Q : When is the tax assessment bill issued and when is the last date for payment?
A :The tax assessment bill is issued twice a year, that is, on the 1st of January for the first half of the year and the 1st of July for the second half. The last date for payment for the first half is the 31st of March and the 31st of October for the second half.

Q : Where can the payment be made?

A : Payment for the tax assessment bill can be made a follows:

1. Revenue Counter, 1st Floor, Kemaman Municipal Council (cash, cheque, postal order, credit card)  
2. Revenue Counter, Kerteh Branch Office (cash, cheque, postal order)
3. KIOSK-EMPS, 1st Floor, Kemaman Municipal Council (cash, cheque, postal order, credit card)  
3. BIMB Counter
4. Post Office Counter
5. Maybank2u
6. CIMB Clicks

Q : When can the payment be made at the Revenue Counters?

A : Payment can be made from Sundays till Wednesdays: 8.00am till 5.00pm and on Thursdays: 8.00am till 3.30pm

Q : How can the public submit complaints regarding issues/problems faced in the Local Authority area?

A : They can submit their complaints through the council's website or turn up in person.

Q : What is the difference between a District Council/Municipal Council and a Local Authority?

A : A Local Authority in this country can be divided into three categories as follows:

  • City Council/Hall
  • Municipal Council
  • District Council

City Council/Hall is a Municipal Council that has been upgraded to City status after fulfilling certain criteria. The criteria for a City Council/Hall is the population numbering more than 100,000 and an annual revenue of more RM20 million.

A Municipal Council is more concentrated on the urban areas compared to a District Council and has a population and revenue more than the District Council. The criteria for a Municipal Council is a population that numbers more than 100,000 and an annual revenue of more than RM5 million. A District Council is more concentrated on the rural areas. The criteria for a District Council is a population of less than 100,000 and an annual revenue of less than RM5 million.

Q : How many Local Authorities are there in Malaysia now?

A : 145 Local Authorities (including Kuala Lumpur City Hall), 31 Municipal Councils; 114 District Councils. There are also other bodies empowered by their respective State Governments to implement the functions of a Local Authorities such as: Kulim Hi-Tech Local Authority, Pasir Gudang Local Authority, Putrajaya Corporation and others.
Terdapat juga beberapa badan lain yang diberi kuasa oleh Kerajaan Negeri masing-masing untuk melaksanakan fungsi-fungsi PBT seperti: PBT Kulim Hi-Tech, PBT Pasir Gudang, Perbadanan Putrajaya dan sebagainya.

Q : What are the types of advertisements that require licenses from the Kemaman Municipal Council?

A : Notifications, announcements or publications intended to inform the public of an article, product, venue or event or anything that is exhibited on a board post, wire or other structures for the purposes of advertising and can be seen from any street or public place.

Q : What are the requirements to be complied with before a billboard can be installed?

A : The requirements to be complied with are as follows:

  1. Obtain a license from the Kemaman Municipal Council in advance.
  2. Signboards should be written in Bahasa Malaysia.
  3. Billboards that are installed should not be of a hinderance to the public and safety should be guaranteed.
  4. If using the words ‘Halal' or ‘Certified Halal', the applicant should first obtain written permission from the Yang Di Pertua of the Kemaman Municipal Council.


Q : What are the actions that can be taken by the Kemaman Municipal Council should the requirements above not be complied with?

A : Among the actions that could be taken by the KMC are:

  1. The KMC can move the billboard and all related costs will be borne by the parties displaying the billboard.
  2. The KMC can issue a compound offer of not more than RM250.00
  3. To summon the parties responsible if found guilty of violating any provision of the UUK and be fined not less than RM1000.00 or one years' imprisonment and if the parties responsible repeatedly commits the offense, they will be subject to a fine of not more RM100.00 a day.


Q : What should we do before setting-up a barber shop?

A : Before starting a business, you must first obtain a licence from the Kemaman Municipal Council


Q : What are the requirements to be complied to when operating the business?

A : You must always comply with the By-laws by maintaining self, customer and equipment hygiene in your business as well as avoiding other activities other than hair cutting and styling.

Q : What happens if we violate these By-laws?

A : Any person who violates any of these by-law is guilty of an offense and when convicted shall be fined not exceeding RM2000.00 or imprisonment not exceeding one year or both.

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