General Assessment Tax
General Information
General Assessment Tax is tax levied on rated holdings such as:
- Residential Buildings
- Trade Buildings (Shops, Shopping Complexes, Hotels, Workshops, Petrol Station and Cinemas)
- Industrial Buildings (Factories, Warehouses, Plants, Depots and Substations)
- Vacant Land (Building, Agriculture, Industry and Business located within the Kuantan City Council area.
Payment Duration
Assessment Tax is paid twice a year:- First half year – 1st January to 28th February every year
- First 1/2 year - 1st January to 28th February each year
- 1/2 second year - 1st July to 31st August each year
Actions Taken For Not Paying On Time
According to the Local Government Act 1976, the following action will be taken against you:-
- A Form E notice will be issued to you. You will be required to settle the payment within 15 days from the date of the notice. Penalty/late payment imposed on the last balance of arrears - Section 147 (I) of the Local Government Act 1976.