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What is Assessment Tax

Q : 1. WHAT IS ASSESSMENT TAX?

A :Assessment rates are local taxes imposed for ownership and occupation of rateable holding situated within Council's area of jurisdiction.

Q : 2. WHO ARE THE TAX PAYERS ?
If you own a house, a shop, a hotel, a service station or any other rateable holdings (even vacant lot) you are liable to pay the tax assessment rates. If you are occupying building on any land which is not held under a separate document of title or on land reserved for a public purpose you shall also be liable to pay rates.
Q : 3. WHY NEED TO PAY ASSESSMENT TAX?

A :

Rates are essential to assist to finance the Council's expenditure in providing public services and public facilities for the benefit of the community in the Council's area.

Q : 4. WHEN MUST IT BE PAID?

A :

The Tax Assessment is to be paid twice a year, which is :

½ First ½ year – 1st January to 28th February.. Februari.
½ Second ½ year – 1st July to 31st August every year.

Assessment paid after the last date for payment shall be subject to a surcharge or default fee of 1% per month or part thereof.

Q : 5. WHAT HAPPENS IF DON'T PAY IT ON TIME?

A :

According to Akta 171, action will be imposed to you as follows:

Notice (Form E) will be issued to you. You will need to settle payment 1 day from the date of Notice. Penalty of 2% from the arrear will be imposed to you following Seksyen 147(1).

*if you fail, an arrest warrant will be issued to you. This warrant allows the Council to confiscate your belongings in your premises or obstructure your premises from operating, or auction your premises through Registrar of High Court following Seksyen 151. A 10% will imposed for payment of warrant.