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QUESTION 1

What Is Assessment Tax?

  • The Assessmnet Tax is the tax imposed on properties within MPK's administrative area for the followings:
    a) Residential Houses
    b) Commercial and Industrial Buildings
    c) Land / Vacant Land

 

QUESTION 2

How Long Is The Payment For The Assessment Payment?

  • For the first half year 1st January to 28 (29) February
  • For the second half year 1st July to 31st August

The owner can also make payment for the whole year. If the owner fails to pay within the period set as above, late payment fines will be imposed in accordance to Section 147(1) Local Government Act 1976 (Act 171).

 

QUESTION 3

Action Taken If The Owner Fails To Pay The Assessment Tax After The Period Stated

  • According to the Local Government Act 1976, the Council can sieze and auction the movable properties assets belonging to the owner, and summon will be issued which can lead to bankruptcy, or auction the owner's property.
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