Land Tax

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I refer to the development in Bukit Cheras. This development is completed more than 10 years ago. Strata titles have been issued and I had paid my taksiran. Now I wish to pay the cukai Tanah and I have been to the office of the Commissioner of buildings and the Office of Jabatan Tanah. I was told that I have to pay my Cukai tanah vide the Master Title. Looks funny how can there be two titles to one property. Please help to apportion my land tax.

Reply

Generally this complaint is related to payment of Land Tax for strata scheme development.

1. For your information, in strata scheme development, ownership  in the form of strata title will be issued to every lot owner as proof of ownership of his particular lot.  However, ownership of the land on which the building resides still remains and registered in the name of Management Corporation or MC.


2. Following the delay in the implementation of lot assessment on individual strata title, MC is still responsible to pay land tax on the land on which the strata scheme is built.  The total amount of  land tax paid by MC is assumed to be the total amount of land tax paid by every lot owner according to the proportion of share unit specified in their individual strata ownership.