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1. WHAT IS ASSESSMENT TAX ?
Taxes that are imposed on properties such as :

  • Residential, commercial, industrial or vacant land located within the West Kinta District area.
  • Buildings owned by the Government and Statutory Bodies and are also eligible for tax but categorised as “Carum Membantu Kadar”.

2. HOW IS ASSESSMENT TAX IMPLEMENTED?
It goes through an assessment process based on the annual value and the gazetted percentage rate of the property. “Annual Value” means the reasonable expected gross yearly rental income expected year-on-year if the property is being put up for rent.

3. HOW ARE PAYMENTS MADE?
Payment can be made by cash, credit card or cheque at any West Kinta Barat District Council payment counters or at any Local Authority payment counters in Perak. Payment can also be made by post using cheque, Maybank2u, money order or bank draft.

4. WHEN WILL THE BILLS BE SENT?
The assessments bills will be sent out to all property owners by the second week of January for the first half of the year or the latest by the second week of July for the second half of the year. If the said bills are not received within the stated period, owners are encouraged to obtain it from the West Kinta District Council Evaluation Department. Owners who do not receive the latest bill are required to bring along their old bills to enable verification of the Property Account Number and Property Address.

5. NOTICE OF TRANSFERS OR SALE
In accordance with Section 160 of the 1976 State Government Act (171) 160, when a property located within a particular Local Authority is being put up for sale or transfer of ownership, the buyer or seller is required to effect the necessary transfers within 3 months after the sale or transfer, the relevant Notice should be given to the Local Authorities through Form I that can be obtained at the Municipal Council tax assessment review counters. Documents required for this purpose include copy of the latest grant/ agreement letter or Form 14A with receipt of payment to the Land and Mineral Office, copy of the latest Tax Assessment and copy of Identity Card.

6. PAYMENT PERIOD FOR PUBLIC ASSESSMENT TAX
Assessment tax can be paid twice a year on OR before 28th February for the first half year; on OR before 31st August for the second half of the year. If the owner wishes to pay their assessment tax for the whole year, they can do so before 28th February of that year.

7. ACTIONS THAT CAN BE TAKEN AGAINST DEFAULTERS
The given payment period to avoid penalty are as follows: First half of the year: 1st January –28th February Second half of the year: 1st July –31st August In accordance with Section 147[1] of the 1976 Act 171, property owners can be fined with late payment charges. Late payment charges for amount in arrears are as follows:- Less Than RM 100.00 = RM 4.00 RM100.00 – RM250.00 = RM 8.00 RM 251.00 – RM 600-00 = RM 12.00 More than RM 600.00 Add 2.00 for increment or part of RM100 Full payment must be settled within 15 days from the Notice of Demand. If no payments are made within the given period, a warrant of arrest will be issued in accordance with Section 148[4] of the the 1976 Act 171.

8. UNRECEIVED BILLS
If your have not received your Assessment Bill for the year, you can obtain the latest bill by bringing along the previous bill to the Assessment Tax counters.

9. VACANCY ALLOWANCE
If the property is vacant or inhabited, owners must still pay assessment tax but are allowed to apply for Vacancy Allowance. Owners need to submit their application letter for the allowance to the Council.

10. BUILDING/PROPERTY MODIFICATION
Property owners must inform the Council of any renovation or modification made to the property :

  • Extension to the building
  • Addition of a new building
  • Collapsed buildings
  • Buildings destroyed by fire
  • Relocation of buildings
  • Buildings sold/ ownership transfered Failure to inform the Council will burden the property owners on their assessment taxes.

11. UNABLE TO SETTLE AMOUNT OUTSTANDING
Q: Do I still have to pay taxes if I am living in a rented house which has arrears? A: Yes. It’s the responsibility of all property owners to pay assessment taxes. If the above happens, the tenants can make arrangement through rent deduction to avoid confiscation of the property. Q: What can I do if I cannot afford to pay the arrears? A: In selected cases where full payment cannot be made, settlement of the arrears can be made via installments..

12. ASSESSMENT TAXES ARE EVERYONE’S RESPONSIBILITY
Q: Why must I pay tax when I don’t get garbage collection services, road facilities, street lighting and proper drainage system by the council? A: Even if you do not receive any of the abovesaid services and facilities, you are still bound to pay tax as your area has been gazetted under the taxable district.

13. FINE OF NOT MORE THAN RM 2,000-00 OR 6 MONTHS JAIL OR BOTH WILL BE IMPOSED FOR TAX OFFENDERS THAT ARE FOUND GUILTY.
Under the 1976 State Government Act, Act 171, action will be taken on the following offences:

  • In accordance with Section 140, it is an offence if the person refuse or did not submit their statement or information within two weeks of the given Notice requesting him to do so; or in making or providing false or incorrect statement and information; or to block, obstruct or stop the local authorities or their appointed personnel from entering, checking or measuring any property.
  • In accordance with Section 160, it is an offence if a property owner did not notify the authorities of any changes of ownership. It is an obligation for every owner and buyer to inform the Council of any sales or transfer of ownership. For properties that have been sold or its ownership transferred, it is the responsibility of the seller/transferee and buyer/transferor to provide Notice using Form 1 within 3 months from the date of transaction. If however the owner of the property is deceased, then it is the responsibility of his/her next of kin to notify the Council within 1 year from the date of the death.
  • In accordance with Section 161, it is also an offence if the Council is not informed of the completion of any renovation works and that the property have been reoccupied; the completion of modification works on a newly constructed building; the inhabitance of a vacated building; any property or part of has collapsed; or any changes made to the land boundaries.

14. WHAT IS THE DIFFERENCE 'ASSESSMENT and 'RENT' ?
Assessment, also known as the "Assessment is paid to the local authorities and have to be paid twice a year. The assessment bill is red. Land tax is a tax levied for the land rights of private and shall be paid once a year to the State Authority. No tax yellow ground.