1. Returns of Balik Cukai Taksiran (remission) are when building owners can apply to get back the cukai taksiran paid to the local authorities if the building is vacant and up for rent.

2. However, the application can only be considered if all the conditions be fulfilled by the applicant. Remission application will be considered under the condition that cukai taksiran has been paid beforehand.

3. The application has to be made within 7 days from the date of vacancy. If not, the date is from the date Majlis receive the aforementioned application.

Procedure & Conditions

• Sending official application letter for remission on unrented empty buildings as allocated under Section 162(2). Act 171.
• Abiding to the rules and conditions as stated under Section 162(3), Act 171.
• Making claims of remission within one(1) month after assessment (taksiran) term of remission application. First assessment (taksiran) term: 1 January until 30 June. Second assessment(taksiran) term: 1 July until 31 December.
• Claims forwarded exceeding the deadline of 31 July for the first term and 31 January for the second term will be nullified.
• Official application letter for remission and remission claim should be sent to the address below:

Jabatan Penilaian Hartanah
Tingkat 1, Majlis Bandaraya Seremban
Wisma Bandar Raya
Lot 14392, Persiaran Forest Heights 1
Jalan Seremban Tampin
70450 SEREMBAN

Supported Documents

• Real estate agent appointment letter (if available)
• Newspaper cuttings of advertisements (if available)
• Picture of buildings involved (which shows ‘for rent’ advertisement or under renovation).
• Copy of current cukai taksiran bills.

Form

• Application letter of Cukai Taksiran refund (remission).