CIRCULARS
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GUIDELINES
Brief Description
Assessment Tax is enforced under Section 127, Local Government Act 1976 (Act 171), It is a tax charged on property located in the Council are in Perak, such as follows:
a) Residential
b) Business
c) Industrial
d) Vacant land
Assessment Payer
Section 146, Local Government Act (Act 171):
"All rates shall be paid by the persons who are the owners of the holdings for the time being,…"
All registered owners for the residential premise, business, industrial and vacant land fall under the jurisdiction of the above Act. Section 155 of the same Act explains that if the sum due from the owner of any holding on account of any rate or costs is paid by the occupier of such holding such occupier may, notwithstanding anything contained in any agreement or arrangement with the owner, deduct from the next and following payments of his rent the amount which may have been so paid by
Payment
Twice a year on:
a) 1 January to 28 February every year; and
b) 1 July to 31 August every year
Prior to purchase of residential /shop/industry building
Please check with MDTM the name of the owner and the assessment tax arrears.
After purchase of residential /shop/industrial building
Fill in form I/J for the transfer of ownership in the valuation list from the original owner (vendor) to the new owner (buyer) at Tanjong Malim District Council (MDTM). Every person failing to give any notice shall on conviction be liable to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding six months or with both.
Responsibility
It is the responsibility of the owner (or his representative) to pay the assessment tax to the Local Authority, without waiting for the Assessment Tax Bill notice.
Utilisation
Assessment tax collected are returned to the Tanjong Malim District Council community in the following forms:
a) Sanitation/Hygiene
b) Rubbish Collection expenses
c) Drainage
d) Provision and maintenance of public places such as market, children playground, street lights and other public facilities.
Actions for Non-payment of Assessment Tax
Section 148 Local Government Act 1976:
Your property will be SEIZED.
