Assessment Tax
| Question | : | What is an assessment tax? |
| Answer | : | An assessment tax is a tax imposed onto services and facilities provided and enjoyed either directly or indirectly by property owners within MPAG area. |
| Question | : | Why does MPAG impose the assessment tax on land? |
| Answer | : | This assessment tax is in line with the provisions of Local Act 1976 (Act 171) under Section 127 that allows the assessment tax or general tax on the holdings located within the jurisdiction of the Council. |
| Question | : | Will the assessment tax be imposed upon unoccupied or vacant buildings? |
| Answer | : | Yes, the assessment tax will be imposed on unoccupied or vacant buildings. However, remission appeal towards the vacancy period can be made by submitting the electricity/water bills as supporting proof or given due consideration on the tax reduction for the vacancy period. |
| Question | : | How is the rate (%) determined? |
| Answer | : | The rate (%) is determined based on the location of holdings and the returns from the services provided. |
| Question | : | How is the annual value for an occupied house determined? |
| Answer | : | The annual value is based on the applied valuation list preparation date. It is defined according to Section 2, Act 171, 1976. In other words, the annual value is an annual gross rental value for that property. |
| Question | : | Can the owner make an objection on the annual value? |
| Answer | : | Yes, the owner may submit a written objection not later than 10 days from the property valuation list amendment date. |
| Question | : | How are the decisions of the Tax Appeal Committee informed? |
| Answer | : | The decisions made by the Tax Appeal Committee will be informed to the owners via written notice. |
| Question | : | When is the payment period for the proportional tax bills? |
| Answer | : | Tax payments are required to be settled by:- a) First half-year (1st January until 28th February) b) Second half-year (1st July until 31st August. The payment due date is on 30th August every year) |
| Question | : | When will the proportional tax bills be issued? |
| Answer | : | The proportional tax bills will be issued twice a year which is on 1st June and 1st July. |
| Question | : | Do payments need to be made if the house is unoccupied? |
| Answer | : | If the premise/building is unoccupied, the holding owner can make a remission appeal on the vacancy period by submitting vacancy proof consisting of electricity/water bill or confirmation from TNB/JBA. Reconsideration will be made during the vacancy period. |
| Question | : | How are the decisions of the Tax Appeal Committee informed? |
| Answer | : | The decisions made by the Tax Appeal Committee will be informed to the owners via written notice. |
| Question | : | When is the payment period for the proportional tax bills? |
| Answer | : | Tax payments are required to be settled by:- a) First half-year (1st January until 28th February) b) Second half-year (1st July until 31st August. The payment due date is on 30th August every year) |
License
| Question | : | What are the types of business application forms offered to the public? |
| Answer | : | a) Form A : Factory/Business/Sector/Canteen & Advertisement Application Form, b) Form B : Hawker Site/Stall in a Shop/Trader/Trolley/Night Market & Temporary Licence Application Form, c) Form C : Advertisement/Billboard/Unipole/Signboard/Banner/Poster Application Form, d) Form D : Public Entertainment Licence Application Form |
| Question | : | How much does a license application form cost? |
| Answer | : | Free of charge |
Parking Compaund
| Question | : | What is the normal penalty rate imposed by the court? |
| Answer | : | Anyone against any provisions under Road Transport Order (Provision of Parking Places) MPAG 2007, if found guilty an individual can be penalized not more than RM 300 for each facility usage as stated above. Please refer to the Corporate & International Affairs Department to obtain the penalty imposed. |
If this is not enough information please contact: - :-
Jabatan Penilaian dan Pengurusan Harta
Rosnani binti Ibrahim
Pengarah Penilaian dan Pengurusan Harta
rosnani@mpag.gov.my
Jabatan Perkhidmatan Perbandaran
Hajah Marina binti Rasol
Pengarah Perkhidmatan Perbandaran
marina@mpag.gov.my
Jabatan Perundangan dan Penguatkuasaan
Hajah Fatimah binti Haji Othman
Pengarah Perundangan dan Penguatkuasaan
fatimah@mpag.gov.my
