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Question 1

Answer

It is a tax levied on rated holdings like Residential Building, Business Building Shop, Business Complex, Office, Hotel, Workshop, Petrol Station and Cinema, Industrial Building Factory, Warehouse, Plant, Depot or Station, Empty lot Building, Agriculture, Industrial and Business lots locatedin the District Council.

Question 2

When must it be paid?

Answer

Twice annually :

First half – January 1st till February 28th each year
Second half - July 1st till August 31st each year

Question3

What type of action for failure to pay on time?

Answer

According to the Local Government Act 1976, the following actions can be taken :-

e-Form Notice will be issued to you. You will be required to settle the payment within 15 days of

the notice date. Fine/late charges will be charged on the final outstanding balance under

Section 147 (I) Local Government Act 1976.

The Fine Schedule:-

Oustanding                 Late Charge

RM 100.00 and below    RM 2.00

RM 101.00 - RM 200.00    RM 3.50

RM 201.00 - RM 300.00    RM 5.00

RM 301.00 - RM 400.00    RM 6.50

RM 401.00 and above    2 % of the outstanding

If you still fail to pay up?

Warrant of attachment will be issued. This gives the MDPP the authority to:-

- Seize movable assets in the building.

- Shut down the building from normal operations (Section 148).

- Auction the building/land lot through the High Court Registrar (Section 151)

- Warrant of Attachment fee of 10% will be charged.

Block the approval process and MDPP services for holdings will outstanding balances on :-    

- Approval of business license.

- Planning approval

- Building plan approval

- CF approval

The MDPP will also hire a lawyer to claim unpaid assessment tax. All legal costs will be charged to the holding's owner.

Question 4

When is the Assessment Tax Bill/Notice issued?

Answer

It will be delivered or posted to you in:-

•    January - First half

•    July - Second half

e-Form Notice will be delivered or posted to you in:-

•    March - First half

•    September - Second half

You should submit all the tax assessment bills of the rented premise to the owner of the premise immediately.

Question 7

What should I do if I am not capable of paying the total arrears in the bill?

Answer

If you are not able to pay the full amount, in most cases installment payment may be done.

 

***For any further question email to mdk@mdketereh.gov.my