Hello, I would like to ask if anyone encounter this situation before and would like your advice. Purchaser 1 and 2 signed the SPA and loan agreement together. After the the property is ready, both wish to transfer the title to only one purchaser i.e Purchaser 1. The bank and developed has agreed for the MOT to be done only to Purchaser 1. But, do Purchaser 1 and 2 still need to sign deed of reassignment and subject to Real Property Gains Tax (RPGT)?