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HOW TO SOLVE ASSESSMENT TAX PAYMENT PROBLEMS?

1) ON AMENDED NOTICE OF EVALUATION LIST.
 

1.1 Question : What is the meaning of this notice?

Answer : this notice is to notify property owners that they will be taxed in accordance with the allocation stated in Section 144, Local Government Act 1976, Act 171.

   
1..2 Question : Is the amount stated in the Notice the exact amount of Assessment Tax?

Answer : NO. The exact amount consists of a certain percentage from the ANNUAL VALUE stated.

Question : How do you set the ANNUAL VALUE ?

Answer : The ANNUAL VALUE is the gross estimation of annual income if the property is being put up for rental.
.

   

In other words, how much rental that can be obtained from the rental property

For vacant land, the ANNUAL VALUE is based on 10% of the total land value

(This step is based on Section 2 of the Local Government Act 1976, Act 171)

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2) ON TAX ASSESSMENT RATES

Rates of assessment tax for this year are as follows:-

 

Hold Category  Rates
Residential and Business 5.5 – 10%
Industrial and Special Property 15%
Agricultural 2%
Vacant land 5%

 

Example of Assessment Tax Calculation

Category of Hold : Residential
(Single storey Terrace)

Annual Value : RM 4,200-00

Assessment Tax : 9% of 4,200-00
: RM 378-00

(RM 189-00 for the first term)
(RM 189-00 for second term)

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3) ON ASSESSMENT TAX PAYMENT

3.1.Assessment Tax must be paid twice a year as follows:-

Term Last Day For Payment
Jan – June 28/29 February
Jul – Dec 31 August

Normally Assessment Tax will be issued in January for the first term and in July for second term. If Assessment Tax was not received, sir/madam should liaise with Finance Department, MDKpr, TO AVOID BEING SERVED

 

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4) WHAT IS ASSESSMENT TAX?

Several terms are used in explaining this subject. These include “rates” and “assessment tax”. The term most widely used is “Assessment Tax”.

Assessment Tax or quit Rent in general is imposed on all property located within the Kampar District Council. It is a tax imposed on city services provided directly and indirectly to owners of property within the council.

Collection of assessment tax is required to support the expenditure in providing facilities for residents of the Council.

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5) REGARDING OWNERSHIP/ CORRESPONDING ADDRESS

Notification on changes of ownership must be done through Form 1 or Form J that are available from the lawyer that handles the transfers.

For changes of address, you can write to the Council to inform the changes or you can fill a form on the assessment tax bill.

This notification is important to allow the Council to update their records and it must be done by the owners in accordance with the Local Governement Act 1976 Section 160. it is an offence not to do so.