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)
• Tanah Kosong (Bangunan, Pertanian, Perindustrian dan Perniagaan yang terletak di dalam kawasan Majlis Perbandaran Pekan Bandar Diraja.

Annual Tax Payment Schedule

• Penggal Pertama – 01 Januari 2023 sehingga 30 Jun 2023
• Penggal Kedua – 01 Julai 2023 sehingga 31 Disember 2023

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
• Jika anda tidak menerima bil/notis sila datang sendiri ke Kaunter Cukai Taksiran, Jabatan Penilaian dan Pengurusan Harta, Majlis Perbandaran Pekan Bandar Diraja dengan membawa :-
  • Old Bill/Notice or
  • No. Account (if any) or
  • No. lot/house and property position