Tax Assessment

Tax Assessment
 

1.  What is Assessment Tax?

Assessment tax or door tax is enforced in accordance with Section 127 of the Local Government Act 1976 (Act 171). It is a tax imposed on holdings located within the Tourism City Langkawi Municipal Council (MPLBP) covering the following grants:
 

i. Residence

Terrace houses, semi-detached houses, detached houses, townhouses, flats, apartments,

apartments, condominiums, cottages and so on;
 

ii. Business

Shops, shophouses / offices, shopping complexes, cinemas, offices, hotels, petrol stations, recreation centers and so on;
 

iii. Industry

Factory, workshop, warehouse and so on;
 

iv. Empty land

Vacant land with title grants can be charged Tax Assessment / Door Tax in accordance with the provisions of Section 2, Act 171.

2. How is the assessment tax assessed?

• Assessment Tax = Annual Value x Rate (%)
• Rate of % charged: 5% for residential
• 6% for business

3. How is the Assessment Tax imposed to the owner?

All affected holders will receive a Notice of Amendment to the Valuation List stating the new Annual Value and Assessment Tax along with the effective date of the Assessment Tax.

4. Why Assessment Tax Is Enforced?

It is the responsibility of the holding company to pay taxes

assessment / door tax under Section 133, Act 171 and is not a reason

if the tax assessment / door tax bill is not accepted;

5. What to Do If Bills Are Not Received

You can come to the MPLBP Integrated Counter or to the Valuation Department at Level 2 MPLBP by bringing an original copy of the assessment tax bills or assessment tax bill account numbers to get the latest bill printing.