Assessment Tax Division

Q : What is General Assessment Tax?
A : General Assessment Tax is the tax imposed on rated holdings such as Residential Buildings , Business Buildings (Shops, Business Complexes, Offices, Hotels, Workshops, Petrol Stations and Cinemas) , Industrial Buildings (Factories, Warehouses, Plants, Depots and Substations), Vacant Land (Buildings, Agricultural, Industrial and Business) located under the jurisdiction of Kuantan Municipal Council.

Q : When Should The Assessment Tax Be Settled?
A : Assessment Tax is paid twice a year. First half year to 1st January to 28th February annually. 2nd half year to 1st July to 31st August annually.

Q : What Actions Will Be Taken By MPK In The Event That Payment Is Not Made Within The Specified Period?
A : In accordance with the Local Government Act 1976, the following action will be taken against you, A Form E Notice will be issued to you. You are required to make payment within 15 days from the date of the notice. Fine or late payment charge will be imposed on the last remaining arrears Section 147 (1) Local Government Act 1976.

Q : If there is still failure to meet Pay ?
A : A Warrant of Attachment will be issued upon you. This warrant allows authorised MPK Officers to Seize by virtue there of any movable property within the building to Close down the building from operating (section 148),Auction off the building or land through the High Court Registrar (section 151). A warrant of Attachment fee of 10 percent will also be imposed. Withhold the approval process and MPKs services for holdings with arrears as follow approval for business license of the holding to approval for layout plans to approval for Certificate of Fitness for Occupation to Claiming arrears through lawyers MPK will also take action through the lawyer to collect the general assessment tax. All legal costs will be claimed by the counsel to be borne by the property owner.

Q : When Is The General Assessment Tax Bill or Notice Issued?
A : General Assessment Tax Bills are submitted or mailed in January 1st half year to July 2nd half year. Notice (Form E) is submitted or mailed in March 1st half year to September 2nd half year

Q : What Should You Do If You Did Not Receive The Bill or Notice?
A : You are required to come to the Assessment Tax Counter, Assessment Tax Division, Department of Valuating and Property Management MPK Head Office, Jalan Tanah Putih, Kuantan bringing o Previous Bill or Notice or o Account No (if any) or o Lot or House No and property location.

Q : What Are The Payment Facilities Provided?
A : Monthly Instalments. Payment By Assessment Tax Monthly Standing Order . Payment By Post . Payment By Credit Card . Payment By Monthly Rent . Payment Through The Telephone . Payment Through the Internet ‘Pay Online' at these sites:- for credit card users)

Q : Where Are The General Assessment Tax Payment Counters Located?
A : MPK Head Office, Jln. Tanah Putih Terminal Makmur, MPK Jln Stadium Kuantan Market ,1hb-15hb. Gambang Management Office MPK Gebeng Branch Telekom Malaysia ,Kuantan. Tenaga Nasional Berhad ,Kuantan. B.S.N All Over Malaysia