Q : What is General Assessment Tax?
A: General Assessment Tax is tax levied on proportional holdings such as Residential Buildings, Business Buildings (Shops, Business Complexes, Offices, Hotels, Workshops, Petrol Stations and Cinemas), Industrial Buildings (Factories, Warehouses, Plants, Depots and Substations), Vacant Land (Buildings, Agriculture, Industry and Business) located within the Kuantan City Council area.
Q: When does the Assessment Tax Payment Period need to be paid?
A: Assessment Tax is paid 2 times a year that is, in the first 1/2 year to 1st January to 28th February every year and in the second 1/2 year to 1st July to 31st August annually.
Q: What action will be taken by MBK if the payment is not paid within the prescribed period?
A: According to the Local Government Act 1976, you will be subject to such actions Form E notice will be issued to you. You will be wanted settle payment within 15 days from the date of notice. Late payment penalty is imposed on the last balance of the arrears of Section 147 (I) of the Local Government Act 1976.
Q: If it still fails?
A: Warrant of Attachment will be issued to you. This warrant allows the authorized MBK Officer to seize (confiscate) movable property in the building, close the building from operating (Section 148), auction the building/land through the High Court registrar (Section 151), detention warrant payment of 10% is also charged.
Withholding the approval process and MBK services for holders in arrears such as Business license approval in the holding, Layout Plan Approval, Building Plan Approval, Building Occupancy Certificate Approval, Claiming arrears through lawyers, MBK also takes action through lawyers to collect general assessment tax. All legal costs will be claimed by the lawyer to the property owner.
Q: When is the General Assessment Tax Bill or Notice Issued?
A: General Assessment Tax Bill submitted or posted on January in the middle of the first year, July in the middle of the second year. Notice (Form E) submitted or posted on March in the middle of the first year, September in the middle of the second year.
Q: What To Do If You Do Not Receive A Bill or Notice?
A: You are required to come in person to the Assessment Tax counter, Assessment Tax Division, Treasury Department, Kuantan City Council, Jalan Tanah Putih, Kuantan with:
- Previous Bills or Notices or
- Account No. (if any) or
- Lot or house no. and position of property
Q: What Forms of Payment Facilities Are Provided?
A: The forms of payment facilities provided are:
- Monthly Installment Payment.
- Payment Through General Assessment Tax Monthly Payment Instructions.
- Payment By Post.
- Payment Via Credit Card.
- Payment Through Monthly Rent.
- Internet Payment 'Pay Online' (Biller Code: 5660) by browsing the following websites:-
- www.rhbbank.com (for credit card holders)
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