Companies and foreigners are liable to pay the 3% regardless of when they dispose of the property. (1) CKHT 3 perlu dikemukakan bersama-sama Borang CKHT 1A atau CKHT 1B ke LHDNM dalam tempoh 60 hari selepas tarikh pelupusan harta tanah / dalam. Form CKHT 3 - Notification Pemberitahuan Pelupusan Aset Tidak Dikenakan. If the disposer is not liable for RPGT, he will also have to submit form CKHT 3 and forward a copy to the acquirer so that the acquirer can submit. If you're applying for one of the RGPT exemptions, then you should also fill out the CKHT 3 (Notification under Section 27 RPGTA 1976) form.