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The stamping deadline is 30 days after signing in Malaysia, or receipt in Malaysia if signed abroad. After that deadline, the penalty is RM50 or 10% of unpaid duty, whichever is higher, if stamped within the next three months. Later stamping attracts RM100 or 20%, whichever is higher. Those three months are a penalty band, not a free extension. ^[2]

For a cash or partly cash disposal in Part I, the buyer retains 3% of the total consideration, capped at the cash consideration. From year of assessment 2026, the buyer may retain and remit the seller's deemed assessment amount if lower and notified by the seller before remittance. Remit within 60 days of disposal unless HASiL grants extra time. Failure to pay attracts a 10% increase on the unpaid amount. ^{[6] [7] [8]}

For disposals from 2025 onwards, the seller must pay the tax or balance within 90 days of disposal. An original or additional assessment notice instead carries a 30-day payment period from the notice date. From 2026, HASiL can allow instalments for tax under a deemed assessment, on the amount and schedule it sets. ^{[9] [8]}

Yes. Under section 87 of Sarawak's Local Authorities Ordinance 1996, both seller and buyer of a rateable holding must notify the relevant council using Form F within three months after sale or transfer. When its owner dies, the person becoming owner by succession or otherwise must notify the council using Form G within one year of the death. Form G is the council's notice of transmission; land registration is a separate process. ^{[12] [1]}

The buyer and seller are exempt from filing RPGT returns where the disposal gain falls under income tax instead. HASiL gives the example of a developer selling a house held as business stock. A tax exemption on an ordinary private sale is different: CKHT 3 may still be needed to notify the exempt disposal. ^[9]