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Asset Tax

1. What is asset tax?
Asset Tax (Door Tax or Assessment Tax) is charged upon each rated holding in Local Authority Areas such as: Business and trade Property Residential, Vacant Land, Cultivation Land, Flat units, Condominiums, Office Buildings, and other multi-storey buildings.

2. When it is required to be paid?
Twice in a period of 1 year: 1st January to 28th February, 1st July to 31 August.

Valuation and Asset Management Section

1. How do I terminate my rental if payment has already been made?
The tenant must provide a written application stating the reasons of termination.

2. How do I change the date of rental after payment has been made?
The application will only be considered upon the agreement of the Council only after the tenant has done so in writing.

Licensing Section

1. How long it will take to process a license?
The Council will process license applications based on a fully completed forms and documents attached.

2. How much is the charge?
Payments of license which are presented are based on the type of customer license application. A special schedule is prepared for the matter depending on the rate in the Council's budget.

3. How to get a business license?
Please complete and present details / documents which are required.

4. Where is the location to obtain a business license (business location)?
The customer must determine his / her own suitable premises license – business location.

5. When can a person start his / her business?
Business license will be issued within the specified period after the application is received.

What is Tax Assessment (Quit Rent)?

1. What Is Tax Assessment?
Assessment rates are local taxes imposed for ownership and occupation of rateable holding situated within Council's area of jurisdiction.

2. Who Are The Tax Payers?
Occupiers / owners of rateable holdings. If you own a house, a shop, a hotel, a service station or any other rateable holdings (even vacant lot) you are liable to pay the tax assessment rates. If you are occupying building on any land which is not held under a separate document of title or on land reserved for a public purpose you shall also be liable to pay rates.

3. Why Pay The Tax?
Rates are essential to assist to finance the Council's expenditure in providing public services and public facilities for the benefit of the community in the Council's area.

4. When To Pay?
The Tax Assessment is to be paid twice a year, which is :
•    First ½ year – 1st January to 28th February.
•    Second ½ year – 1st July to 31st August every year.
Assessment paid after the last date for payment shall be subject to a surcharge or default fee of 1% per month or part thereof.

5. What Happens When I Don't Pay On Time?
According to  Akta 171, action will be imposed to you as follows:
•    Notice (Form E) will be issued to you. You will need to settle payment 1 day from the date of Notice. Penalty of 2% from the arrear will be imposed to you following Seksyen 147(1).
•    * if you fail,  an arrest warrant will be issued to you. This warrant allows the Council to confiscate your belongings in your premises or   obstructure your premises from operating, or auction your premises through Registrar of High Court following Seksyen 151. A 10% will imposed for payment of warrant.

6. How To Avoid Penalty Of Court Action?
Immediately pay before 28th February or 31st August every year.

7. What Should I Do If I Didn't Receive Any Bill?
Please come in person to Property and Valuation Unit,  Johor Bahru Tengah Municipal Council  to get your bills. Please bring:-
•    Lot No or Premises No. or Land allocation;
•    Account No. (if any); or
•    Past bills for reference

8. What Is My Responsibility As A Tax Payer?
The most important roles is to pay the tax assessment before the date.  
You should :-
•    To check at the Council for levy of assessment rates.
•    To pay rates on time.
•    To notify the Council of any change in postal address.
•    To supply P. O. Box No. if available.
•    To notify the Council in writing or on Form F obtainable from Council' office of change of ownership. To extend a copy of the Memorandum of Transfer or up to date Extract of Title or Sale and Purchase Agreement.
•    To check at Council's office and settle any outstanding rate before change of ownership takes place.
•    To give full cooperation to Council staff when they inspect holdings for rating purposes.
•    To notify the Council in writing if a building has been erected without building plan.
To complete and return Forms sent by the Council.
•    To collect at the Council's office copy of the assessment bill if not received. (No waiver of default fee is granted for non-receipt of assessment bill).

9. What Should I Do If I Am Just A Tenant Of The Premises?
You can provide the bil to the owner for immediate payment.  If the owner fails to pay, your belongings in the presmises will be confiscated. Therefore you shoul protect yourselves by paying the rent to the Council until arrears is paid.  The clause of Seksyen 151(6). Akta 171 Kerajaan Tempatan, will protect you!

10. Why Is My Rate Different Than My Neighbour?
Assessment rates may differ depending on the:-
•    Type of buildings
•    Floor area
•    Location
•    Construction Material
•     Usage

11. Am I Entitled For Rebates If My Premises Is Empty / No Tenant? 
If your building has no tenant or empty, you must inform the Council. You will be entitled for the rebate if you fulfill the conditions under Regulation 5 and 6 of the Local Authorities (Rating) Regulations 1997.

12. What Should I Do If I Want To Buy A Built Premises (House / Building) Or Land?
Check with the Council for the registered name and any arrears to the premises or land in order to avoid from any regrets in the future.   Seksyen 146, Akta 171 enforce that settlement any arrears are of the owner's responsibility. You are also advised to check with realty that the premises or land taxes is paid.

13. What Should I Do If I Have Changed Or Sold My Vacant Lot / Premises Ownership, Or Inherit It?
Inform the Council with filling in Form 1 and Form J within 3 month after the change of ownership.  Action will be taken following Seksyen 160(6) Akta 171 for failure to inform.

14. What If I Cannot Afford To Pay This Settlement?
The Council may consider payment by installments.  Please come in person to Propery and Valuation Unit, Johor Bahru Tengah Municipal Council for appeal and consideration with our officers here.  The Council is always ready and willing to consider your problems on Tax Assessment.

What is the difference between Tax Assessment (Quit Rent) and Land Tax (Property Tax)

1. What Is Land Tax?
Land Tax is tax paid by the owner to State Authorities (not Local Authorities).  Land tax must be fully paid every year on 1st January and will become an arrears from 1st June.

2. What Is The Difference Between Tax Assessment And Land Tax?
Tax Assessment, also known as Quit Rent, is paid to Local Authority and is paid every half a year. The tax assessment bill is blue in colour
Land tax is imposed to land owners and is paid to State Authorities once every year.  The bill is yellow in colour.

Documents Required When Renewing Licence

1.   A colour passport sized photograph.
2.   A copy of a valid basic food handling course certificate (food & beverage business only))
3.   Injection certificate (ty2) for licence holders & assistants (food & beverage business only)
4.   Original licence / advertisement sign licence.
5.   A copy of business registration (SSM)

Conditions for approval

1. The premise used must comply and comply with the basic conditions of the Building Control and Planning Department and had obtained the planning permission or development order (DO)

2. The premise must comply and fulfil the basic conditions and requirements of the Building Control Division and approval for the building plan and the Certificate of Fitness for Occupation (CF/TCF)for the building

3. The premise used must comply and fulfil the basic conditions and requirements of the health Department

4. The premise being used must comply and fulfil the conditions and requirements of the Malaysian Fire and Rescue Department.
*    Providing Fire Safety Measures System
*   Buildings at level one and above with single stairway are not allowed to be used for conducting business
*  Premises to be used for certain business activities like entertainment premises must obtain endorsement from the Police Department

Conditions for the Licence

1. The business premise licenced must be used for business activities as written on the licence

2. The business licence must be displayed on places /  wall that can be easily seen

3. Business activities must be conducted within the premise and it is prohibited to use the sidewalk or the surrounding areas.

4. The licenced premise buildings must not be modified without permission. Please contact the Building Control and Planning Department for that purpose.

5.  Cleanliness must be maintained whether inside/outside of the building

6. Take certain measures to ensure the business activities conducted does not causes any environmental pollution, noise disturbance, foul smell and obstruction

7.  Sufficient refuse bins are provided and refuses must be put into plastic bags before being disposed into the bins. 

8.  Rearing animals in the premises like dogs, cats, chickens and others are prohibited.