1.Â What is general assessment tax ?
General Assessment Tax is a tax imposed on ratable property such as:
- Residential houses
- Business and industrial assets (shops, industries, hotels, etc) which are located in Hulu Terengganu District Council area.
2. How is it paid?
General Assessment Tax is paid twice a year as follows:
- 1st half-year â€“ 1st January to 28th Feb.
- 2nd half-year â€“ 1st July to 31st August for every year
3. What happens if you fail to settle the tax within the given period ?
According to 171 Act, you can be imposed Â the following actions:-
- For arrears less than RM200.00, the fine is RM2.00. For arrears more than RM200.00, the fine is 1%.
- The notice (E form) will be issued to you. You are required to settle within 15 days from the date of the notice.
- If Â still fail, detention warrant will be issued. This warrant enables the Hulu Terengganu District Council to confiscate goods available in the premise or to close the premise from operating or to auction the premise/land through the High Court Registrar according to Section 151. Warrant charge of 10% will also be incurred.
4. How to avoid fine or court action ?
Pay immediately before 28th February/31st August every year.
5. What should you do if you do not receive the bills ?
Come to MDHT Office to get your bills. Do not forget to bring along details such as:-
- Lot no. /House no. and property status.
- Account no. (if there is) or
- Old bills for reference
6.Â If you are only a tennant of the house/premise, What should you do ?
You can deliver the bills to the owner for immediate payment. If the owner fails to settle the bills, your belongings in the premise will be confiscated. So, you can protect them by paying the rent to MDHT until the arrears is settled. Section 151(6t) of the 171 Act of Local Government protects you.
7. What should you do when you wish ant to buy a house ?
Check with MDHT for the registered name and the tax arrears of the house to avoid you from regretting later on. Section 146, 171 Act states that all arrears are the responsibility of the current owner to settle it. You are advised to check this matter the lawyer or the agent who manages the transaction of the property to make sure that the arrears is already settled by the previous owner.
8. If you have transferred ownership/sell/bequeathed house/property, What should you do ?
Inform the MDHT by filling:
- I Form and other related forms within 3 months after the ownership transfer/sale.
- J Form and other related forms within 1 year after the death of property owner for the bequeathed property.
- If you fail, the MDHT may take action according to Section 160(6), 171 Act of Local Government.
9. If your house is vacant (Not Occupied), Can you get tax examption ?
Tax on your property can be lessened provided that you send a written notice to MDHT regarding the vacancy. You also have to notify MDHT should the premise have been:-
- Transferred to another site
- Destroyed by fire, windstorm or other causes.
10. If you cannot afford to, How can you settle the tax ?
MDHT will consider for payment by installments. Thus, you are advised to come to MDHT Office to discuss the matter. MDHT is also prepared to settle other problems regarding assessment tax.
1. What is the difference between District Council/Municipal Council and Local Authority (PBT) ?
Local Authority in this country is divided into three categories as follows:-
1.Â City Council/Hall
2.Â Municipal Council
3.Â District Council
- City Council/Hall is a Municipal Council which is upgraded into a city status after it meets certain criteria. The criteria for City Council is the total population exceeds 100,000 people and the annual revenue exceeds RM20 million.
- A Municipal Council is more urban-based compared to District Council and it has a population and income more than that of a District Council. The criteria of a municipal council is the total population exceeds 100,000 people and annual revenue exceeds RM5 million.
- A District Council is rural-based. The criteria for a district council is its population is less than 100,000 people and the annual revenue is less than RM5 million.
2.Â How many PBTs currently are there in Malaysia now ?
145 PBTs (including Kuala Lumpur City Hall) comprising of 31 Municipal Councils and 114 District Councils.
There are also other agencies which are given the authority to implement PBT functions such as Kulim Hi-Tech PBT, Pasir Gudang PBT, Putrajaya Corporation and others.
3. Are all PBTs in Malaysia under the authority of Housing And Local Government Ministry ?
All PBTs are under the authority of their respective State Government. The duty of Housing And Local Government Ministry is to coordinate the PBTs in term of policy and legal standardization, provide consultation service including technical consultation and financial allocation from the Federal Government.
4. How can the public make a report regarding issues/problems faced within a PBT area ?
The public can directly report to the PBT concerned or to the Housing And Local Government Ministry.
5. Is bulky garbage (mattresses, old cupboard, etc) collected as often as ordinary garbage ?
Bulky garbage is collected once a week only.
6. Should the authorized party do not implement garbage cleaning works, what action can be taken by consumers or the public ?
Consumers can report to the nearest local authority to enable cleaning action be taken as soon as possible.
7.Â What are is the colours of recycle bins ?
The colours of recycle binsÂ :
- Blue - for papers
- Orange - for aluminum tins, steel tins and plastic
- Brown- for glass
8.Â When is the National Level Recycle Day celebrated ?
National Level Recycle Day is celebrated on 11th November every year.
9.Â What is the cause of dengue fever ?
10.Â What is the type of mosquito that carries dengue virus ?
Note : For any other inquiries, please call the number 09-6811149/566 to speak with the officer or you can send an email to