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Question :
What is the General Assessment/City Tax?

Answer:

According to Section 127 of the Local Authorities Act, the rate of assessment tax is calculated based upon the annual evaluation of a holding's value. This annual valuation is a gross estimation of annual rent deemed reasonable from year to year, for example, the returns from renting out a house or plot of land under the jurisdiction of the Jeli District Council, or business premises like a shop lot, hotel, etc. In general, General Assessment/City Tax is a tax levied upon an appreciated holding.

Question :
How is it paid?

Answer:

General Assessment Tax is paid annually each year, from January to December.

Question :
What happens if I don't pay in the time frame allotted?

Answer:
The following actions can be taken according to Act 171. Payment must be made within 15 days of the dated notice (E Form notice). A fine of 1% from the total outstanding balance will be charged as per Section 147(1). A Warrant of Attachment will be issued if all else fails, in which the District Council of Jeli will be authorized to seize the contents of a building or order its shut down from normal operations, or put the building/land up for auction. According to Section 151, of the High Court. A warrant fee of 5 % will be charged (for amount outstanding of over RM100.00).