How to avoid penalties.

  • Late payment penalties will be imposed after March and September [Section 147(1)]. Please bring the current bill when making payment.
  • Late Assessment Tax Penalty
    • Penalty RM100.00 and below – RM1.00
    • More than RM100.00 but less than RM200.00 – RM2.00
    • More than RM200.00 but less than RM400.00 – RM3.00
    • More than RM400.00 but less than RM600.00 – RM2.00
    • Exceeding that for every RM100.00 or portion thereof – rm2.00
  • Payment for Warrant of Attachment totalling 15% of the arrears or the actual attachment cost whichever is higher will be imposed on the property owner or tenant that have been taken action according to section 148.
  • A tenant may protect their personal belongings by handing over the bill to the owners for prompt payment. Failure to pay tax by the owner will results in the attachment of the tenants belongings [Section 148(1)]
  • A tenant may further protect his/her interest by paying the rent to the Council until the arrears is settled. Any rent paid to the council can be deducted from the rental payment and the rest to the premise owner [Section 151(6)]
  • Check with the council for the name registered and arrears for assessment / land tax before purchasing a house or a plot of land.
  • Inform the council in writing IF:
    • You just purchased/sell/inherit a property. Failure to do so will be imposed with penalty under section 160(6);
    • Your house is vacant (premise is only for rental);
    • Your house is demolished;
    • Your house is relocated to another site;
    • Your house is destroyed by fire, strong winds or any other reasons.
  • Payments can be made at:
    • Revenue counter, Level 1 MPKemaman(cash, cheque, postal order, credit card)
    • Payment counter, Level 1, Casa Limbong (cash, cheque)
    • Revenue Counter, Kerteh Branch Office (cash, cheque, money order)
    • BIMB collection agent (Counter, ATM, Internet Banking, SMS)
    • Assessment tax payment by KIOSK-EMBPS (24 hours), Location: Lift Lobby Area, Level 1 MPK
    • Maybank2u
    • FPX at
    • CIMB Clicks
  • Only printed receipts with the received stamping verification will be deemed legitimate.
  • Payment period: Sundays – Wednesdays: 8.00am – 5.00pm, Thursdays:8.00am – 3.30pm

If you pay assessment tax, you will help funding:

  • Residential / commercial, factory, recreational and public park area cleaning services.
  • Collection of domestic refuse from residential houses, factories and commercial buildings.
  • Construction and maintenance of public facilities (Multipurpose Halls, public toilets, playgrounds, recreational areas, bus stops, markets etc.)
  • Construction and maintenance of infrastructural facilities (roads, drains, irrigations, street lamps etc.)
  • Development and beautification of Kemaman Municipal Council area.

What must you do if you do not receive the assessment bill?

  • Come personally to the MPK office to obtain a copy of the Assessment Tax Bill before the payment period expires at the end of MARCH and the end of SEPTEMBER by presenting the details of your property.
    1. Account no.
    2. Lot no.
    3. Identification card no.


    1. Bring  the old tax payment bill payment receipt.


"Failure to receive bills is not an excuse for not paying non-payment of the assessment tax!!!"

  • Avoid arrears
  • Avoid sealed-offs
  • Avoid auctioning off
  • Avoid legal actions

"Fulfil your responsibility to pay the assessment tax to the Kemaman Municipal Council." For matters concerning the assessment tax, please contact :

TEL : 09-8597777 / 8597700