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Documents Required When Renewing Licence

  1. A colour passport sized photograph
  2. A copy of the receipt for fire extinguisher inspection payment
  3. A copy of a valid basic food handling course certificate (food & beverage business only)
  4. Injection certificate (ty2) for licence holders & assistants (food & beverage business only)
  5. A copy of paid assessment tax bill for the second half of 2009
  6. Original licence 2010 / advertisement sign licence 2010
  7. A copy of business registration (SSM)

Application Conditions

  1. Business companies or single ownership business must be registered with the Companies Commission of Malaysia (SSM)
  2. Applications must be made using premise licence application form by enclosing the prerequisite documents:
    • 1 Copy of the Company / Business / Organisation Registration (Form 9 & 49 or Form D along with the information of the business and owner)
    • 1 copy of the identification card / passport of the applicant
    • 1 coloured visual of the sign and the installation location picture for the advertisement (If applicable)

Conditions for approval

  1. The premise used must comply and comply with the basic conditions of the Building Control and Planning Department and had obtained the planning permission or development order (DO)
  2. The premise must comply and fulfil the basic conditions and requirements of the Building Control Division and approval for the building plan and the Certificate of Fitness for Occupation (CF/TCF)for the building
  3. The premise used must comply and fulfil the basic conditions and requirements of the health Department
  4. The premise being used must comply and fulfil the conditions and requirements of the Malaysian Fire and Rescue Department.
    • Providing Fire Safety Measures System
    • Buildings at level one and above with single stairway are not allowed to be used for conducting business
    • Premises to be used for certain business activities like entertainment premises must obtain endorsement from the Police Department

Conditions for the Licence

  1. The business premise licenced must be used for business activities as written on the licence
  2. The business licence must be displayed on places / wall that can be easily seen
  3. Business activities must be conducted within the premise and it is prohibited to use the sidewalk or the surrounding areas.
  4. The licenced premise buildings must not be modified without permission. Please contact the Building Control and Planning Department for that purpose.
  5. Cleanliness must be maintained whether inside/outside of the building
  6. Take certain measures to ensure the business activities conducted does not causes any environmental pollution, noise disturbance, foul smell and obstruction
  7. Sufficient refuse bins are provided and refuses must be put into plastic bags before being disposed into the bins.
  8. Rearing animals in the premises like dogs, cats, chickens and others are prohibited.

WHICH DIVISION IS RESPONSIBLE IN ASSESSMENT TAX MATTERS (QUIT RENT), AT JELEBU MUNICIPAL COUNCIL
The divisions which are responsible in assessment tax affairs (quit rent) are:-

  1. Valuation Division
  2. Finance Division

VALUATION DIVISION :
This division is headed by Valuation Assistant Officer and assisted by Assistant Valuation. This division is responsible in:-

  1. Making valuation on the taxable holding (property).
  2. Preparing property valuation list.
  3. Issuing assessment tax bill.
  4. Issuing assessment tax demand notice, Form E.
  5. Issuing demand Warrant and Inventory
  6. Making confiscation.

Telephone Number are 06-6136991 / 06-6136479

FINANCE DIVISION :
This division is led by Accountant Assistant and assisted by Revenue Clerk. This division is responsible in the following matters:-

  1. Issuing assessment tax demand bill.
  2. Receiving assessment tax payment.
  3. Taking actions as allocated by the laws against owner property if the assessment tax was not settled.

Telephone Number are 06-6136991/06-6136479

WHAT IS ASSESSMENT TAX?
There are many definitions used for this subject. Among them are "rate" and "quit rent". The widely used definition is "quit rent".

Generally, the assessment tax or quit rent is imposed to all holdings (property) located in administration area of Jelebu District Council. It is a direct or indirect tax imposed to the owner's holding (property) onto the town services within Council's administration area.

The assessment tax is required to accommodate expenditure in providing facilities and services to the locals in Council's area.

WHAT ARE BASIS USED IN IMPOSING THE ASSESSMENT TAX ONTO CERTAIN HOLDINGS (PROPERTY)
There are two basis allocated by the legislative (Local Government Act 1976) which is "annual value" and "added value". The usage for these two assessment basis lies behind the Local Authority's own selection after obtaining approval from the State Authority.

Annual Value" generally can be defined as follows :-

  1. VACANT LAND

    5%-10% from the property market rate, if the land property market value totalling to RM 100,00.00 therefore the annual value is RM 10,000.00. The Jelebu District Council has fixed the annual value calculation at the minimum level which is 10%.

  2. DEVELOPED LAND

    For land lots which have building such as shop lots or terrace house, the calculation for annual value is made by estimating the annual rental gross total derived from the particular property (land and building).

    Example: The annual value for terrace house in Taman KSM is RM 2,160.00. It is an annual rental gross total estimated derived from that related terrace house which is rental average rate of RM 180.00 per month.

HOW TO CALCULATE TOTAL PAYABLE ASSESSMENT TAX?
Example: The annual value for a terrace house in Taman KSM Housing area is RM 2,160.00. The assessment rate for this area is 10%. So the payable assessment tax required to be paid annually is RM 216.00 per annum. This payment including town service such as garbage collection, septic tank and fire on the roadside.

WHAT IS ASSESSMENT RATE?
The assessment rate is a tax percentage (%) imposed onto certain area by Jelebu District Council under the State Government consent.

The assessment rate is definitely a tool in determining the total payable payment as well as the burden bear by certain holdings (property).

WHO SHOULD PAY THE ASSESSMENT TAX?
In Malaysia, the responsibilities to pay the assessment tax is borne by the holding (property) owner.

WHEN DOES THE HOLDING (PROPERTY) CAN BE IMPOSED THE ASSESSMENT TAX?
Certain holding (property) can be imposed assessment tax after it was located within the Local Authority area.

WHAT ARE THE HOLDING (PROPERT) THAT CAN BE IMPOSED ASSESSMENT TAX?
According to Section 2, Local Government Act 1976, the holding (property) means any lands which have building or otherwise, owned by one separate ownership and regarding division building, which means joint property and any lots.

Therefore as a summary we may confine that a residency, shop lot, petrol station, cinema, hotel and vacant land are properties that can be imposed an assessment tax.

WHAT ARE THE HOLDING (PROPERTY) EXEMPTED FROM ASSESSMENT TAX?
The holdings (property) are exempted from the assessment tax when certain holdings (property) or his part used for this purpose :-

  1. As a public place for prayer.
  2. As a cemetery land or a licensed public crematorium.
  3. For public school.
  4. As a public place for the purpose of "khairat" or science, art or fine art.

What it means by the holdings (property) is that the holdings (property) used for a non-profit purpose.

WHAT ARE THE OBJECTIONS THAT CAN BE SUBMITTED BY THE HOLDING (PROPERTY) OWNER IMPOSED BY PROPERTY ASSESSMENT TAX?
Among other reasons which enable the holdings owner (property) that can make objection regarding the holdings (property) are as follow:-

  1. That certain property imposing the assessment tax is valued more than the value that can be imposed assessment tax;
  2. That certain holdings valued are the holdings that are non-taxable property for assessment tax;
  3. That a person or certain holding should be included in the valuation list is the inherited to the owner;
  4. That certain holding is valued less than the assessment tax imposed; or
  5. That certain holding or holdings is joint valued or separately which should be valued using other method.

All objections will be investigated and those who make objections will be given a chance in the investigation for hearing either individually or through representative or authorised agent.

Generally, all objections must be submitted within specified time as follow:-

  1. In property re-evaluation matters where "Valuation List Review Notice" is delivered to every property owner.
  2. In the amendment against the valuation list where "Statement Notice, Valuation List Amendment" is delivered to every property owner

Objection must be submitted at least ten (10) days before the date has been fixed when "Yang Dipertua" will amend the valuation list.

REMINDER:

  1. It is a responsibility to all holdings (property) owner to self-investigate their holding (property) position whether it has been listed or not in the Council's valuation list.
  2. From there onwards, their excuse of not knowing whether their property is within the Council's administration area and they have not received any notice regarding holding (property) annual value is unacceptable.
  3. Hence, for any holding (property) owner who has yet to receive any information regarding their property position whether it has been listed in Council's valuation list or otherwise must review and investigate in Council Valuation Division. This is to avoid arrears and legal action.

WHEN DOES THE ASSESSMENT TAX IS REQUIRED TO BE SETTLED?

  1. The first half of year       -       1 January until 28 February
  2. The second half of year          -       1 July until 31 August

If the payment is not settled within the specified time it will consider as an arrears. Late penalty fine will be imposed on the arrears payment.

WHAT ARE THE ACTIONS THAT CAN BE TAKEN IF THE ASSESSMENT TAX IS NOT PAID OR SETTLED?
The first step in claiming the arrears notice is The Local Authority will issue a detention warrant. This warrant will allow the Authority to confiscate any moveable property owned by the owner or local who owned the holding (property) involved.

If for any reason which in officer's opinion the value of confiscated moveable property is less than the arrears or any moveable property that can be confiscated, The Local Authority may appeal to the High Court Registrar to detain and sell those properties.

If the arrears and cost (expenses for property detention) failed to be settled by the owner within seven days from the detention date being made therefore the property or holding can be sold via public auction.

PENALTY RELATED TO THE HOLDING IMPOSED AN ASSESSMENT TAX
Whomever was found guilty of the following offence:-

  1. Refused or not giving any statement or information required by the Local Authority within two (2) weeks from the notice receipt date which required him to do so.
  2. Knowingly (intentionally) to make false statement or inaccurate or provide false information or inaccurate to the Local Authority.
  3. To obstruct, stop or detain The Local Authority or any person appointed from entering, checking or measuring any holdings located within its premise.
  4. Do not provide notice to the Local Authority on the property ownership within three (3) months from the transfer ownership being made.
  5. Do not provide any notice to the Local Authority on the death of owner's property and the new owner's name (an heir to the deceased who inherited these properties).
  6. Do not provide notice to the Local Authority within fifteen (15) days on new building construction, re-construction building, enlarge, modify, repair, renewal or vacant building which has been re-occupied.

Among another potential convicted offences:-

  1. Penalty not more than RM 2,000.00 (Two thousands or
  2. Imprisonment not more than 6 (six) months or
  3. Penalty or imprisonment or both.