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PURPOSE OF IMPOSING THE ASSESSMENT TAX
To finance operational costs, management of services and developments run by MPK.Ps. for the facilities and comfort for the residents within the area of MPK.Ps. This is in line with the objectives of MPK.Ps. :
•    To become the body to plan, develop, coordinate and administer the area.
•    The activator for socio-economic changes and development in local areas through effective and efficient services for its residents.

How is Assessment Tax Calculated?
Assessment tax is calculated either according to the holding value based on area, type or rent which is paid for the holding.

PAYMENT
Assessment bills are issued twice a year which is:
•    January for the first term bills ( Jan–Jun ) to be paid before 28 February
•    July for the second term bills ( July-Dec ) to be paid before 31 August

Action of MPK.Ps. if Taxes Are Not Paid
This tax will be considered as arrears and the following actions may be taken against the holding owners:
•    Notice in Form E will be issued to the holding owner by giving 15 days from the date the notice is delivered so that the arrears are paid. Additional charges of approximately 2% will be imposed according to Section 146 (1) Act 171.

If the owners still fail to pay by the end of the 15 days period, a warrant of attachment will be issued. This warrant allows MPK.Ps. to detain any movable assets found in the holding or close it from operating and auction any movable asset through the order of the Registrar of High Court. The detention warrant fee of 10% will also be imposed (Section 148 and 151 Act 171)

 

Assessment tax which is not paid will be issued a payment claim notice (form E) which contains the late penalty as follows :

Amount of Arrears

Penalty

Less than RM150.00

RM4.00

More than  RM150.00

RM8.00

More than  RM250.00

RM12.00

More than RM600.00

RM10.00 for every addtional RM100.00 or a portion of it

PENALTY FOR LATE PAYMENT

 

Total Unpaid

Penalty Imposed

Less than RM 100.00

RM2.00

More than RM100.00 to RM 200.00

RM4.00

More than RM200.00 to RM 300.00

RM6.00

And subsequently RM2.00 for each addition of RM 100.00 or a portion of it

Full payment must be made within 15 days from the date the claim notice is issued. If not, a warrant of attachment will be issued and the detention costs of 10% will be imposed. This warrant allows MPK.Ps. to detain any movable asset found in the holding. If the Claim notice ( Form E ) is delivered, RM 3.00 will be imposed for each notice.