General Assessment Tax

General Information

General Assessment Tax is a tax levied on proportionate holdings such as:

• Residential Building
• Business Buildings (Shops, Business Complexes, Offices, Hotels, Workshops, and Gas Stations)
• Industrial Buildings (Factories, Warehouses, Plants, Depots and Substations)
• Vacant Land (Building, Agriculture, Industry and Business located within the area of ​​the Town Municipal Council.

Annual Tax Payment Schedule

01 January 2023 to 30 June 2023 First Term

01 July 2023 to 31 December 2023 Second Term

Actions for Failure to Clear Payments on Time

According to the Local Government Act 1976, you will be subject to actions such as :-

• A Form E notice will be issued to you. You will be required to clear the payment within 15 days from the date of the notice. Fines/late fees apply to the final balance of arrears – Section 147 (I) of the Local Government Act 1976.

• If it still fails, a warrant of arrest (Warrant of Attachment) will be issued to you. This warrant allows authorized MPP Officers to :-
  • seize (confiscate) movable property in the building.
  • closing the building from carrying out its operations (section 148).
  • auction building/land through the registrar of the High Court (section 151).
  • An arrest warrant fee of 10% is also charged.
• Withhold the approval process and MPP services for holdings that have arrears as follows :-
  • approval of the business license in the holding.
  • layout plan approval
  • approval of building plans
  • approval of the Certificate of Eligibility to Occupy the Building
  • Claiming arrears through a lawyer MPP also takes action through a lawyer to collect general assessment tax. All legal costs will be claimed by the lawyer to the property owner.

Distribution of General Assessment Tax Bills/Notices

• General Assessment Tax Bill submitted/posted on
  • January – 1/2 of the first year
  • July – 1/2 second year
• Notice (Form E) submitted/posted on
  • March – 1/2 the first year
  • September – 1/2 second year
• If you do not receive a bill/notice, please come to the Assessment Tax Counter, Valuation and Property Management Department, Pekan Municipal Council by bringing :-
  • Old Bill/Notice or
  • No. Account (if any) or
  • No. lot/house and property position