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FAQ: Page 2 of 2

Why You Should Pay Land Tax?

a. There is responsibility for each asset owner (or on his/her behalf) to pay assessment tax to Local Authority, without need to wait notice through Assessment Bill .
When You should Pay Land Tax?

a. Once yearly.

From 1 January until 31 May every year
Who Needs To Settle Land Tax?

a. Section 95 National Land Code 1965 : : 

Each Registered Land OR representative or its behalf are is responsible to settle Assesment Tax.

"Rental tax that needs to be paid on any registered land must be paid by or on behalf of its owner..."

After Sales and Purchase Agreement sealed between seller (or land/housing developer) and buyer, it is buyer’s responsibility to pay Assessment tax.
What is Land Tax?

a. Defined as Rental Tax under Section 5 National Land Code 1965 as:

1. Any amount of yearly monies due to State Authority (PNB) as Rental tax

2. Any other yearly payment owed to PBN in accordance to written laws, must be collected as if rental tax or land revenue; and

3. Any payment owed to PBN as Rental Tax Arrears
Implication If FAILURE To Settle Assessment Tax?

a. Section 148 Local Government Act 1976 :

Your asset will be CONSFICATED
Why You Should Pay Assessment Tax?

a. There is responsibility for each asset owner (or on his/her behalf) to pay asset tax to Local Authority, without need to wait notice through Assessment Bil.
When You Should pay Assessment Tax?

a. Twice yearly on :

a) 1 January until 28 February every year; and 

b) 1 July until 31 August every year.
Who Needs To Settle Assessment?

a. Section 146, Local Government Act 1976 (Act 171) :

All rates (Assessment Tax) must be paid by the person who is holding owner at that time... " 

All registered owner for residence, business, industrial premise and vacant land are subjected to above Act. Section 155 of the same act explains that if tenant of any premise have to pay assessment tax on behalf of holding registered owner, the tenant could deduct from the rental payment after that on any amount being paid.
What is Assessment Tax?

a. Assessment Tax being enforced in accordance to provision of Section 127, Local Government Act 1976 (Act 171). It is a tax imposed on land asset located in Council Area within Selangor covering following assets :

a) Residence

b) Business

c) Industrial

d) Vacant land parcel

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