WHAT IS GENERAL ASSESSMENT TAX?

General Assessment Tax is the tax imposed on rated holdings such as :

• Residential Buildings

• Business Properties (Shops, Factories, Hotels and etc.)

• Vacant Lands located in Lipis District Council’s area

HOW IS IT PAID?

General Assessment Tax is paid twice a year :

• ½ First ½ year – 1st January to 28th February

• ½ Second ½ year – 1st June to 31st August of each year

WHAT WILL HAPPEN IF YOU DID NOT PAY THE TAX IN THE STATED PERIOD?

According to Act 171, the following actions will be taken against you :

• A Notice (Form E) will be issued to you. You are then required to settle the outstanding amount within 1 day from the date of the notice. A penalty of 2 percent from the outstanding amount will be imposed in accordance with Section 147(1).

• If you still failed to pay, a warrant of attachment will be issued on you. This warrant allows Lipis District Council to confiscate goods that are in the building or to close the building from operating or to auction of the building through the High Court Registrar in accordance with Section 151. A warrant fee of 10 percent is also imposed.

HOW TO AVOID FINES OR LEGAL ACTION?

• Pay before 28th February and 31st August every year.

WHAT SHOULD YOU DO IF YOU DID NOT RECEIVE THE BILLS?

Collect your bills personally at the Valuation and Property Unit, Lipis District Council’s office. Remember to bring along the following:-

• Lot/House number and location of property

• Account number (if any) or

• Old bills as reference

WHAT SHOULD YOU DO IF YOU WERE A TENANT OF THE HOUSE/BUILDING?

• You could submit the bills to the owner for immediate payment. If the owner failed to pay the tax, any property you have in the building will be confiscated. You can protect your property by paying the rent to Lipis District Council until the outstanding amount is

WHAT SHOULD YOU DO WHEN YOU ARE BUYING A HOUSE OR A PIECE OF VACANT LAND?

• Check with Lipis District Council for any arrears for the house/ land to avoid regrets later. Section 146, Act 171 states that it is the responsibility of the current owner to pay all arrears. You are advised to check with the property manager managing the transaction to ensure that the arrears has been settled by the previous owner

WHAT SHOULD YOU DO IF YOU HAVE TRANSFERRED THE OWNERSHIP/SELL/BEQUETH THE HOUSE/PROPERTY?

• Inform Lipis District Council by filling in Form 1/Form J and other relevant forms within 3 months from the date of the transfer of ownership. Failure to do so may result in Lipis District Council taking actions in accordance with Section 160(6) Act 171.

HOW TO PAY TAX IF YOU ARE NOT ABLE TO DO SO?

• Lipis District Council will consider payment in instalments. You are advised to personally come to the Valuation and Property Unit, Lipis District Council’s office to discuss the matter with the relevant officers. Lipis District Council is also prepared to resolve other problems related to General Assessment Tax that you may have. Please refer to the Council for any problems.

Yang Di Pertua.
Lipis District Council,
27200 Kuala Lipis.

During office hours.
8.00a.m – 12.45p.m
2.00p.m – 4.30p.m