License / Permit / Service Description

• Professional MBPG Assessment Tax Management and Property Tax Compliance Support Services for property owners, companies, developers, landlords, and authorised representatives in Pasir Gudang. We assist with reviewing property assessment tax accounts, verifying bills and outstanding balances, coordinating payment information, preparing supporting documents, handling ownership transfer enquiries, and following up with the relevant MBPG department where applicable. Our service is suitable for residential properties, shoplots, commercial premises, factories, warehouses, workshops, offices, industrial buildings, and other rateable properties. We also assist clients who require assessment tax receipts, payment status confirmation, or supporting documents for business licensing, building plan submissions, property transactions, and other official matters. We provide administrative and compliance support to help clients maintain accurate property tax records and complete the relevant procedures. Actual assessment tax payments, arrears, statutory charges, ownership transfer processing fees, valuation reports, and third-party costs are excluded unless expressly included in the quotation. Tax assessments, objections, refunds, payment arrangements, and official confirmations remain subject to MBPG's review and determination.

Related Departments / Regulatory Bodies ​

• Majlis Bandaraya Pasir Gudang (MBPG)
• MBPG Valuation and Property Management Department (Jabatan Penilaian dan Pengurusan Harta)
• MBPG Property Valuation Division, where applicable
• MBPG Revenue Collection and Treasury functions, where applicable
• MBPG Building Department, where property tax confirmation is required for building applications
• MBPG One Stop Centre (OSC), where applicable
• eCukai@MBPG Online System
• Johor State Land and Mines Office (PTG Johor), where applicable
• Relevant District Land Office, where applicable
• Companies Commission of Malaysia (SSM), for company ownership verification where required
• Registered property owner, developer, landlord, or authorised representative
• Conveyancing solicitor or appointed legal representative, where applicable
• Registered property valuer or relevant technical consultant, where required
• Other licensing authorities or receiving agencies requiring property tax documentation
  

License Name ( Bahasa Malayu )

• Perkhidmatan Pengurusan Cukai Taksiran MBPG
  

Application Scenarios & Business Necessity

• A property owner needs to verify an MBPG assessment tax account or obtain a current property tax bill.
• A business requires assessment tax payment receipts for a new business licence or licence renewal application.
• A factory owner requires current assessment tax documents for a building plan, renovation, or technical submission.
• A company needs to verify outstanding assessment tax before purchasing or transferring a property.
• A shoplot owner has not received an assessment tax bill and requires assistance obtaining the account details.
• A landlord manages multiple properties and requires assistance organising property tax payment records.
• A company owns several factories, warehouses, or commercial premises and needs coordinated assessment tax enquiries.
• A property purchaser needs to update the ownership records following a sale or transfer.
• A property seller requires assistance reviewing outstanding tax before completing a transaction.
• A developer requires property tax account information or billing coordination for multiple units.
• A company needs official confirmation of property tax payment status for a regulatory submission.
• An applicant submitting building plans requires current assessment tax receipts and related confirmation documents.
• A property owner receives an overdue tax notice and requires clarification of the outstanding amount.
• A property owner wishes to submit an objection against the assessed Annual Value.
• A company requires clarification of the applicable assessment tax rate or property classification.
• A property owner needs to update correspondence details to ensure future bills are received.
• A business requires assistance communicating with MBPG regarding an incorrect tax account record.
• A property owner needs to review possible remission or refund procedures where applicable.
• A company requires assistance preparing a formal letter and organising supporting property documents.
• A business requires clarification of whether assessment tax has been settled before proceeding with another licence, permit, property transaction, or official application.

Important Rules & Compliance Standards

• Assessment tax is governed by the Local Government Act 1976 (Act 171) and applies to rateable holdings within MBPG's jurisdiction.
• Property owners are responsible for ensuring that their assessment tax obligations are fulfilled.
• Assessment tax is calculated based on the property's Annual Value multiplied by the applicable assessment rate.
• The applicable rate depends on the property category and MBPG's official assessment records.
• MBPG issues assessment tax bills twice yearly, generally in January and July.
• The first half-year payment period is 1 January to 28 February, or 29 February in a leap year.
• The second half-year payment period is 1 July to 31 August.
• Assessment tax is separate from land tax, income tax, business licence fees, and other regulatory charges.
• Property owners should verify the property address, account number, ownership details, and amount payable before making payment.
• Failure to receive an assessment tax bill does not automatically remove the owner's responsibility to pay.
• Property ownership changes must be notified to MBPG through the applicable procedure.
• Form I is used for the relevant sale or ownership transfer notification under Section 160 of Act 171.
• The applicant must provide accurate ownership and supporting documents for ownership transfer administration.
• Changes to correspondence details should be reported to MBPG to maintain accurate billing records.
• Outstanding assessment tax may result in reminder notices, additional charges, or statutory recovery action.
• Applicants must comply with the applicable requirements when requesting an assessment valuation objection.
• Assessment objections must be submitted within the relevant statutory timeframe and supported by appropriate reasons.
• Remission, refund, or payment arrangement requests, where applicable, remain subject to MBPG's assessment and approval.
• The applicant must not alter, falsify, or misrepresent official tax bills, payment receipts, or confirmation documents.
• Additional documents such as title deeds, sale and purchase agreements, identification documents, company registration records, or official authorisation letters may be required.
• Processing time depends on the nature of the request, completeness of documentation, account verification, and MBPG's administrative requirements.
• Assessment tax payment does not replace separate land tax, business licensing, building plan, or other statutory requirements.
• This service does not guarantee tax reduction, waiver, refund, acceptance of an objection, or approval of any related application.
  

Compound & Legal Penalties

• Failure to settle assessment tax within the prescribed period may result in late payment consequences and statutory recovery procedures under the Local Government Act 1976 (Act 171).
• MBPG may issue reminder notices or statutory notices in relation to outstanding assessment tax.
• Additional notice charges, recovery costs, or other lawful charges may apply depending on the stage of enforcement.
• Continued failure to settle outstanding assessment tax may result in recovery action permitted under the applicable legislation.
• Such action may include seizure or attachment procedures where the statutory requirements are satisfied.
• Property owners should not assume that non-receipt of an assessment tax bill exempts them from payment obligations.
• Failure to register the relevant notice of sale or property ownership transfer may constitute an offence under Section 160 of Act 171.
• MBPG's published Form I guidance states that failure to register the required sale or transfer notice may result in a fine not exceeding RM2,000, imprisonment not exceeding six months, or both.
• MBPG's published Form I guidance also specifies a RM50 processing fee per ownership transfer transaction. This is an administrative processing fee, not a compound.
• False declarations, incorrect ownership information, or misleading supporting documents may result in rejection of the application or further legal consequences under applicable law.
• An assessment valuation objection does not automatically suspend payment obligations unless permitted by the applicable legal provisions or authority.
• Property owners remain responsible for complying with valid MBPG notices and lawful enforcement instructions.
• Actual compounds, notice charges, recovery costs, and legal penalties depend on the relevant offence, applicable legislation, and current MBPG requirements.
• This service does not include payment of assessment tax arrears, statutory penalties, legal costs, or enforcement charges unless expressly agreed in writing.

Frequently Asked Question