be issued to individuals be it to the advocate and solicitor concerned or to their respective authorised staff under Section 57A of the Real Property Gains Tax Act, 1976.


The Selangor Bar Conveyancing Practice Committee (“CPC”) has received numerous complaints and Members have also raised their concerns in using the Peranan Peguam. To assist the Members, CPC had a meeting with the LHDNM, Cyberjaya on 12th July 2024. CPC had raised several issues on the functionality and workability of Peranan Peguam for e-CKHT, where any submissions made by the authorised staffs is in their personal capacity cannot be monitored by the firms whenever necessary. 


CPC has proposed that LHDNM emulate e-STAMPS system where each and every legal firm can get access to the e-stamping system using the firm’s password and ID. In this way, the firm can monitor and retrieve records of e-CKHT submissions and payments.  


In the meantime, pending LHDNM’s review of CPC’s proposal, CPC is pleased to confirm that Members may still submit the hardcopies of the CKHT forms at the respective CKHT offices until further notice by LHDN. CPC has been informed by LHDNM that they intend to implement full e-CKHT Forms submission by year 2025.


Members are advised to please take note and be guided accordingly.


Thank you.


M K Thas

Chairman

Selangor Bar Committee

RECENT POSTINGS

Events with CPD points