如果业主没有聘请律师处理买卖产业交易，也不打算“共用” 买家律师帮忙处理相关手续，请问业主需要特别留意哪些买卖程序？
- 卖家需要参考回所签署的买卖合约，特别是转交空置管理权 (delivery of vacant possession) 的合约条款。
- 一般上，当买家银行发出贷款金额后，卖家有义务在指定的期限内把相关产业的全部钥匙、门卡等交给买家。
- 同时在一般的产业买卖交易中，如果业主在卖产业时赚取了盈利，业主将会被征收产业盈利税 (Real Property Gains Tax)，除非业主选择使用一生人一次的豁免产业盈利税的优惠。详情请看产业盈利税 Real Property Gain Tax和2020 振兴房地产措施+免产业税 的文章。
- 而买家律师须保留买卖价格的3%的金额 (称 retention sum) 并将其汇给内陆税收局，而其余的7%的金额将会发给业主。此外，业主本身也需要在买卖合约执行日起的60天内，填写并呈交相关产业盈利税的申报表格 (CKHT 1A) 给内陆税收局，并附上*相关文件，以申报产业盈利税。
- 转交空置管理权的条款的例子如下: –
“The Vendor shall deliver the vacant possession of the entire Property to the Purchaser within xxx Business Days from the date of the Purchaser’s Solicitors in receipt of the Balance Purchase Price…”
- 支出的分摊条款的例子如下：
“All quit rent and assessment imposed and other lawful outgoings payable in respect of the Property shall be apportioned between the parties hereto as at the date of delivery of the vacant possession of the Property…”
- 所须呈交的附属文件(复印版)：
- 已做印花盖章的买卖合约；
- 地契/土地查册报告；
- 由内陆税收局所发出的支付保留金的收据; 以及
- 任何索赔权利支持文件 (supporting documents for claiming permitted expenses and incidental costs)。
Section 21B: Duty of acquirer to retain and pay part of the consideration
(1) Subject to subsection (1A), where on a disposal to which section 13 applies, the consideration consists wholly or partly of money, the acquirer shall retain the whole of that money or a sum not exceeding three per cent of the total value of the consideration whichever is the less, and (whether or not that amount is so retained) he shall within sixty days after the date of such disposal pay that amount to the Director General:
Provided that the Director General may under special circumstances allow extension of time for that amount to be paid over.
参考：
1. 1967年产业盈利税法令 (Real Property Gains Tax Act 1976)
http://www.agc.gov.my/…/Draf%20muktamad%20Act%20169%20(13_1…
2. CKHT 1A 的最新表格：http://lampiran1.hasil.gov.my/pdf/pdfborang/CKHT_1A_1.pdf
Credits to Rebecca Leong
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