1. What Is General Assessment Tax / Excise City?
General Assessment tax / city tax is the tax levied on the rateable holding. In accordance with section 127 of the Local Government Act. The tax rate is calculated based on the estimated annual value of the holding. The annual value is defined as the estimated gross annual rent that is reasonably expected to be obtained from year to year of holding if rented as: - Residential, Business & Industrial Buildings (shops, factories, hotels, etc.) Vacant Land located in the MPD.
2. How is it paid?
General Assessment tax paid 2 times a year: ½ year - 1st. January to 28 st. February. ½ second year - 1 st. June to 31st August of every year.
3. What Will Happen To You If Not Explain the tax during that period?
According to Act 171, you apply the actions as follows: Notice (Form E) will be issued to you. You are required to pay within 15 days from the date of the notice. A fine of 1% of the outstanding balance will be charged to you - in accordance with section 147 (1). The minimum penalty is RM2.00. If that fails, a warrant will be issued for your arrest. The Warrants entitle the MPD confiscated goods that exist in the building or close the building from its narrative, building / land auction by the Registrar of the High Court under Section 151. Payment of warrants by 5% (for arrears 100.00 or more will be charged.
4. How To Avoid Fines or court proceedings?
Pay immediately before the 28th. Feb / -31hb. August of every year.
5. What You Need To Do When Bills Unacceptable?
Come to the Office of the MPD to get bills ladies / gentlemen. Do not forget to bring the following information No. Lot / No. The house and its treasures.
6. If You Only A Tenant house / building. What Should You Do?
You can submit bills for payment to the owner immediately. If the owner fails to pay the property taxes you inside the building will be confiscated or seized, so you can protect it by paying rent to the MPD until the arrears have been paid. 171 of the Local Government Act.
7. What You Should Do If You Want To Buy A Home / Vacant Land?
Check first with the MPD to name registered and arrears are still available for the home/ ground to avoid future regrets. Sections 146, 171 of the Act confirms that all levels (backlog) is made the responsibility of the owners at the time to explain it. You are advised to check first the matter with an attorney or agent to deal with the management of arrears have been paid by the previous owner
8. If You Have Changed Ownership / Selling / Leaving Home / Property, What Should You Do?
Tell the MPD by filling forms and other relevant within 3 months after the transfer is made. If it fails the MPD can take action under Section 160 (6) of Act 171 which states every person who does not give any notice shall, on conviction, be liable to a fine not exceeding RM 2000 or to imprisonment for a term not exceeding 6 months or to a fine and both prison.
9. If your home Collapsed What You Need To Do?
You also need to tell the MPD if the building is torn down, other pathways altered, destroyed by fire, storm and floods.
10. If You Can not Afford How To Settle Tax?
MPD will consider payment by installments. Therefore, you are advised to come to the MPD's Office to discuss the matter with Officers acceptable. MPD party is also willing to solve other problems of the general assessment tax.
11. What is the relevance of the Doors With Other Business?
Other arrangements will be disrupted without tax, registration by Court Order and Duty, insurance claims, repair buildings, and other matters relating to the building. Any problem can be submitted at the office of MPD