1. Who are the applicants of OSC Online?
    Applicants are those who are qualified and have submitted applications to municipal councils in accordance to the provisions of relevant acts, among them include architects, engineers, planners and land surveyors.

  2. What action should be taken if the premise collapsed, dilapidated, burned down, deserted or no longer suitable to reside?
    Please write a formal letter to Assessment Department, MBAS to enable the exemption of the building from Assessment List.

    Sebagai tempat awam untuk sembahyang. Sebagai tanah perkuburan atau krematorium awam yang berlesen Bagi sekolah awam Sebagai tempat awam bagi maksud khairat atau maksud sains, sastera atau seni halus.

  3. What actions should be taken if there is an ownership change, inheritance, or selling property?
    Check with MBAS to make sure no evaluation tax overdue on the property. Or, checking could be done through lawyers or management agents who manage the property.

    Notify MBAS by filling in Form I and Form J (Trade Notice or Change of Title [Sect 160, Local Government Act 1976] along with the required information in 3 months period after the change of title is complete.

    If you fail, MBAS can take legal action according to Section 160, Local Government Act 1976. All legal costs will be demanded by the property owner lawyer.

  4. Should payment be made if the house has not been resided?
    Yes, vacant or not yet resided premise is not qualified to be exempted, terminated, or reduced its evaluation tax. Evaluation tax should be paid regardless of whether the house is resided or vacant. However, the vacant premise which is suitable to be resided qualified to apply profit return.

  5. Where can the evaluation tax bills paid?
    Revenue Counter, Alor Star City Council, Jalan Kolam Air,05675 Alor Star Tel: 04-7332499

    • Cash
    • Check
    • Bank Draft
    • Credit Card - Visa & Mastercard
    • Wang Pos
    • Post Money Money Order Payment through Town Bank Agent:
      Bank Simpanan Nasional (BSN), Jabatan Bekalan Air (JBA), Telekom, MBf ’Call N Pay’, POS Malaysia, & CIMB Clicks.

      • Cash
      • Check
      • Bank Draft
      • Credit Card - Visa & Mastercard
      • Post Money
      • Money Order
  6. When is the payment period for evaluation tax?
    First 1st January until 28th. February. 29th February Second 1st July until 31st August.

  7. When do the evaluation tax bills released?
    The bills will be released twice a year, in January and July.

  8. Can the landlords still appeal after Tax Appeal Committee informed its decision?
    Yes, the landlords have to appeal at the High Court through initial proposal on condition that the tax payment required has been paid to MPSP first.

  9. How does the Tax Appeal Committee decision be informed to the landlords?
    Tax Appeal Committee decision will be informed to the landlords through letters.

  10. Can the landlord who filed the complaint appoint someone else to represent and attend on his behalf before the Tax Appeal Committee?
    If the landlord who filed the complaint on the Annual Value could not attend before the Tax Appeal Committee, then the landlord can appoint someone else to attend on his behalf on the condition that the representative provide “Authorization Letter” signed by the landlord who filed the complaint.

Last Update: Thursday, 15 April 2021 - 3:20pm