General Assessment Tax

Q : What is General Assessment Tax?
A : General Assessment Tax is a tax levied on proportional holdings such as Residential Buildings, Business Buildings (Shops, Shopping Complexes, Offices, Hotels, Workshops, Petrol Stations and Cinemas), Industrial Buildings (Factories, Warehouses, Plants, Deposits and Substations) , Vacant Land (Building, 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 twice a year, in the first 1/2 year to 1st January to 28th February each year and in the second 1/2 year to 1st July to 31st August each year.

Q: What action will be taken by MBK if the payment is not paid within the prescribed period?
A: Under the Local Government Act 1976, you will be subject to action as 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. 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: A Warrant of Attachment will be issued to you. This warrant enables the authorized MBK Officer to seize (seize) 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 fee 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: The General Assessment Tax Bill is submitted or posted in January in the middle of the first year, July in the middle of the second year. Notice (Form E) is submitted or posted in 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 : Apakah Bentuk Kemudahan Bayaran Yang Disediakan?
A : Bentuk Kemudahan Bayaran Yang Disediakan ialah :

  • Bayaran Ansur Bulanan.
  • Bayaran Melalui Arahan Bayaran Bulanan Cukai Taksiran Am.
  • Bayaran Melalui Pos.
  • Bayaran Melalui Kad Kredit.
  • Bayaran Melalui Sewa Bulanan.
  • Bayaran Melalui Talian Telefon Bayaran Melalui Internet ‘Pay Online’ dengan melayari laman web berikut:-
    • (untuk pemegang kad kredit)

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