How to account RPGT payment

Hi Sir,

I need your advice/guide on journal entry for RPGT (Real Property Gain Tax) payment made to Tax Authority.

As my case, the scenario as follows:

Co. A dispose the freehold land to Co. B, then part from disposal price, company B had paid 3% retention sum to solicitor for the purpose of RPGT. Eg.

Example: if in the agreement the disposal price is RM1 million, then out of this amount, co. B pay 3% of RM1 million for retention sum, which is for RPGT tax.

Do the following entry correct?

Dr. Bank RM970,000.00 (B/S)
Dr. Taxation-RPGT RM 30,000.00 (P/L)
Cr. Land RM800,000 (B/S)
Cr. Gain on disposal RM200,000 (P/L)

Please advice me.

Thanks