1) 2% deposit will be withheld by the purchaser's solicitor to be remitted to LHDN unless you fill up Form CKHT 3 and select one of the exceptions
i) you have owned the property for a period of 5 years and above;
ii) you are applying for a total exemption of CKHT (one exemption in your lifetime is allowed);
iii) you are selling at a loss; OR
iv) you are disposing off the property as a gift without any consideration.

2) See above.

3) It will be withheld from the balance deposit - so assuming that the balance deposit is 8%, you will only receive 6%.

4) Basically the 2% is paid to LHDN, unless you fill up CKHT3 above, and you would also have to fill up Form CKHT1A to be submitted together.

Form CKHT1A will detail your expenditure for the property - renovations, legal fees, etc. So the 5% is nett gain (after deducting legal fees, reno,etc) and not the rough gain.

If there is any excess from the 2%, LHDN will reimburse you that excess sum later on.

Hope that clarifies things.

I've no idea,mate. Best be thankful that it wasn't 5% of the selling price, right? 
Yes it is applicable across the board to citizens, non-citizens, PR, etc. Your doubts has been proven wrong! Rejoice! 
Can't say for sure. Within a few months, normally. 

Anjoilin,

Unfortunately, you're right. Section 8 read together with the Third Schedule of the RPGT Act specifically mentions citizens and PR only as being entitled to the exemption.

The previous position before the amendment effective Jan 1, 2010 was that all non-citizens/non-PR had to pay 5% tax on the gain for disposal after 5 years [if within 5 years, it was 30%].

After Jan 1, 2010, non-citizens/non-PR were exempted from paying any tax whatsoever for disposal after 5 years. They enjoyed the similar benefit given to citizens/PRs. The exemption was implemented across the board.

Unfortunately, Section 8 was not amended to include non-citizens/non-PR, which is quite unfair. Section 6 includes non-citizens/non-PRs as chargeable persons, but Section 8 does not. Whither the provision of equality before the law as stipulated in the Federal Constitution? Hmmmm..

Just to be sure, I'll buzz LHDN on Monday and find out the latest position. Perhaps I'm wrong and Section 8/Third Schedule has been amended effective Jan 1,2010 to include folks like you as well. 

By the way, remember that in any event, you are entitled to a minimum exemption of RM10,000.00 or 10% of the gain, whichever is higher. Something, better than nothing,no? 

Anjoilin,

Just called up LHDN and they've confirmed that the exemption is only for citizens and PRs only. Sorry,mate!

With regard to time taken to issue refund, the lady was non-committal. She said roughly 1-2 months. From experience, I can tell you that it can even take up to 6 months. It depends on the staff and the branch who's handling your file 

Yes, and it's Jalan Duta, not Datu.

No you can't apply online.

Yes, you'll get your tax file number on the spot.