MDSB Tax Assessment
What is assessment tax?
It is a form of taxation imposed on assets such pegangan berkadar:-
• Houses/Residences,
• Buildings used for business and commerce (shops, factories, hotels),
• Undeveloped land plots located in the administration area of MDSB.
How is it calculated?
It is calculated according to the property’s area, type or.
How can payment be made?
It must be paid twice in every year:
• First ½ of the year - 1 January to 28(29) February;
• Second ½ of the year - 1 July to 31 August; it can also be pre-paid during the paying duration for the first half of the year.
Method of Collection.
Taxation bills will be distributed to all property owners in early January (First ½ of the year) and July (second ½ of the year) of every year.
• A duration of 2 months is given to owners to make the payment.
• If payment is not made within the duration, NOTICE E (Sec. 147, Local Government Act 1976) will be issued along with a fine. The amount of fine is 3% of the payment defaulted.
• If payment is still not made, an ARREST WARRANT (NOTICE F) will be issued and a duration of 7 days will be given (Sec. 148, Local Government Act 1976).
• Non-payment will lead to CONFISCATION OF PROPERTY.
What can be done if the Assessment Tax bill does not arrive?
Please come to the Bill counter of MDSB to collect it and provide these information:-
• House number and location of harta pegangan.
• Account number or previous bills for reference.
What should be done by a tenant if no payment of Assessment Tax has been made by the property owner?
The tenant must forward the bill to the owner so payment can be made. If MDSB does not receive payment for the Assessment tax, tenant’s assets in the rented property will be confiscated. To protect tenants from confiscation of assets, a tenant may pay his/her rent to MDSB until the full amount of the tax is paid, as stipulated by Section 151 (6) of Act 171.
What should be done when buying a house/land plot in the area of MDSB?
Refer on the owner details and tunggakan Assessment Tax in MDSB record before transfer of ownership. Sections 146 and 160 Act 171 stipulate that the tunggakan payment is the responsibility of the current owner. You are advised to check with a lawyer or agent to make sure that there is no outstanding payment for assessment tax.
Transfer of ownership (house/land plot).
Please inform MDSB promptly using forms I and J within three months of the transfer being made. Failure to do so will result in actions being taken by MDSB as stipulated by Section 160(6) Act 171.
Can’t make payment?
If you can’t make payment for the assessment tax, please come to the Assessment and Investment Division of MDSB to discuss with our officers.
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