1. Any changes pertaining to Cukai Taksiran due to things such as: (Section 144, Act 171).:-

• Issuance of Completion and Compliance Certificate (CCC) for new buildings.
• Changes from empty lots to developmental lot.
• Amendments towards existing building modifications that has been done.
• Changes in land usage requirements / ownership issuances.
• New land lots receiving ownership.

2. Change of statements on evaluation list.

Notice of Kenyataan Pindaan Senarai Nilaian (KPSN) are a notification to owners on their Yearly Value changes on their properties, which causes changes on the amount of yearly cukai taksiran. KPSN Notice will be issued two times annually to owners involved in value amendments.

3. Objections on amendments of the evaluation list.

For owners involved with the amendment of this evaluation list, if not satisfied as allocated in Section 142, Act 171. Reasons of objections include:

• Any ownership in which being imposed evaluated rates more than what should be imposed.
• Evaluated ownership that are not supposed to be imposed of any rates.
• Any individual or property that are supposed to be in the evaluated rate list, being omitted from it;
• Any property evaluated are being imposed less that what it should be; or
• Any property(s) that had been evaluated together or by its own being evaluated differently (from what it should be).

Objections that are not related to the particulars above will not be considered.