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Taxation

  1. WHAT IS ASSESSMENT TAX?

    • Assessment rates are local taxes imposed for ownership and occupation of rateable holding situated within Council's area of jurisdiction.

  2. WHY WE SHOULD PAY THE ASSESSMENT TAX?
    • Collections from assessment tax are required to sustain the Council's spending in providing services like costs for town maintenance, constructing or maintaining recreational parks, grass cutting, payment for streetlights bills and others for the wellbeing of the community.
  3. WHY THE ASSESSMENT TAX LEVIED ON THE LAND OF MPM WHILE IT WAS IMPOSED OF ASSESSMENT TAX REVENUE BY THE LAND OFFICE?
    • Land tax is levied on all land under the National Land Code 1966 is based on the property disposed of by the State Government under the National Land Code 1966.While the Assessment is imposed by the council under the provisions of the Local Government Act 1976.
  4. WHAT SHOULD I DO IF I DID NOT RECEIVE ANY BILLS?
    • Come to Property and Valuation Unit, Lenggong District Council to get your bills. Please bring these information:-
  5. WHAT IS MY RESPONSIBILITY AS A TAX PAYER?
    • The most important roles are to pay the tax assessment before the date.
      Tax payer should :-
  6. WHAT SHOULD I DO IF I AM JUST A TENANT OF THE PREMISES?
    • You can provide the bil to the owner for immediate payment. If the owner fails to pay, your belongings in the presmises will be confiscated. Therefore you should protect yourselves by paying the rent to the Council until arrears is paid. The clause of Seksyen 151(6) Local Government Act 171 will protect you!
  7. WHY IS MY ASSESSMENT TAX RATE DIFFERENT THAN MY NEIGHBOUR?
    • Assessment tax rates may differ depending on the:-
  8. HOW CAN ASSESSMENT TAX CAN BE DETERMINED?
    • Assessment based on the following formula:
      Assessment Tax = Annual Value X Rate (%)
  9. HOW DOES THE RATE (%) DETERMINED?
    • Rate(%)based on the needs of the Council Budget or the costs borne by Council.
  10. HOW IS THE ANNUAL VALUE DETERMINED?
    • Annual Value is the estimated gross annual rental value in the form of the following formula:
      Annual Value = Estimated Monthly Gross Rent X 12 month
  11. AM I ENTITLED FOR REBATES IF MY PREMISES IS EMPTY / NO TENANT?
    • If your building has no tenant or empty, you must inform the Council. You will be entitled for the rebate if you fulfill the conditions under Regulation 5 and 6 of the Local Authorities (Rating) Regulations 1997.
  12. WHAT SHOULD I DO IF I WANT TO BUY A BUILT PREMISES HOUSE OR LAND?
    • Check with the Council for the registered name and any arrears to the premises or land in order to avoid from any regrets in the future. Seksyen 146, Act 171 enforces that settlement any arrears are of the owner's responsibility. You are also advised to check with realty that the premises or land taxes is paid.
  13. WHAT SHOULD I DO IF I HAVE CHANGED OR SOLD MY VACANT LOT / PREMISES OWNERSHIP, OR INHERIT IT?
    • Inform the Council with filling in Form 1 and Form J within three month after the change of ownership. Action will be taken following Seksyen 160(6) Akta 171 for failure to inform.
  14. WHAT IF I CANNOT AFFORD TO PAY THE SETTLEMENT?
    • The Council may consider payment by installments. You are advised to come to Property and Valuation Unit, Lenggong District Council for appeal and consideration with the in charged officers. The Council is always ready and willing to consider your problems on Tax Assessment.
  15. WHAT WOULD HAPPEN IF NO PAYMENT OR LATE PAYMENT OF ASSESSMENT TAX??
    • If the customer does not pay after the specified period ie after February 28 and August 31,Notice(Form E)will be issued to you.You are required to pay all arrears within 15days from the date of the notice and the following penalties will apply:

             TOTAL DUE                                    PENALTIES

    • If you not yet make payments after receiving the Notice(Form E),warrant of attachment will be issued to you and the cost of the warrants of 10% of the total tax arrears will be charged.This warrant allows the officer is authorized MPM perform the following actions:
  16. WHEN IS THE PAYMENT PERIOD FOR ESTIMATED TAX BILL?
    • Payment period for Estimated tax bill is as follows:
      • First Division (First Half) - January 1 to February 28
      • Second Term (Second Half) - July 1 to August 31
  17. WHERE THE ASSESMENT TAX BILLS CAN BE PAID?
CONTACT US
General telephone number: 056898854/55
General fax number: 056882102
Address: Jabatan Penilaian, Majlis Perbandaran Manjung, Jalan Pinang Raja, 32040 Seri Manjung
General Email: penilaian@mpm.gov.my
Officer: Norhayati Bt Nayan