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MAJLIS PERBANDARAN KOTA SAMARAHAN
94300 Kota Samarahan, Sarawak, Malaysia.

General Line : 6082-671023/24/25
Hotline : 6013-8561116
Pejabat Pengerusi : 6082-671241
Pejabat Setiausaha : 6082-671233
Perpustakaan awam : 082-671023/671024/671025
No. Faks : 6082-671342
E-mel: mpks@sarawak.gov.my
Kemaskini Pada: 1 12 2018
Versi 8.1.2
Jumlah Pelawat
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Guidelines For Determining The Effective Date For Levying Of Assessment Rates On Rateable Holdings
Tarikh : 07 Mar 2018
 

Pursuant to Section 69(6) of the Local Authorities Ordinance,1996, the Local Authority may determine the date of commencement of rate levied on rateable holdings. Section 69(6) reads as follows:-

 

Where on account of any amendment in the Valuation List the rate payable in respect of any holding is enhanced, reduced or extinguished, the new rate shall be payable, or the rate shall cease to be payable , from the commencement of the next half year, or such earlier date as the local authority may determine”.

 

The following guidelines are proposed to be adopted by Kota Samarahan Municipal Council:-

 

(1)           Holding With Occupation Permit (OP)

The effective date for the levying of rates shall the 1st day of the month following with the date of the issuance of the OP.

 

Examples:

Date of OP

Date of Valuation

Status of Holding

Effective date for commencement of rates/new rates

01 - 30/09/2018

In Year 2018

New /Reassessed Property :

Occupied / Not occupied

01/10/2018

 

(2)           Holding Without Occupation Permit

The effective date for the levying of rates shall be the 1st day of the following month from the date of actual occupation. However, for premises without Occupation Permit but has been occupied in the preceding year(s) before the date of valuation the date of  commencement of rates shall be the 1st January of the year in which the premises is valued.

 

Examples:

Date of

Occupation

Date of Valuation

Status of Holding

Effective date for commencement of rates/new rates

06/09/2018

In Year 2018

New Property occupied since 06/09/2018

01/10/2018

11/03/2017

New Property occupied since 11/03/2017

01/01/2018

 

(3)           Holdings That Have Been Reassessed

The effective date for the levying of rates shall be based on the date of completion for one locality and due dates will be in the same year.

 

Examples:

Date of Completion

and Valuation

Cut Off Date For Data Entry

Prior Issuance of Assessment Bill

(Based on Rating schedule)

Effective date for commencement

 of rates/new rates

Between 29/08/2017&17/01/2018

1st Quarter – 17/01/2018

01/01/2018

Between 18/01/2018&28/02/2018

2nd Quarter – 01/03/2018

01/01/2018

Between 01/03/2018&22/05/2018

3rd Quarter – 22/05/2018

01/07/2018

Between 23/05/2018&30/08/2018

4th Quarter – 30/08/2018

01/07/2018

Between 31/08/2018&1stQuarter 2019

1st Quarter 2019

01/01/2019

 

Valuation & Rating Section

Kota Samarahan Municipal Council