Pejabat Tanah - Cukai Petak

Description

• Cukai Petak refers to a tax levied on stratified property owners (e.g., apartments, condominiums, and commercial lots). The tax ensures the maintenance and development of public infrastructure and services related to the property. Property owners must pay their Cukai Petak annually to the Pejabat Tanah dan Galian or via online platforms like e-Tanah to stay compliant and avoid penalties.

GOV Department

• Pejabat Tanah dan Galian Negeri
• Kementerian Sumber Asli, Alam Sekitar dan Perubahan Iklim (for federal oversight)

License Name (Malay)

• Cukai Petak (Strata Parcel Tax)

Details

• Who Needs to Pay:
  • Owners of stratified properties, including residential units (condominiums, apartments) and commercial units in stratified buildings.
• How to Pay:
  • Via e-Tanah Portal (e.g., e-Tanah Selangor, e-Tanah Wilayah Persekutuan).
  • At the Pejabat Tanah dan Galian Negeri/Daerah.
  • Through appointed financial institutions or counters.
• Application Process for First-Time Payment:
  1. Obtain property ownership documents (e.g., strata title).
  2. Register the property with the respective Pejabat Tanah dan Galian.
  3. Access the Cukai Petak Online Semakan to verify the payable amount.
  4. Make payment via online or physical channels.
• Validity:
  • Payments are typically due annually, with a fixed deadline set by the Pejabat Tanah.
• Documents Required:
  • Copy of strata title or ownership documents.
  • Proof of previous payment (for renewals).

Important Rules

• Mandatory Compliance: All property owners of stratified units are legally required to pay Cukai Petak Malaysia annually.
• Payments must be made before the due date to avoid penalties.
• Property owners must ensure all information, such as property size and ownership details, is accurate in the tax system.
• Late payments may incur additional penalties or legal action under the Strata Titles Act 1985.
• Failure to pay may result in restrictions on selling or transferring property.

Compound & Punishment

• Compound:
  • Late payment fines range from RM50 to RM500, depending on the delay period.
• Punishment:
  • Continuous non-payment may lead to:
    • Interest charges on outstanding taxes.
    • Legal action, including confiscation of property.
    • Restrictions on ownership transfers or mortgage applications.

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