FREQUENTLY ASKED QUESTIONS

Assessment tax Division

1. What is General Assessment Tax?
General Assessment Tax is tax levied on rated holdings such as: * Residential Buildings * Trade Buildings (Shops, Shopping Complexes, Hotels, Workshops, Petrol Station and Cinemas) * Industrial Buildings (Factories, Warehouses, Plants, Depots and Substations) * Vacant Land (Building, Agricultural, Industrial and Business located under the jurisdiction of Kuantan Municipal Council).

2. When Is The Period The Assessment Tax Be Paid?
Assessment Tax is paid twice a year:- * First half year – 1st January to 28th February every year * 2nd half year – 1st July to 31st August every year

3. What Actions Will Be Taken By MPK If Payment Is Not Made Within The Stated Period?
According to the Local Government Act 1976, the following action will be taken against you:- * Notice Form E will be issued to you. You are required to make payment in 15 days from the date of the notice. Fine/late payment charge will be imposed on the last arrears – Section 147 (I) Local Government Act 1976.

4. If Still Fail To Pay?
* A Warrant of Attachment will be issued on you. This warrant allows MPK Officers given the authority to: - Take possession of portable property within the building - Close the building from operating (section 148) - Auction off the building/land through the High Court registrar (section 151).Warrant of Attachment payment of 10% is also levied. * • Stopping approval process and MPK’s services for holdings with arrears as follow:- -approval for business licence of the holding - approval for layout plans - approval for Certificate of Fitness - Claiming for arrears through MPK lawyers and also taking action through lawyers to collect general assessment tax. All legal costs are borne by the property owner.

5. When Is The General Assessment Tax Bill/Notice Issued?
* General Assessment Tax Bills are given/mailed on - January 1st half year - July 2nd half year * Notice (Form E) is given/mailed on - March 1st half year - September 2nd half year

6. What Should You Do If You Did Not Receive The Bill/Notice?
You are required to come to the Assessment Tax Counter, Assessment Tax Division, Department of Valuating and Property Management :- * MPK Head Office, Jalan Tanah Putih, Kuantan bringing o Previous Bill/Notice or o Account No (if any) or o Lot/House No and property location.