Tax Assessment: Page 2 of 4

Actions taken by the Council for failure to settle Assessment Tax 

  1. A fine of one percent (1%) from the outstanding balance
  2. Notice (Form E) is issued and must be settled within fifteen (15) days from the issue date
  3. If payment is still not settled, a Detention Warrant is enforced at a rate of ten percent (10%) on the total remaining outstanding balance
  4. Confiscation and auction of movable property
  5. Court action for sale of immovable property
  6. ll costs accumulated will be added to the outstanding balance

What you should do if you fail to get a bill

Visit the Kota Bharu Municipal Council at your earliest convenience to get a copy of your latest assessment tax bill

What you must do after selling/transferring ownership of a Building or Land

  1. Visit the Kota Bharu Municipal Council Office
  2. Complete Form I (Ownership Transfer Form)
  3. Attach a Copy of the Sale & Purchase Agreement or a copy of the Ownership Deed with the name of the new owner
  4. Include a copy of the latest receipt of the last Assessment Tax payment made

Failure to do so within three (3) months from the date of transfer of ownership can lead to a fine of not more than Two Thousand Ringgit Malaysia (RM 2,000.00) or a jail sentence of less than six (6) months or both (Section 160, Local Government Act 1976).