Witnessing of documents RM300 is male-cow manure! 
Why disbursements RM400???? I'm screaming bl**dy murder here! 

Here we go:

CKHT 1A - submitted by vendor. Each vendor submits own form. Solicitor can charge RM300/form.

CKHT 2A - submitted by purchaser. Each purchaser submits own form. Solicitor can charge RM200/form.

CKHT 3 - submitted by vendor. Each vendor submits own form. This form is only filled up and submitted if:

1) The vendor declares that the property is owned for more than 5 years; OR
2) The vendor is electing to apply for one-time exemption from RPGT; OR
3) The vendor is disposing off the property without receiving any consideration (eg gift).

If CKHT 3 is submitted to the purchaser or purchaser's lawyer, the purchaser need not retain back 2% of the purchase price. This 2% is to be forwarded to LHDN as advance payment of CKHT on behalf of the vendor. LHDN will calculate it, and if there's a suplus - refund it to the vendor, or if there is a shortfall, demand payment from vendor.

Most of the time, during preparation of draft SPA, parties already agree on the CKHT forms, i.e. vendor will indicate if he's filing the CKHT 3. If so, the balance deposit in full will be given to the vendor during signing of SPA. Or else, purchaser will retain 2% first. If the 2% is not paid by the purchaser to LHDN within 60 days from date of disposal, then the purchaser will have to pay a penalty.. Yes, vendor pays CKHT, but purchaser kena penalty as it is his duty to pay the 2%.

Ok boss?