Change of Guards - The Real Estate and Housing Developers ...

President
Dato’ Michael Yam Kong Choy
Serai Saujana Development Sdn Bhd
Immediate Past President
Datuk Ng Seing Liong
Kota Kelang Development Sdn Bhd
Most Recent Past President
Dato’ Jeffrey Ng Tiong Lip
Urban Hallmark Properties Sdn Bhd
Deputy President
Dato’ Fateh Iskandar bin
Tan Sri Dato’ Mohamed Mansor
Glomac Enterprise Sdn Bhd
Vice-President/
Perak Branch Chairman
Dato’ Francis Lee Yew Hean
Antap Enterprises Sdn Bhd
Vice-President
Tn Hj Muztaza Mohamad
Fairview Development Sdn Bhd
Vice-President
Dato’ Soam Heng Choon
RB Land Sdn Bhd
Secretary-General/
Kedah/Perlis Branch Chairman
Dato’ Ricque Liew Yin Chew
Paramount Property (Utara) Sdn Bhd
Deputy Secretary-General
Dato’ Jamaludin Osman
Island & Peninsular Bhd
towards sustainable development
Change of Guards
the top property developers around the country convened at
REHDA’s Annual Delegates' Conference 2010 on 19 June 2010 to
review the term period of 2009/2010, and this time with the
additional agenda of electing a new National Council lineup.
Delegates were hosted to a specially arranged dinner on
18 June 2010, where outgoing President Datuk Ng Seing Liong
addressed the delegates, thanking them for their support and
cooperation throughout his years of presidency. Having served
the maximum tenure of two terms, it was time to pass the baton.
National Council members for the term 2010/2012 were
elected and announced at the ADC, and a new lineup of office
bearers were formed, headed by the new REHDA President Dato’
Michael KC Yam. The new National Council lineup is as follows:
National Treasurer
Mr Teh Boon Ghee
IGB Corporation Bhd
EXCO Members
Datuk Eddy Chen Lok Loi
Cekap Corporation Bhd
Penang Branch Chairman
Dato’ Jerry Chan Fook Sing
Asas Mutiara Sdn Bhd
Mr Anthony Cho Tian Han
Kamra Jaya Sdn Bhd
Johor Branch Chairman
Mr Simon Heng Kwang Hock
Property Village Berhad
Kelantan Branch Chairman
Dato’ Sekarnor Che Omar
Strata Merge (M) Sdn Bhd
Melaka Branch Chairman
Datuk Gwee Yew Kiat
Naga Jaguh Development Sdn Bhd
Negeri Sembilan Branch Chairman
Mr S. Sivanyanam
Mega 3 Housing Sdn Bhd
Pahang Branch Chairman
Mr Cheoh Chee Guan
Brilliant Foresight Sdn Bhd
Selangor Branch Chairman
Mr Ngian Siew Siong
Sunway City Berhad
Terengganu Branch Chairman
Mr Woo Mun Kit
Citiraya Development Sdn Bhd
Wilayah Persekutuan (KL)
Chairman
Mr Tong Nguen Khoong
Bukit Kiara Properties Sdn Bhd
Council Members
Tan Sri Datuk Chan Sau Lai
Beneton Properties Sdn Bhd
Dato’ Johan Ariffin
Mitraland Properties Sdn Bhd
Mr Che King Tow
Rimau Properties Sdn Bhd
Mr Albert Lai Tuck Yew
Comfort Enterprises Sdn Bhd
Mr Ng Lip Chong
Nee Yan & Co Sdn Bhd
june 2010
pp9309/12/2010 (026294)
Mr Poh Pai Kong
Tradewinds Corporation Bhd
Mr Soh Hong
Chin Pek Soo & Sons Sdn Bhd
Mr Tiah Oon Ling
Integrated Development Sdn Bhd
En Wan Hashimi Albakri
Sime Darby Property Bhd

2 | editorial
Greetings,
REHDA congratulates and warmly welcomes the
new National Council lineup for the term 2010/2012,
where some new faces are expected to add
vibrancy and progressiveness to the Association.
Whilst they may be new members to the Council,
they have already actively participated in the
Association’s activities prior to their election into
the National Council.
Throughout the month of May, the respective
REHDA Branch members sat at their Annual General
Meetings (AGM) to elect their new committee
members. REHDA also welcomes the four newly
elected Branch Chairmen and forward to them our
best wishes – Mr Tong Nguen Khoong of Bukit Kiara
Properties (Wilayah Persekutuan (KL) Branch), Mr
Ngian Siew Siong of Sunway City Berhad (Selangor
Branch), Mr Simon Heng Kwang Hock of Property
Village Berhad (Johor Branch), Mr S. Sivanyanam of
Mega 3 Housing Sdn Bhd (Negeri Sembilan
Branch).
REHDA also congratulates the Branch Chairmen
who have retained their seats, thanking them for
years of faithful service – Dato’ Francis Lee Yew
Hean of Antap Enterprises Sdn Bhd (Perak Branch),
Datuk Gwee Yew Kiat of Naga Jaguh Development
Sdn Bhd (Melaka Branch), Dato’ Jerry Chan Fook
Sing of Asas Mutiara Sdn Bhd (Penang Branch), Mr
Cheoh Chee Guan of Brilliant Foresight Sdn Bhd
(Pahang Branch), Mr Woo Mun Kit of Citiraya
Development Sdn Bhd (Terengganu Branch), Dato’
Ricque Liew Yin Chew of Paramount Property
(Utara) Bhd (Kedah/Perlis Branch), Dato’ Sekarnor
Che Omar of Strata Merge.
The Association looks forward to new
beginnings, new aspirations and new achievements
in the days to come.
This issue of REHDA Bulletin will also delineate
the details of Selangor’s definition of Bumiputera
released recently (Page 3 and 10), as well as
include main points on the Draft Guidelines for GST
on Property (Page 4, 5 and 8).
We wish you happy reading.
contents
cover story
> Change of Guards 1
announcement
> SELANGOR: Bumiputera Defined 3 & 10
industry matters
> Goods and Services Tax (GST) for
Property Development 4, 5 & 8
branch news
> REHDA Branches Elect Their Leaders 6 & 7
> Discussion with Datuk Bandar Kuala Lumpur 9
rehda institute
> REHDA Property Leader Forum 2010 10
> Green Solutions for Property Development
Conference 2010 (GSPD 2010) 10
> REHDA Institute and Danajamin Talk 10
diary
> May 2010 9
editorial
committee
chairman
Dato’ Michael KC Yam
members
Datuk Eddy Chen
Pn Rusnani Abd Rahman
Ms Debbie Loh
rehda bulletin is published by
Real Estate & Housing Developers’
Association Malaysia
No. 50G-3, 50H-3, 50I-3, Kelana Mall
Jalan SS6/14, Kelana Jaya,
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Tel: 03-7803 2978
Fax: 03-7803 5285 03-7805 1206
E-mail: secretariat@rehda.com
Website: www.rehda.com
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Whilst every effort is made to ensure the accuracy of the
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liable for any reproduction, omission, error or inaccuracy
of this publication.

SELANGOR: Bumiputera Defined
the Director of the Land and Mines Office of the State of Selangor has issued the circular
No. 5/2010 to specify the guidelines on eligibility for purchasing property allocated for the
bumiputera. The article below is a reproduction of the circular.
Garis Panduan Berhubung Kriteria Individu dan Syarikat bagi Permohonan Kebenaran
untuk Memiliki Hartanah di bawah Kuota Bumiputera di Negeri Selangor
1. Tujuan
Pekeliling ini disediakan sebagai garis panduan kepada Pentadbir Tanah Daerah
dan Jabatan-jabatan Kerajaan dalam Negeri Selangor berhubung criteria
individu dan syarikat Bumiputera bagi permohonan kebenaran untuk memiliki
hartanah di bawah kuota Bumiputera di Negeri Selangor.
2. Latar Belakang
2.1 Selaras dengan perwakilan kuasa oleh Majlis Mesyuarat Kerajaan Negeri
melalui keputusan Mesyuarat MMKN ke 12/2008 pada 28hb Mei 2008 dan
30hb Mei 2008 dan Warta Kerajaan Negeri Selangor No. 3378 bertarikh 4hb
Disember 2008, permohonan untuk mendapatkan pengesahan status
Bumiputera bagi individu/syarikat untuk pembelian hartanah di Negeri
Selangor diputuskan di peringkat Pengarah Tanah dan Galian Selangor.
2.2 Berdasarkan permohonan yang diterima, didapati terdapat keperluan untuk
satu dasar dirangka bagi mentakrifkan istilah Bumiputera dalam
mengendalikan permohonan kebenaran untuk memiliki hartanah di bawah
kuota Bumiputera di Negeri Selangor, tanpa seseorang individu atau
syarikat membuat permohonan untuk pengesahan status Bumiputera.
2.3 Sehubungan itu, kertas dasar berhubung perkara ini telah dibentangkan
dalam Mesyuarat Jawatankuasa Tetap Pembangunan Tanah dan Sumber
Alam pada 24 November 2009 dan selanjutnya diluluskan oleh Majlis
Mesyuarat Kerajaan Negeri yang disahkan melalui keputusan Mesyuarat
MMKN ke 6/2010 pada 10hb Februari 2010.
3. Kriteria Kelayakan Individu dan Syarikat bagi Permohonan Kebenaran untuk
Memiliki Hartanah di bawah Kuota Bumiputera di Negeri Selangor
3.1 Kelayakan seseorang individu atau sesebuah syarikat untuk memiliki
hartanah di bawah kuota Bumiputera di Negeri Selangor adalah
berdasarkan Perlembagaan Persekutuan Malaysia dan peruntukan undangundang
berikut:
3.1.1 Orang “Melayu” di bawah Perkara 160 (2), Perlembagaan
Persekutuan;
3.1.2 “Anak negeri” Sabah di bawah Perkara 161A (6) (b) Perlembagaan
Persekutuan dan Seksyen 2 (1) Interpretation (Definition of
Native) Ordinance Sabah (Sabah Cap. 64);
3.1.3 “Anak negeri” Sarawak di bawah Perkara 161A (6) (a) dan 161A (7)
Perlembagaan Persekutuan;
3.1.4 Orang Asli Semenanjung Malaysia di bawah Perkara 160 (2)
Perlembagaan Persekutuan dan Seksyen 3 Akta Orang Asli 1954
(Akta 134);
3.2 Bagi mempertimbangkan permohonan kebenaran untuk memiliki hartanah
di bawah kuota Bumiputera di Negeri Selangor, kelayakan sebagai
Bumiputera adalah berdasarkan keturunan dan fakta berikut:
3.2.1 Melayu iaitu:
3.2.1.1 Seseorang yang menganut agama Islam;
3.2.1.2 Lazim bertutur bahasa Melayu;
3.2.1.3 Mengamalkan adat istiadat Melayu; dan
3.2.1.4 Lahir sebelum Hari Merdeka di Persekutuan atau
Singapura/ibu atau bapanya; atau
3.2.1.5 Berdomisil di Persekutuan atau Singapura pada Hari
Merdeka; atau
3.2.1.6 Seseorang anak yang ibu atau bapanya lahir sebelum Hari
Merdeka di Persekutuan atau Singapura/datuk neneknya,
atau ibu atau bapanya yang berdomisil di Persekutuan atau
Singapura pada Hari Merdeka; dan
3.2.1.7 Dapat mengemukakan sijil kelahiran berkaitan.
announcement
| 3
3.2.2 Anak negeri Sabah iaitu:
3.2.2.1 Seseorang warganegara Malaysia yang merupakan anak
atau cucu kepada seorang daripada suatu ras asli bagi
Sabah, dan telah lahir (sama ada atau tidak pada atau
selepas Hari Malaysia) sama ada di Sabah atau dengan
bapanya berdomisil di Sabah pada masa kelahiran itu;
atau
3.2.2.2 Seseorang yang menetap di Sabah dan telah tinggal di
Sabah di kalangan anak negeri Sabah, yang mana ibu atau
bapa atau datuknya adalah negeri Sabah, atau
3.2.2.3 Seseorang yang menetap di Sabah terdiri daripada
kalangan orang Suluk, Kagayan, Simonol, Sibutu atau
Ubian atau penduduk asli Negeri Sarawak atau Negeri
Brunei yang telah tinggal berterusan selama tiga (3) tahun
sebelum dari tarikh beliau mengisytiharkan dirinya
sebagai anak negeri, mempunyai kelakuan yang baik
semasa tinggal di Sabah dan tidak tertakluk oleh
Immigaration Act 1959/63. Kecuali salah seorang ibu
bapanya terdiri daripada kalangan anak negeri yang
tinggal dan diketahui dikebumikan di Sabah, masa
kelayakan mesti dikurangkan kepada dua (2) tahun; atau
3.2.2.4 Seseorang yang menetap di Sabah yang merupakan
penduduk asli Republik Indonesia atau Sulu dari
kepulauan Filipina atau Malaya atau Singapura telah
tinggal dan menjadi penduduk selama lima (5) tahun dari
tarikh beliau mengisytiharkan dirinya sebagai anak negeri,
berkelakuan baik semasa tinggal di Sabah dan tidak
tertakluk kepada Immigration Act 1959/63; dan sekiranya
dikehendaki,
3.2.2.5 dapat mengemukakan sijil atau dokumen daripada
Mahkamah Anak Negeri yang mengisytiharkan beliau atau
ibu atau bapa atau datuk moyangnya sebagai anak negeri
Sabah.
3.2.3 Anak negeri Sarawak iaitu:
3.2.3.1 seseorang warganegara Malaysia yang tergolong dalam
salah satu daripada ras Bukitan, Bisayah, Dusun, Dayak
Laut, Dayak Darat, Kadayan, Kalabit, Kayan, Kenyah
(termasuk Sabup dan Sipeng), Kajang (termasuk Sekapan,
Kejaman, Lahanan, Punan, Tanjong dan Kanowit), Lugat,
Lisum, Melayu, Melano, Murut, Penan, Sian, Tagal, Tabun
dan Ukit; dan sekiranya dikehendaki,
3.2.3.2 dapat mengemukakan salinan warta daripada Mahkamah
Bumiputera yang mengisytiharkan beliau atau ibu atau
bapa atau datuk moyangnya sebagai anak Negeri
Sarawak.
3.2.4 Orang Asli Semenanjung Malaysia iaitu:
3.2.4.1 Mana-mana orang yang bapanya ialah anggota kumpulan
etnik orang asli, yang bercakap bahasa orang asli dan
lazimnya mengikut cara hidup orang asli dan adat dan
kepercayaan orang asli, dan termasuk seorang keturunan
melalui jurai lelaki orang itu;
3.2.4.2 Mana-mana orang daripada mana-mana kaum yang
diambil sebagai anak angkat semasa bayi oleh orang asli
yang telah dibesarkan sebagai orang asli, lazimnya
bercakap bahasa orang asli, lazimnya mengikut cara hidup
orang asli dan adat dan kepercayaan orang asli dan ialah
anggota suatu masyarakat orang asli; atau
more on page 10,

4 | industry matters
Goods and Services Tax (GST)
for Property Development
the goods and services tax (GST) is scheduled to be
implemented in Malaysia by mid-2011, taking over the
current sales tax system. The Royal Malaysian Customs
has taken the initiative to provide a set of draft
guidelines for REHDA’s feedback. The main points of the
draft guidelines are reproduced below.
A. INTRODUCTION
1. This Industry Guide provides information on how
the Goods and Services Tax (GST) works for
property developers. It will address the GST
treatment on activities of property developers,
including housing developers licensed under
Housing Developers (Control and Licensing) Act
1966, and any person engaged in or undertaking a
property development.
B. GENERAL OPERATION OF GST
1. The Goods and Services Tax (GST) is a tax on the
final consumption of goods and services. Unlike
the existing consumption tax i.e. Sales Tax system,
which is a single stage tax at manufacturers level,
the GST is a multi stage tax. Payment of tax is
made in stages on the value added by the
intermediaries in the production and distribution
chain. The tax is ultimately passed to the final
consumer. Therefore, the tax itself is not a cost to
the intermediaries and does not appear as an
expense item in their financial statements.
2. A person who is registered under the Malaysian
GST is required to charge the GST on his output of
taxable supply of goods and services made to his
customers. He is allowed to claim as credit any GST
incurred on his purchases which are inputs to his
business of making taxable supply of goods and
services. Thus, double taxation will be avoided as
only the value added at each stage is taxed.
C. OVERVIEW OF INDUSTRY
1. Property developers buy land, plan, create,
develop, design and market real property.
Developers work with many different people along
each step of the development of property.
Developers work with financiers, federal and state
authorities, local authorities, contractors, and
lawyers, engineers, surveyors, architects and
others.
2. Real estate refers to land and everything attached
to it, whether on or below the surface. Land
includes buildings, trees, vegetation and other
structures and objects in, under or over it. Real
property is the rights to use real estate and
includes activities concerned with ownership, use
and transfers of immovable property.
D. OVERVIEW OF GST TREATMENT
ON INDUSTRY
1. The supply of land and building for commercial,
administrative and industrial purpose is subject to
GST, while for agriculture and residential property
including residential house the supply is exempted.
The classification of land is based on the conditions
of use stated in the land title.
2. The sale and disposal of property involving a
transfer of ownership or title is regarded as a supply
of goods. In the case of taxable supply of completed
unit, GST is charged on the whole value of the
property when the land is made available to the
purchaser, that is on the date of conveyance. In the
case of taxable supply of real property under
construction, GST is charged on each and
successive interim or periodic payment. A
transaction which involves a transfer of possession
such as a lease and rental of property is regarded as
a supply of services. GST is imposed on each
successive lease or rental payment.
3. Where a developer charges his title to the lender to
get a loan (whether mortgage or lien) such action is
not regarded as a supply and is not subject to GST.
The act of entering or lifting of caveat is not a supply
by the lender or borrower.
4. Where the lender sells land under power of sale in
satisfaction of debt or foreclosures on the land of
the developer, the developer is regarded as making
a supply but the tax will be accounted by the lender.
5. All supplies are regarded as out of scope in relation
to charges and fees imposed by the Government to
real estate such as quit rent, premium, survey fees
(conducted) by Survey Department), registration of
titles and other payment. The assessment rates
imposed by the local authorities are also out of
scope of GST.
FREQUENTLY ASKED QUESTIONS
1. Registration
Q1: As a developer, I supply both commercial
and residential properties. Am I liable to be
registered?
A1: All developers engaged in or undertaking
property development, whether they are
companies, statutory bodies, societies,
partnerships or individuals are liable to be
registered if their annual turnover involving
taxable supplies in the past 12 months or
within future 12 months exceeds the
threshold. Taxable supplies include the sale,
lease and rental of non-residential property
(exempt supplies), and the value of property
put to private or non-business use.
Q2: If my annual turnover of taxable supplies does
not exceed the threshold, can I apply to be
registered?
A2: You may apply for voluntary registration, but
once you registered you must remain registered
for a minimum of two years.
2. Supplies
Q3: What are the supplies which are subjected to
GST in the real estate industry?
A3: The supplies which are subjected to GST include
the supplies of all buildings except residential
housing/building.
Q4: In the course of undertaking a property
development project, I have to surrender part
of my land/property back to the State
Authority without monetary considerations to
be used for educational, religious, charitable
or public purpose. These supplies include
roads, police station, schools, recreational
areas and other public amenities. Are these
supplies subject to GST?
A4: No, these are non supplies and hence are not
subject to GST. They are provided to the
authorities without monetary consideration in
the course of undertaking the property
development to supplement the main
development. They form part of the cost of
business and is costed into the price of the main
development.
Q5: I also have to transfer the infrastructure of
utility services such as substations, sewerage
treatment plant and water tank to the
respective utilities provider for a purely
nominal charge. Are these transfers/supplies
subject to GST?
A5: No, these are non supplies and hence are not
subject to GST. They are transferred to the
utilities providers at a purely nominal charge.
The utility providers are henceforth required to
maintain those infrastructure.
Q6: In relation to the question above, what
constitutes my taxable and exempt supplies?
A6: Your supply consist of supplies of the main
development that you charge your purchasers.
Your taxable supply is the sale of the commercial
buildings. Your exempt supply is the sale of your
residential housing.
Q7: I provide administrative services such as
providing endorsement of deed of assignment.
Are such administrative fees subject to GST?
A7: Yes, administrative fees incurred such as
endorsing the deed of assignment are subject to
GST because administrative fees are standard
rated supplies.
Q8: I charge interest for late payment. Is this
interest payment subject to GST?
A8: Interest payment related to late payment is
regarded as a penalty and is considered to be
out of scope. Therefore, it is not subject to GST.

Q9: Is the conversion premium imposed by the
Federal and State Authority subject to GST?
A9: No, the conversion premium and all other
premium and fees imposed by the Federal
and State Authority related to real estate is
regarded as out of scope and is not subject to
GST.
3. Time of Supply and Accounting Period
Q10: When and how do I account for GST for
supplies of uncompleted non-residential
property under progressive payment
contracts?
A10: You have to account for GST at the various
stages of the progressive/scheduled payment
based on the earlier of the following:
a. When tax invoice is issued; or
b. When payment is received.
Example 1:
A purchaser enters into an agreement to buy
a commercial building which is under
construction. The sales price of the building is
RM300,000.00. The payment is scheduled
for 4 successive interval payments and the
respective amounts to be paid is as follows:
Scheduled Payment Period Amount
1st payment (1 April) RM40,000.00
2nd payment (1 July) RM60,000.00
3rd payment (1 October 2006) RM80,000.00
4th payment (1 Jan) RM120,000.00
The developer subsequently issues a tax
invoice at each successive period. The GST
chargeability is as follows:
1st interval (April 1st)
Tax invoice = RM40,000.00
GST (40,000 X 4%) = RM1,600.00
2nd interval
Tax invoice = RM60,000.00
GST (60,000 X 4%) = RM2,400.00
3rd interval
Tax invoice = RM80,000.00
GST (80,000 X 4%) = RM3,200.00
4th interval
Tax invoice = RM120,000.00
GST (120,000 X 4%) = RM4,800.00
The developer accounts for GST based on the
date the tax invoice is issued. Assuming you
are on a monthly taxable period, if you issue
a tax invoice on 1st April, you have to account
for GST in your April GST return.
Q11: Do I have to account for GST on receipt of
payment for a booking fee?
A11: You do not have to account for GST on receipt
of payment of booking fee because it is not
regarded as part payment for the supply of
real property. However, if you receive
payment upon signing of Sales and Purchase
Agreement, that payment will form part
payment for the sale of real property and will
be subject to GST.
Q12: When do I have to account for GST on the sale
of a completed non-residential property?
A12: If the contract requires a purchaser to pay upon
signing of Sales and Purchase (S&P) Agreement
and a final payment, you have to account for
GST:
At the stage when S&P is signed
GST should be accounted at the earlier of the
following:
a. When a tax invoice is issued; or
b. When the payment is received.
At the transfer stage
GST should be accounted at the earliest of the
following:
a. When a tax invoice is issued;
b. When payment of the balance of the
purchase price is received;
c. When the property is made available to the
purchaser; or
d. When the transfer is effected.
4. Place of Supply
Q13: If I am a developer registered in Malaysia and
sells non-residential properties in Malaysia,
do I have to account for GST on my supplies?
A13: Yes, all non-residential properties disposed in
Malaysia by property developer registered in
Malaysia will be subjected to GST.
Q14: If I am registered in Langkawi and supply nonresidential
property in Langkawi, do I have to
account for GST?
A14: Langkawi is regarded as a Designated Area (DA).
Supplies within DA are disregarded. Hence they
are not subject to GST.
Q15: If I am registered in Langkawi and supply nonresidential
property outside Langkawi
(outside DA), do I have to account for GST?
A15: Yes, these supplies are subject to GST.
Q16: If a developer outside Designated Area in
Malaysia supply non-residential property in
the Designated Area, is the supply subject to
GST?
A16: No, the supply is not subject to GST. The supply
is disregarded. However, if the developer makes
a supply of residential property in the
Designated Area, he is regarded as making an
exempt supply.
5. Input Tax Credit
Q17: Is the input tax incurred for the entire property
development incorporating residential,
commercial and industrial units recoverable?
A17: No, only the input tax on goods and services
which are used or will be used wholly on making
taxable supplies is recoverable. You should
identify the inputs that are directly attributable
to making taxable supplies and claim that
portion. In this case, only the input tax for inputs
used wholly in making commercial and
industrial buildings is recoverable. Other
residual input tax is apportioned between the
taxable and exempt supplies.
industry matters
| 5
Q18: Can I claim input tax for the supplies
incidental to the supply of the main
development project? For example,
landscaping, roads, school, police station
and other public amenities?
A18: Yes, you can claim input tax incurred on
such works which is attributable to the
supply of the main development (making
commercial, industrial buildings and
residential houses). However, you can only
recover the input tax acclaim which is
attributable to taxable supplies of
commercial and industrial buildings. You
cannot recover input tax attributable to the
supply of residential house because it is an
exempt supply.
Q19: Is the entire residual input tax incurred
on goods and services recoverable?
A19: No, only the portion of residual input tax
which is attributable to making taxable
supplies is recoverable.
Q20: In relation to the answer above, how
should I claim my residual input tax?
A20: The residual input tax that relates to both
taxable and exempt supplies should be
apportioned to ascertain the portion of
input tax that is recoverable.
Example 2:
DEF Developer Sdn Bhd carries out a
development project consisting of 200 units
of residential houses, 20 units of
commercial building and 10 units of
industrial building. (These units are
regarded as the main development). For the
relevant taxable period, the value of the
residential houses is RM5,000,000 and the
value of the commercial and industrial
buildings is RM3,000,000. In the course of
carrying out this project, the developer also
supply basic amenities such as roads,
footpaths, drains and communal parking.
The residual input tax incurred in supplying
these residual inputs is RM4,000 in that
taxable period. The residual input tax
recoverable in that taxable period (using the
turnover method) is as follows:
Value of Supplies Amount
Value of residential input RM80,000.00
Total value of taxable
supplies
RM5,000,000.00
Total value of exempt
supplies
RM3,000,000.00
Residual input tax incurred RM3,200.00
Residual input tax recoverable:
Total Value of Taxable Supplies Total
= Input Tax X
Value of Taxable and Exempt Supplies
= RM3,200 X (RM5,000,000)
RM8,000,000
= RM2,000.00
The residual input tax recoverable is RM2,000.00.
more on page 8,

6 | branch news
REHDA Branches Elect Their Leaders
New Branch Committee Members 2010–2012
SELANGOR BRANCH
Branch Chairman
Mr Ngian Siew Siong
Sunway City Berhad
Immediate Past
Branch Chairman
Dato’ Fateh Iskandar bin
Tan Sri Dato’ Mohamed Mansor
Glomac Enterprise Sdn Bhd
Most Recent Past
Branch Chairman
Tn Hj Muztaza bin Hj Mohamad
Fairview Development Sdn Bhd
Deputy Branch Chairman
Mr Che King Tow
Rimau Properties Sdn Bhd
Branch Secretary
Mr Ng Boon Chan
Bandar Sepadu Sdn Bhd
Assistant Branch Secretary
Puan Hajjah Junaidah
bte Mohd Shazilli
Central Spectrum (M) Sdn Bhd
Branch Treasurer
Ir Tiah Oon Ling
Integrated Development Sdn Bhd
Branch Committee Members
Datuk Eddy Chen Lok Loi
Cekap Corporation Bhd
Datuk Ng Seing Liong
Kota Kelang Development Sdn Bhd
Mr Stanley Teh Guan Kok
Chuan Aik Development Sdn Bhd
Mr Vincent Khoo Peng Keong
Klang Development Sdn Bhd
Dato’ David Tan Thean Thye
Malayapine Estates Sdn Bhd
Encik Mohd Saleh Kailany
Sime UEP Development Sdn Bhd
Mr Khor Chap Jen
Bandar Setia Alam Sdn Bhd
JOHOR BRANCH
Branch Chairman
Mr Simon Heng Kwang Hock
Property Village Berhad
Immediate Past
Branch Chairman
Mr Lee Kim Chai
Panoramic Housing Devt. Sdn Bhd
Selangor Branch AGM
Past Branch Chairman
Mr Steven Shum Wing On
Tanah Sutera Development Sdn Bhd
Deputy Branch Chairman
Mr Koh Moo Hing
Tanah Sutera Development Sdn Bhd
Branch Secretary
Mr Siew Fook Wah
Leisure Farm Corporation Sdn Bhd
Assistant Branch Secretary
Ms Hoe Mee Ling
Bukit Indah (J) Sdn Bhd
Branch Treasurer
Mr Vincent Chong Kin Meng
Keck Seng (M) Berhad
Branch Committee Members
Dato’ Steve Chong Yoon On
Austin Heights Sdn Bhd
Mr Choo Hock Sing
Daiman Development Berhad
Mr Wong Boon Lang
Bazar Ria Sdn Bhd
Mr Wong Kuen Kong
Dynasty View Sdn Bhd
Branch Committee Members
Mr Tan Ban Meng
Himpunan Kurnia Sdn Bhd
En Mustaza bin Musa
Matrix Concepts Sdn Bhd
Branch Honorary Advisors
Dato’ A. Ponniah
Property Mart Sdn Bhd
Dato’ Hj Mohd Khalid bin Harun
Housecoff Sdn Bhd
Tn Hj Yaacob bin Hj Hussin
Bagan Pinang Development Sdn Bhd
Mr T Yogeswaran
United Properties Co-Operation
Sdn Bhd
NEGERI SEMBILAN BRANCH
PERAK BRANCH
Branch Chairman
Dato’ Francis Lee Yew Hean
Antap Enterprises Sdn Bhd
Immediate Past
Branch Chairman
Mr MK Rajah
Perak Real Estates Sdn Bhd
Deputy Branch Chairman
Mr Raymond Chan Chee Keong
Syarikat Larut Jaya Sdn Bhd
Branch Chairman
Branch Secretary
Mr S. Sivanyanam
Mega 3 Housing Sdn Bhd
Mr San Chak Chun
Jebong Housing Development
Most Recent Past
Sdn Bhd
Branch Chairman
Assistant Branch Secretary
Dato’ Soam Heng Choon
RB Land Sdn Bhd
Mr Soh Hong
Chin Pek Soo & Sons Sdn Bhd
Past Branch Chairman
Branch Treasurer
Mr Ng Lip Chong
Nee Yan & Co Sdn Bhd
Dato’ Hj Mohamed Razali
bin Khalid
Deputy Chairman
Buntong Maju Sdn Bhd
Ms Jenny Wang Lee Peng
Branch Patrons
Wingress Sdn Bhd
Mr Moses Tay Moh Seh
Honorary Branch Secretary Dilim Builders Sdn Bhd
En Mohd Sabri Ismail
Branch Committee Members
Bagan Pinang Development Sdn Bhd Mr Ng Poh Heng
Assistant Branch
CNT Builders Sdn Bhd
Honorary Secretary
Mr Yeow Boo Teik
Mr Alan Lai Chien Kong
Kemajuan Perbakti Sdn Bhd
Prosperity Development Sdn Bhd Mr Danny Chong Khong Shoong
Branch Treasurer
Mr Desmond Yap Poh Seng
Prestajaya Sdn Bhd
Kejutaan Land Sdn Bhd
Mr Bernard Tan Chor Hwa
Meru Valley Resort Bhd
Mr Chan Nam
Namcom Development Sdn Bhd
Melaka Branch Committee
Mr Chan Hoong Mun
Peng Yong Properties Sdn Bhd
Mr Looi Teik Aun
Rimawar Sdn Bhd
Mr Wani Choong Moh Guan
Sri Kancil Development Sdn Bhd
Mr Lau Eng Pun
Taiko Properties Sdn Bhd
Mr Tony Khoo Boon Chuan
Tumbuh Merata Sdn Bhd
MELAKA BRANCH
Branch Chairman
Datuk Gwee Yew Kiat
Naga Jaguh Development Sdn Bhd
Immediate Past
Branch Chairman
Datuk Peter Lim Cheow Seng
Yonsen Construction Sdn Bhd
Deputy Branch Chairman
Mr Tay Sin Wah
Salient Development Sdn Bhd
Branch Secretary
Mr Anthony Cho Tian Han
Kamra Jaya Sdn Bhd
Assistant Branch Secretary
Datuk Ngoh King Hua
Grand City Development Sdn Bhd
Branch Treasurer
Dato’ Ng Choon Koon
Wawasan Intact Development
Sdn Bhd
Branch Committee Members
Mr Ngoh Chun How
NKS Development Sdn Bhd
Mr Poh Geok Seng
PB Realty Sdn Bhd
Datuk Peter Lim Cheow Seng
Yonsen Construction Sdn Bhd
PENANG BRANCH
Branch Chairman
Dato’ Jerry Chan Fook Sing
Asas Mutiara Sdn Bhd
Immediate Past
Branch Chairman
Dato’ Eddy Choong Ewe Beng
Hock Hin Bros. Sdn Bhd
Recent Past Branch Chairman
Dato’ Ong Gim Huat
Kim Mansions Sdn Bhd

Throughout the month of May, the respective REHDA Branch members sat at their
Annual General Meetings (AGM) to elect their new committee members.
Deputy Branch Chairman
Mr Albert Lai Tuck Yew
Comfort Enterprise Sdn Bhd
Honorary Branch Secretary
Mr Teh Kiak Seng
Tambun Indah Sdn Bhd
Assistant Honorary
Branch Secretary
Mr Toh Chin Leong
IJM Properties Sdn Bhd
Honorary Treasurer
Mr Lau Eng Sim
MWE Properties Sdn Bhd
Branch Committee Members
Mr Ron Loh Chin Chuen
Ivory Square Sdn Bhd
Dr Lee Ville
Konturjaya Sdn Bhd
Mr Cheah Kheng Hooi
Sin Chor Chit Construction Sdn Bhd
Mr Chan Fock Seng
Chong Co & Hwa Sing Development
Sdn Bhd
Mr Ooi Wei Chong
Tanjung Park Development Sdn Bhd
Mr David Fong Chin Chong
Heavenly Heritage Sdn Bhd
WILAYAH PERSEKUTUAN (KL)
BRANCH
Branch Chairman
Mr Tong Nguen Khoong
Bukit Kiara Properties Sdn Bhd
Immediate Past
Branch Chairman
Dato’ Michael Yam Kong Choy
Serai Saujana Development Sdn Bhd
Most Recent Past
Branch Chairman
Mr Teh Boon Ghee
IGB Corporation Sdn Bhd
Deputy Branch Chairman
Mr Tan Ching Meng
MSL Properties Sdn Bhd
Branch Secretary
En Wan Hashimi Albakri
Sime Darby Properties Sdn Bhd
Assistant Branch Secretary
En Nazarudin Ab Rahim
KIP Land Sdn Bhd
Branch Treasurer
Dato’ Lawrence Low Wui Keong
CRSC Property Sdn Bhd
Branch Committee Members
Tan Sri Dato’ Hj M. Ariffin Yusuf
Primabina Development Sdn Bhd
Mr Poh Pai Kong
Tradewinds Corporation Bhd
Mr Chan Wing Kwong
Bolton Berhad
Mr Lum Tuck Ming
Sunrise Berhad
Pn Myrzela Sabtu
Naza TTDI Sdn Bhd
Mr Chan Kin Meng
Beneton Properties Sdn Bhd
Mr Ter Leong Yap
Sunsuria Development Sdn Bhd
PAHANG BRANCH
Branch Chairman
Mr Cheoh Chee Guan
Brilliant Foresight Sdn Bhd
Immediate Past
Branch Chairman
Mr Jonathan Kok Keng Fai
Macinda Sdn Bhd
Recent Past Branch Chairman
Mr Chin Yoke Kan
Tunas Manja Development &
Construction Sdn Bhd
Deputy Branch Chairman
Mr Chua Say Chai
Ming Hooi Development Sdn Bhd
Branch Secretary
Mr Wong Kok Loon
Wong Fook Construction Sdn Bhd
Assistant Branch Secretary
En Mohd Asri bin Mohamad Ripin
PASDEC Corporation Sdn Bhd
Branch Treasurer
Mr Darren Pang Kwei Seen
Perumahan Satelit Jaya Sdn Bhd
Branch Committee Members
Dato’ Ng Leong Hai
Special Selection Sdn Bhd
Mr Ong Thian Yew
Greenlast Housing Devt. Sdn Bhd
Mr Loo Chin Yew
Eastern Fame Sdn Bhd
Mr Hiew Yun Fong
Elephant Engineering Sdn Bhd
Wilayah Persekutuan (KL) Branch Committee
Mr David Choi Beng Kuan
CKC Developments Sdn Bhd
Ms Chong Yen Ni
Hui Tat Builders Sdn Bhd
TERENGGANU BRANCH
Branch Chairman
Mr Woo Mun Kit
Citiraya Development Sdn Bhd
Deputy Branch Chairman
En Rashidi bin Dato’ Hj Abd Wahab
Tanjong Development Sdn Bhd
Branch Secretary
Tn Hj Zainuddin bin Abu Bakar
Pembinaan ANZ Sdn Bhd
Assistant Branch Secretary
Puan Wan Siti Hajar
bt Wan Embong
Konsortium Perumahan Rakyat
Terengganu
Branch Treasurer
Mr Chong Fah Ming
Trek Development Sdn Bhd
branch division news
Branch Committee Members
Mr Loh Wai Keat
Keatyew Development Sdn Bhd
Dato’ Syed Zulkiflee
bin Syed Abdullah
Syarikat Sakan Sdn Bhd
Ms Lee Suan Mooi
Kubang Pasu Development Sdn Bhd
Mr Tey Hock Seng
Kota Setar Land Sdn Bhd
En Zuber bin Ahmad
Aima Development Sdn Bhd
En Zawawi bin Wahab
Plenitude Heights Sdn Bhd
Mr Ooi Cheng Soon
Eternal Development Sdn Bhd
Mr Khow Meng Hooi
Unikor Enterprise (K) Sdn Bhd
Ms Angie Ng Mooi Choo
OSK Properties Sdn Bhd
Mr Lim Chang Chow
Sri Awona Sdn Bhd
KEDAH/PERLIS BRANCH
KELANTAN BRANCH
Branch Chairman
Dato’ Sekarnor Che Omar
Branch Chairman
Strata Merge (M) Sdn Bhd
Dato’ Ricque Liew Yin Chew Deputy Branch Chairman
Paramount Property (Utara) Sdn Bhd Mr Ong Thim Kuang
Immediate Past
Vimaco Enterprise Sdn Bhd
Branch Chairman
Branch Secretary
Dato’ Wira Hj Tajudin
Tn Hj Mohd Basir bin Junoh
bin Hj Hashim
Berkat Makmur Jaya Development
Eupe Kemajuan Sdn Bhd
Sdn Bhd
Most Recent Past
Assistant Branch Secretary
Branch Chairman
Mr Oie Poh Choon
Dato’ Haji Abdul Halim
Df Prima Build & Development
bin Haji Che Din
Sdn Bhd
Aima Development Sdn Bhd
Branch Treasurer
Deputy Branch Chairman En Mohd Adib Abd Satar
Mr Rick Cheng Wooi Seong
Nusajaza Development Sdn Bhd
Encomas Sdn Bhd
Branch Committee Members
Branch Secretary
Dato’ Samsuri bin Awang Mat
Mr Yeoh Su Guan
Dataran Fajar Development
Jesin Development Sdn Bhd
Sdn Bhd
Branch Treasurer
Mr Lee Hor Yin
Nepta Development Sdn Bhd
Mr Khor Pho Juan
KPJ Development Sdn Bhd
En Zulkarnain bin Mohamed
Daxmaster Sdn Bhd
Assistant Branch Secretary En Mohd Radzi bin Mohd Zain
Ms Beh Suan Sim
SPP Development Sdn Bhd
Ambangan Heights Sdn Bhd
Mr Alan Teng
Pembinaan Medan Megah Sdn Bhd
Kelantan Branch Committee
| 7

8 | industry matters
, continued from page 5 Goods and Services Tax (GST) for Property Development
Q21: Instead of the turnover method, can I claim
my input tax using alternative method such
as floor space or input method?
A21: To use an alternative method, you have to
apply to the Customs Department.
Q22: Can the Director-General of Customs direct
me to use an alternative method of
apportionment other than the standard
method (turnover method)? Can the direction
be backdated?
A22: Yes, the Director-General of Customs can direct
you to use an alternative method of apportion
such as gross floor area or quantities of output.
However, such direction becomes effective
from the date it is given or later, but cannot be
backdated.
Q23: Can I claim input tax on speculative supplies
which are incurred in the course of
investigating potential projects?
A23: Where the land has not been acquired, the
input tax incurred on speculative supplies such
as consultant/professional fees, finders fees,
feasibility studies should be regarded as
residual input tax, and input tax can be
claimed accordingly. In the later stage, where
land is acquired and you are making a supply,
you can attribute the input tax to either taxable
(if making non residential supplies) or exempt
supplies (if making residential supplies), or
apportion the input tax (if making mixed
supplies).
6. Retention Amount
Q24: When the customer pays a deposit to a
lawyer who acts as the developer’s agent,
does the deposit trigger a tax point?
A24: Yes, the tax point is triggered when the deposit
amount is received.
Q25: When the customer pays a deposit to a
lawyer acting the capacity of stakeholder,
does the deposit trigger a tax point?
A25: No, the tax point is not triggered until the
money is released by the stakeholder to the
developer.
Q26: When can your client claim input tax on
retention sum?
A26: When the retention sum is released to you and
you issue him a tax invoice.
7. Liquidated Damages
Q27: Do liquidated damages involving late
delivery charges have any GST implication?
A27: No, liquidated damages involving late delivery
charges do not have GST implications because
they are not payment for a supply.
Q28: If I have to pay liquidated damages and at
the same time charge the client for another
supply, can I set the amount off each other?
A28: No, you cannot reduce the value of your taxable
supplies by setting the amounts off each other
because they are in respect of two different
supplies. You have to account separately. In
case the supply to the client is taxable, you
have to charge GST in respect of the supply.
8. Transitional Issues
Q29: Are contracts signed before the GST
implementation liable for GST?
A29: Taxable property completed and delivered
after the GST implementation date is subject
to GST even though the contracts were
signed before the GST implementation date.
Q30 In the case of property are contracts signed
which span the transitional period (preand
post-GST implementation date) liable
for GST?
A30: The value of the portion of property made
available before GST implementation is not
subject to GST. However the value of the
property on the portion to be delivered after
GST implementation date will be subjected to
GST. In other words, for semi completed
property (those under construction subject to
periodic payment), GST is applicable only on
the value of the portion made available after
GST implementation date.
Example 3:
(Assumption: GST to be implemented on
1 July 2011)
KL Sdn Bhd signs a contract with JK Sdn Bhd
to buy a commercial building. The contract is
scheduled to begin on 16 July 2010 and
completed by 30 July 2011. Under the
contract of agreement, KL Sdn Bhd will
receive an amount as provided under the
progress payment schedule. KL Sdn Bhd will
invoice JK Sdn Bhd middle of each month. On
15 July 2011, KL Sdn Bhd lodges a claim
amounting to RM200,000.00 for value added
to the building between 15 June to 14 July
2011.
The GST due for value added of building after
GST implementation is as follows:
GST = RM200,000.00 X 15/30 X 4% = RM4,000.00
Total period involved in valuation = 30 days
Period after GST implementation = 15 days
For the period from 15 July till 30 July, that is
the period during GST implementation, the
total value of the remaining portion of the
building delivered is subject to GST.
Assuming the value is RM120,000, the GST =
RM120,000 X 4% = RM4,800.00.
Q31: What are the consequences if I do not make
a provision to include the element of GST in
my contract?
A31: Failure to include the GST provision may
make the developer unable to recover the
GST from the client.
Q32: Do I have to account for GST on property
completed before GST era but sold only
after GST era?
A32: Property completed before GST
implementation but sold only after GST
implementation period will be subject to GST.
Completed property refers to property issued
with a Certificate of Practical Completion or a
Certificate of Completion and Compliance.
9. Other Issues
Q33: Do I have to account for GST if my project is
abandoned?
A33: During the period the project is abandoned,
you may not be making a taxable supply in
respect of the abandoned property and
therefore you do not have to account for GST.
However, if you received any payment or
issued any invoice during this period, you
have to account for it. If you had issued a tax
invoice and accounted for it but did not
receive payment within 6 months, you can
recover the GST as bad debt relief.
Q34: I make payment to my contractor to
compensate him for losses due to
temporary suspension of work. Is the
payment paid for temporary suspension of
work requested by me subject to GST?
A34: Payment for compensation for losses to
contractor due to temporary suspension of
work requested by you is not subject to GST.
Q35: I supply materials and utilities and loan
workers to contractors for use in my
project. Can I contra the value of the
materials, utilities and workers I supply to
the contractor from value of the
construction services supplied to me?
A35: No. These two are regarded as two different
supplies. You have to charge GST for the full
value of the materials, utilities, workers
service you supply to the contractor. Similarly
the contractor will have to charge you the full
value of the construction services supplied to
you.
10. Further Assistance and Information
For further assistance and information, please contact
our officers at our GST office.
ROYAL MALAYSIAN CUSTOMS
GST Unit, Level 9 South
Ministry of Finance Complexes
Precinct 2
62592 Wilayah Persekutuan Putrajaya
Tel: 03-8882 2420
Fax: 03-8882 2132
THIS IS A DRAFT COPY AND IS SUBJECT TO
FURTHER AMENDMENTS

Wilayah Persekutuan (KL) Branch
REHDA Wilayah Persekutuan (KL) Branch
held a discussion with Datuk Bandar Kuala
Lumpur on 7th May 2010 at DBKL
Headquarters, Kuala Lumpur to discuss
current industry issues pertaining to the
property sector. Y Bhg Datuk Seri Ahmad Fuad
bin Ismail, Datuk Bandar Kuala Lumpur chaired
the meeting which was attended by senior
officials from the Ministry of Federal
Territories & Urban Wellbeing, Pejabat
Pengarah Tanah dan Galian Wilayah
Persekutuan (PPTGWP), DBKL and REHDA WP.
Some of the main areas of discussion include:
• Improvement in DBKL OSC implementation
and introducing OSC Online;
• Improvement in the Planning Approval
Applications process including hillslope
development guideline, new Development
Charge and procedures, new Kaedah 5 and
carpark requirements for developments
near transit stations;
May 2010
date events date events
4
7
10–11
11
12
14
18
19
MHLG – Meeting to Discuss “Projek Perintis Pelaksanaan
Sistem Pengumpulan & Penggunaan Semula Air Hujan
(SPAH)”. Attended by Ir Ng Lip Khong and En Muhammad
Hanafi.
Attorney-General’s Chambers – Workshop on Drafting of
Subsidiary Legislation. Attended by Datuk Ng Seing Liong, JP
as panelist.
KeTTHA – Bengkel Pelan Induk Kecekapan Tenaga Negara.
Attended by Dato’ Ricque Liew Yin Chew and Ir Ng Lip Khong.
Ministry of Foreign Affairs – Briefing with
Non-Government Organisations and Civil Society
Organisations on Civil Rights. Attended by
En Muhammad Hanafi.
PEMANDU – National Key Economic Activities (NKEA)
Workshop. Attended by Dato’ Fateh Iskandar, Pn Rusnani
Abd Rahman and Ms Debbie Loh.
EXCO Meeting.
National Hydraulics Research Institute of Malaysia of the
Ministry of Natural Resources and Environment – Workshop
on River Reserve Zones in Malaysia. Attended by Mr Tiah
Oon Ling.
Building Management Association of Malaysia – Meeting of
the Protem Executive Committee. Attended by Datuk Eddy
Chen Lok Loi.
MHLG – SPAH Site Visit to Bandar Utama. Attended by
Dato’ Ricque Liew, Mr Ng Lip Chong and Ir Ng Lip Khong.
Discussion with Datuk Bandar Kuala Lumpur
• Quality of building architecture in Kuala
Lumpur including encouraging ‘Green
Building’, ‘Connectivity’ between
buildings, promoting Solid Waste
Management System and beautifying
‘River Corridors’;
• Promote new development concept for
shophouses;
• Construction site operation hours;
• Draft Kuala Lumpur City Plan 2020;
• Review of Bumiputra quota policy and
release of unsold Bumiputra quota units;
• Proposed equitable formula for share unit
allocation for strata developments;
• Proposed legislation for En-Bloc
(Collective Sale)
developments;
• Application for
Subdivision of
Interaction between Datuk
Bandar Kuala Lumpur and
REHDA WP.
19
20
21
22
24
24–26
25
diary / branch news
| 9
Meeting with MASB and Malaysia Institute of Accountants on
IFRIC 15. Attended by Mr Soo Chan Fai, Datuk Ng Seing Liong,
Ms Wong Sheue Yann, Mr Shivanandha Chellapah, Mr Soo
Kok Wong, Ms Karen Seow, Mr Tang Kin Kheong, Mr Pascal
Jauffret and Ms Sar Sau Yee.
CIDB – Task Force Meeting on Green Technology for
Construction Industry. Attended by En Wan Hashimi Albakri.
JPBD – Expert Talk on Low Carbon Society for Built
Environment and Green Technology. Attended by
Mr Tan Ching Meng.
National Council Meeting at Rehda Secretariat.
Friendly Golf Dinner at Klang Seafood Restaurant,
Pandamaran, Klang.
SPAN Meeting. Attended by Mr Ng Lip Chong, Mr S.
Sivanyanam, Mr Tiah Oon Ling, Pn Rusnani Abd Rahman and
En Muhammad Hanafi.
JPBD – NKRA Safe City: Committee Meeting and Workshop on
House Security Features and Crime Prevention Checklist
Through Environmental Design (CPTED). Attended by
En Shahar Mohd Shah from Sime Darby Properties Sdn Bhd,
Pn Rusnani Abd Rahman and Mr Soon Teck Giap from REHDA
Wilayah Persekutuan (KL).
MPC – Focus Group Meeting on Registering Property.
Attended by Dato’ Ricque Liew Yin Chew.
Building (Strata Application) prior to
Building Plan approval and upfront
payment of strata application fees to
Board of Land Surveyors;
• Proposed Briefing and Site Visits to
Development Projects in Kuala Lumpur;
and
• Proposed Official Study Visit between
DBKL and REHDA WP.
The Branch continues to hold regular
dialogues with the Ministry and its Agencies to
enhance their public delivery service system
towards its vision of becoming a World-Class
nation by the year 2020.n

10 | announcement / rehda institute
, continued from page 3
SELANGOR: Bumiputera Defined
3.2.4.3 Anak daripada mana-mana penyatuan antara
seorang perempuan orang asli dengan seorang
lelaki daripada suatu kaum lain, dengan syarat
bahawa anak itu lazimnya bercakap bahasa orang
asli, lazimnya mengikut cara hidup orang asli dan
adat dan kepercayaan orang asli dan masih lagi
menjadi anggota suatu masyarakat orang asli.
3.3 Sehubungan itu, criteria bagi individu yang boleh dipertimbangkan
ialah:
3.3.1 Sekiranya pembelian secara tunggal, pemohon adalah
berketurunan Melayu, anak Negeri Sabah/Sarawak atau
orang Asli Semenanjung Malaysia;
3.3.2 Sekiranya pemohon tidak memenuhi kelayakan sebagai
Bumiputera, ibu atau bapa pemohon atau sekiranya perlu,
datuk atau nenek atau moyang pemohon, adalah
berketurunan Melayu, anak Negeri Sabah/Sarawak atau
orang Asli Semenanjung Malaysia;
3.3.3 Sekiranya pembelian secara bersama, suami/isteri adalah
berketurunan Melayu, anak Negeri Sabah/Sarawak atau
orang Asli Semenanjung Malaysia;
3.3.4 Sekiranya pemohon lahir di luar Negara, pemohon adalah
warganegara Malaysia dan ibu atau bapa atau suami/isteri
adalah berketurunan Melayu, anak Negeri Sabah/Sarawak
atau orang Asli Semenanjung Malaysia.
3.4 Kriteria bagi syarikat yang boleh dipertimbangkan selaras dengan
Surat Pekeliling Perbendaharaan Bil. 4 Tahun 1995 ialah dengan
memenuhi kesemua syarat-syarat berikut:
3.4.1 Majoriti atau sekurang-kurangnya 51% daripada pemilik
saham syarikat dimiliki oleh Bumiputera di mana pemilikan
saham individu Bumiputera hendaklah melebihi saham
individu bukan Bumiputera;
3.4.2 Majoriti atau sekurang-kurangnya 51% daripada ahli
Lembaga Pengarah syarikat terdiri daripada individu
Bumiputera;
3.4.3 Majoriti atau sekurang-kurangnya 51% daripada pekerja
syarikat hendaklah terdiri daripada individu Bumiputera;
3.4.4 Jawatan Ketua Eksekutif, Pengarah Urusan atau Pengurus
Besar dan jawatan-jawatan penting lain (key post)
hendaklah dipegang oleh individu Bumiputera;
3.4.5 Pengurusan Kewangannya hendaklah dikuasai oleh majoriti
Bumiputera; dan
3.4.6 Carta organisasi dan fungsi pengurusan syarikat hendaklah
menunjukkan penguasaan sepenuhnya oleh Bumiputera;
3.5 Bagi tujuan permohonan, senarai semak adalah seperti di
LAMPIRAN A dan B.
3.6 Sekiranya permohonan diluluskan, pemohon adalah layak
memiliki hartanah di bawah kuota Bumiputera di Negeri Selangor
dan kelulusan tersebut tidak dengan sendirinya mengiktiraf
pemohon sebagai Bumiputera.
4. Tarikh Kuatkuasa dan Pemakaian
4.1 Pekeliling ini berkuat kuasa pada tarikh ia dikeluarkan.
(DATO’ ABD NASIR BIN HASSAN)
Pengarah Tanah dan Galian
Negeri Selangor Darul Ehsan
Bertarikh: 22 Mac 2010
Nota:
* Lampiran A dan B boleh diperolehi dari Pejabat Pengarah Tanah dan
Galian, Negeri Selangor Darul Ehsan.
REHDA Property Leader Forum 2010
rehda Property Leader Forum was held on 23 to 24 April 2010 at Sunway
Resort and Spa, Subang Jaya. The forum was officiated by the then Minister
of Housing and Local Government, YB Dato’ Sri Kong Cho Ha.
The forum was well attended by 110 delegates from various developer
companies and featured several prominent speakers such as Matthias
Gelber, Dato’ Dr Ken Yeang,
Senator Dato’ Abdul Rahim Abdul
Rahman among others.
Several papers pertaining to
property market including green
and sustainable building, impact
of high income economy on
property industry trends and the
property market outlook were
presented during the forum.
Green Solutions for Property Development
Conference 2010 (GSPD 2010)
the Green Solution for Property Development Conference was organised on
17 May 2010 at Sime Darby Convention Centre by Earoph Malaysia and REHDA
Institute; and co-organised by Sime Darby Property Bhd. The conference was
officially launched by YB Dato’ Seri Kong Cho Ha, the then Minister of
Housing and Local Government.
The conference attracted a total of 328 participants and exhibitors. The
conference started with the multimedia presentation to raise awareness of
the effect of climate change due to the release of green house gas. A number
of prominent speakers presented their papers including Matthias Gelber: the
greenest man of the planet (2008), Ar Jason Pomeroy, Ar Dr Tan Loke Mun
and several other industry consultants.
The conference was Malaysia's first carbon neutral property development
conference and the organisers had taken steps to ensure the conference
achieve its carbon neutral target. These included carpooling by delegates,
paperless conference notes, a bulb-exchange program to replace inefficient
energy bulbs at participants’ homes and several other related activities.
The conference also recorded its own history with a live webcast to
participants from Penang, Malacca, Indonesia, Japan and middle East, thanks
to technology providers, Cisco and Sime Darby IT.
REHDA Institute and Danajamin Talk
rehda Institute and Danajamin Nasional Berhad (Malaysia’s first Financial
Gurantee Insurer) hosted a luncheon talk on 24 May 2010 at Sime Darby
Convention Centre.
The talk themed, “Danajamin: Your Source to Alternative Financial”, was
attended by 22 participants to register for the talk. Danajamin’s Chief Executive,
Mr Khoo Boon Hock, had briefed participants on how to qualify for
Danajamin’s guarantee to raise bond to finance property development
projects.n