Tax Assessment

TAX ASSESSMENT SERVICE

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, Agricultural, Industrial and Business located under the jurisdiction of Kuantan Municipal Council).

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.

Fine Schedule

• If still fail to make payment, a Warrant of Attachment will be issued on you. This warrant will give MPK Officers the authority to:

• – merampas (mensita) harta alih yang ada didalam bangunan.
  – menutup bangunan daripada menjalankan operasinya (seksyen 148).
  – melelong bangunan/tanah melalui pendaftar Mahkamah Tinggi (seksyen 151).
  Payment for Warrant of Attachment total of 10% is also imposed.

• Stop the approval process and MPK services for hold with arrears as follow:-

• – kelulusan lesen perniagaan di pegangan tersebut.
  – kelulusan pelan susunatur
  – kelulusan pelan bangunan
  – kelulusan Sijil Kelayakan Menduduki Bangunan Menuntut tunggakanmelalui peguam MPK juga mengambil tindakan melalui peguam untuk memungut cukai taksiran am. Segala kos guaman akan dituntut oleh peguam kepada pemilik harta.

Distributing General Assessment Tax Bills/Notices

• General Assessment Tax Bills are given/mailed on
  • January - first 1/2 year
  • July - 1/2 second year

• Notice (Form E) is given/mailed on
  • March - first 1/2 year
  • September - 1/2 second year

• If you did not receive the bill/notice, please come personally to the Assessment Tax Counter, Assessment Tax Division, Department of Valuating and Property Management.
  • MPK Head Office, Jalan Tanah Putih, Kuantan by bring along
  • Previous Bill/Notice or
  • Account No. (if any) or
  • Lot/house no and property location.

Payment Facilities Provided

MPK provides several Assessment Tax payment facilities as follows:-

• Monthly Installments
  This facility is open for owners who willing to settle their assessment tax arrears by installments within the current year. The installment schedule will be issued to qualified applicants.
• Payment By General Assessment Tax Monthly Standing Order
  • Low cost public housing or
  • Government Department/Government Agency's staff/pensioners
  • Has settled all Assessment Tax arrears.
  • First 1/2 year - 15th. Dec - 15th. Jan
  • 1/2 tahun kedua – 15hb. Jun – 15hb. Julai setiap tahun

  This facility is only open to owners as follows:-

  The application is open during the following period :-

• Payment By Post
  • Payment by crossed cheque, postal order, banker's cheque made payable to YANG DIPERTUA MPK and accompanied by the bill or with the assessment tax account number written behind the cheque/M.O/P.O.
• Payment By Credit Card
  • Payment by credit cards is accepted at the Payment Counter, MPK Head Office, Jalan Tanah Putih, Kuantan.
• Payment By Monthly Rental
  • The holds tenants may pay their monthly rentals to MPK in order to settle the assessment tax arrears until fully paid or until the end of lease period if the owner fails to do so.
• Payment By Telephone
  • Payment by telephone to Maybank Kawanku Phone Banking for Maybank and Maybank Finance account holders or call to MBF Cards (Call & Pay, Wap & Pay)

Internet Payment 'Pay Online'
Payment can also be made at these websites:-

Several payment counters are open for the convenience of the public in order to make assessment tax payments and other Council bills payments as follows:-

Payment Counter Location
Kompleks Ibu Pejabat MPK,Tanah Putih Tunai, Cek, Kad Kredit dan Amex
Bangunan UTC Pahang Tunai, Cek, Kad Kredit dan Amex
Pasar Besar Kuantan (1hb – 15hb) Tunai dan Cek Sahaja
Pejabat Pengurusan Gambang Tunai dan Cek Sahaja
Pejabat Pengurusan Gebeng Tunai dan Cek Sahaja
Pos Malaysia Tunai Sahaja
Bank Simpanan Nasional (BSN) Seluruh Malaysia Akaun Giro dan Tunai Sahaja
Terminal Sentral Kuantan (1hb – 10hb) Tunai dan Cek Sahaja
Peringatan Penting Untuk Anda
www.maybank2u.com
Kaunter Bayaran Cukai Taksiran Am
Semak dulu dengan MPK bagi memastikan tunggakan cukai taksiran am pegangan tersebut telah dibayar.
Any Inquiries Can Be Referred To:-
Assessment Tax Division

Kompleks Ibu Pejabat

Majlis Perbandaran Kuantan

Jalan Tanah Putih, 25100 Kuantan.

Tel: 09-5121555/5121666
E-mel: saat@mpk.gov.my
Operational Action
Operations Unit will take action to collect arrears all year round. Owners/Residents/Renters who received notice (Form E), reminder letters/reminder tablet must settle the payment immediately before the Operations Unit comes at your house/premise.

If your house/building owned by you is razed, caught fire or left to rot :-
Please officially write to MPK to inform that your house has been razed, left to rot or caught fire to ensure the building is removed from the Valuation List.

If you have transferred /sold/ bought/ inheritted a house/building/vacant land :-
Inform MPK by completing Form I (Notice of Sales or Transfer of Ownership (Section 160) Local Government Act 1976 within 3 months of the transfer of ownership. Failure to do so allows MPK to take legal actions. All legal cost will be borne by the property owner.

If you want to buy a house/ shop/ vacant land:-
Check with lawyers or management agents who managed the transactions of the property to make sure the arrears have been paid by previous owners.