Frequent Asked Question

Cukai yang dikenakan oleh DBKL ke atas pemilik harta untuk menyediakan perkhidmatan, penyelenggaraan dan pembangunan Kuala Lumpur.

Beberapa peratus (%) daripada Nilai Tahunan.

Ya, semua harta samada bangunan atau tanah kosong boleh dikenakan cukai taksiran.

i) Bangunan
Anggaran sewa kasar setahun yang dijangka munasabah diperolehi daripada bangunan berkenaan.

ii) Tanah kosong
10% daripada nilai pasaran tanah.

Cukai taksiran yang perlu dibayar adalah seperti berikut :-

Nilai Tahunan x Kadar peratusan cukai taksiran

Contoh :-
Nilai Tahunan = RM 13,200
Kadar = 4%
Cukai Taksiran = RM 528 setahun/ RM 264 untuk 6 bulan

Penentuan Nilai Tahunan masih lagi sama iaitu berasaskan anggaran sewa kasar setahun yang dijangka munasabah diperolehi sekiranya harta tersebut disewakan.

Perbezaan tersebut disebabkan oleh:-

• Keluasan lantai bangunan (tambahan / ubahsuaian)

• Kedudukan unit seperti unit tepi

• Kegunaan harta

Nilai Tahunan akan kekal sehingga Penilaian Semula kecuali terdapat pindaan kepada Senarai Nilaian mengikut Seksyen 144, Akta Kerajaan Tempatan 1976 (Akta 171). Pindaan Senarai Nilaian dibuat atas sebab-sebab berikut:-

• Bangunan baru

• Bangunan diubahsuai/ tambahan binaan
  Bangunan runtuh atau dirobohkan

• Keluaran hakmilik baru

• Perubahan nilai pada harta yang disebabkan oleh peruntukan undang-undang berkaitan dengan perancangan

• Pembetulan penilaian sedia ada

Boleh. Apabila pemilik menerima Notis Kenyataan Pindaan Senarai Nilaian dan tidak berpuashati dengan cadangan Nilai Tahunan yang dinyatakan dalam notis, pemilik boleh mengemukakan bantahan bertulis dalam tempoh 10 hari sebelum tarikh Mesyuarat Pendengaran Bantahan.

Setiap bantahan yang layak akan didengar oleh DBKL melalui Mesyuarat Jawatankuasa Pendengaran Bantahan Cukai Pintu.

Lokasi, tarikh dan masa Mesyuarat Pendengaran Bantahan akan dinyatakan di dalam Notis Mendengar Bantahan setelah anda mengemukakan bantahan secara bertulis ke Jabatan ini.

Pemilik atau wakil yang diberi kuasa.

Tuan/puan boleh membuat bantahan berdasarkan alasan yang diperuntukkan di bawah Seksyen 142 Akta Kerajaan Tempatan 1976 (Akta 171) :

* Cadangan Nilai Tahunan tinggi / rendah.
Contoh: Sewa setahun yang munasabah bagi harta tuan/puan adalah RM 18,000 tetapi Nilai Tahunan yang dicadangkan adalah RM 30,000 ataupun keadaan sebaliknya.

* Harta tuan/ puan tidak sepatutnya atau tidak boleh dikenakan cukai taksiran.
Contoh: Sekolah, rumah ibadat, kemudahan awam dan lain-lain.

* Harta lain tertinggal untuk dinilai ataupun tidak dinilai.
Contoh: Pihak DBKL tidak menilai atau mengenakan cukai taksiran bagi harta milik jiran tuan/puan.

* Nilaian sepatutnya dibuat secara bersama / berasingan.
Contoh: Kedai pejabat 3 tingkat yang dijual strata kepada pemilik yang berbeza tetapi dinilai secara bersama dalam satu Nilai Tahunan kepada satu pemilik sahaja.

Cukai taksiran dan yuran penyelenggaraan adalah dua (2) perkara yang berbeza. Yuran penyelenggaraan adalah untuk menyelenggara kawasan gunasama harta tuan/puan. Manakala cukai taksiran adalah untuk perkhidmatan perbandaran seperti membaiki jalan, kemudahan rekreasi, kemudahan infrastruktur dan lain-lain.

Tidak boleh dikecualikan, namun tuan/puan boleh memohon untuk mendapatkan elaun kekosongan di Bahagian Hasil, Jabatan Kewangan DBKL di talian 03-2617 9000 atau laman sesawang jkew@www.dbkl.gov.my

Sebarang aduan boleh disalurkan melalui :-

– TALIAN BEBAS TOL : 1800-88-3255
– Laman sesawang Sistem Pengaduan Awam Bersepadu (https://ispaaawww.dbkl.gov.my)
– Klik Di sini Untuk Soalan-Soalan Lazim Berkaitan Pengurusan Kewangan dan Akaun Bagi Bangunan Berstrata

Development approvals involving land use zoning changes or increased development intensity are subject to a development charge in accordance with Section 40 of the Federal Territory (Planning) Act, Act 267. The determination of land use zoning and base intensity for the purpose of imposing the land value increment development charge is based on:

• Comprehensive Development Plans 1039, 1040 & 1041

• Gazetted Plans

• 1985 Density Zoning Method for areas outside the Comprehensive Development Plans & Gazetted Plans

• Any valid Development Order approvals that have modified the land use zoning or development intensity

What types of development applications do not require Planning Permission?

Development applications that are exempted from Planning Permission are listed under Section 20(2) of the Federal Territory (Planning) Act, Act 267. These include:

• Internal additions and alterations that do not involve new floor area expansion or changes to the building facade.

• Reconstruction, additions, and modifications of landed residential properties.

• Maintenance works, such as replacing finishing materials.

• Amendments to building plans that do not involve changes in floor area, number of floors, or number of residential units (e.g., hotels, serviced apartments, SOHO, and apartments).

• Amendments to building footprint usage, provided they do not encroach on central open spaces, access routes, or minimum building setbacks.

Development applications submitted to the OSC counter include:

1. Planning Permission

2. Building Plan

3. Engineering Plans, which include:

   • Earthwork Plan

   • Road and Drainage (R&D) Plan

   • MSMA (Urban Stormwater Management Manual) Plan

   • Street Lighting Plan

4. Landscape Plan

1. Development applications can be submitted by Registered Land Owners. The proposed plans must be prepared by qualified professionals as follows:

   Planning Permission Plan

   1. Certified Town Planner – Can prepare all types of applications.

   2. Certified Architect – Can prepare all types of applications. However, for developments involving land areas of 5 acres or more, certification from a Certified Town Planner is required.

   3. Certified Engineer – For engineering-related works such as petrol stations, telecommunication structures, billboard installations, and other relevant works under applicable laws.

   4. Licensed Land Surveyor – For proposed plans involving land amalgamation and subdivision.

   5. Draftsman – For new construction or building extensions/modifications of residential buildings only, provided they do not exceed two stories in height and a floor approval limit of 300 square meters.

   Building Plan

   1. Certified Architect – Can prepare all types of applications. However, for developments involving land areas of 5 acres or more, certification from a Certified Town Planner is required.

   2. Certified Engineer – For engineering-related works such as petrol stations, telecommunication structures, billboard installations, and other relevant works under applicable laws.

   3. Draftsman – For new construction or building extensions/modifications of residential buildings only, provided they do not exceed two stories in height and a floor approval limit of 300 square meters.

   Engineering Plans

   • Must be prepared by a Certified Engineer.

   Landscape Plan

   • Must be prepared by a Registered Landscape Architect.

Development applications can be submitted at the following address:

One-Stop Centre Secretariat
Ground Floor, Menara DBKL II,
Jalan Raja Laut,
50350 Kuala Lumpur

📞 Telephone: 03 – 2028 2942 / 2944
📠 Fax: 03 – 2694 3085
🕗 Operating Hours: 8:00 AM – 5:00 PM

Applicants are advised to verify the following aspects before submitting a development application:

The application for a single landed residential development cannot be submitted separately and must be submitted simultaneously through the Small Residential (KK) procedure under Category A07. The KPKT Application Submission Manual covers applications for Planning Permission, Building Plans, and Engineering Plans, or under Category A12, which includes Building Plans and Engineering Plans. However, this regulation does not apply to developments involving land surrender.

CPS stands for City Planning System. It is a GIS-based digital mapping platform designed to provide land use information in Kuala Lumpur. The system allows users to check and refer to geospatial data such as current land use, committed land use, zoning, and development intensity, in line with the Kuala Lumpur City Plan 2020 (PBRKL2020).
📌 CPS can be accessed via: https://cps.www.dbkl.gov.my/public/

eMAP is an online interactive digital map module that allows the public to purchase digital planning data and information from CPS through its sales module.
📌 eMAP, CPS can be accessed via:
🔹 https://cps.www.dbkl.gov.my/public/
🔹 https://cps.www.dbkl.gov.my/eMapcps/

Registered users include:

1. General Public

2. Private Sector / NGOs / GLCs

3. DBKL-appointed Contractors/Consultants & Government Agencies

4. Government Agencies / Statutory Bodies

5. Public & Private Higher Education Institutions (IPTA/IPTS)

6. DBKL Internal Staff

Immediate activation via a link sent to the registered email.

Refer to the user manual available on the eMAP homepage.

The pricing for digital plans is based on data capacity per Megabyte (MB): RM483.00 per MB;

The following are digital plan printing services (hardcopy), with charges based on the plan size as per the table below;

The following fee rates vary according to the application category for digital planning information plans, as outlined in the table below;

The categories of digital planning plans available in eMAP consist of Unclassified Geospatial data and information, which includes gazetted plans that are considered public documents. You may refer to the sales catalog on the eMAP main page or click the following quick link: https://cps.www.dbkl.gov.my/eplancps/senaraiProduk.aspx

a.  Static Plan:

Pre-prepared plans are available in four different sizes: A4 to A1. These plans will be printed, and users must collect them at the Geospatial Unit Counter, JPRB, DBKL, after the payment process has been successfully completed and the department has received the order notification.

b. Digital Plan:

Digital Plans are available for users who require data in digital format. Users can use the Interactive Map menu to select the required area (customized), and the map will be generated using the provided template (layout). These digital plans can be downloaded in .pdf format once the payment process has been successfully completed online.

c. Digital Data :

Digital Data is a type of software (digital) product provided in shapefile (.shp) format only. A shapefile format is a geospatial vector data format used for geographic information system (GIS) software. It is developed and maintained by ESRI as an open specification to enable data interoperability between ESRI products and other GIS software. Users can use the Interactive Map menu to select the required area (customized), and the system will generate the shapefile data. This digital data can be downloaded in .shp format once the payment process has been successfully completed online.

For further inquiries, please contact the following address:
Geospatial Unit
Jabatan Perancangan Bandaraya
Tingkat 11, Menara DBKL 1,
Jalan Raja Laut,
50350 Kuala Lumpur

i. Offer Letter from DBKL, Appointment Letter, Appointment Confirmation Letter, and Work Commencement Instruction Letter
ii. Bank Guarantee/COB Deposit Payment Receipt
iii. Company Constitution (Memorandum of Articles of Association), Form 24 (Return of Allotment of Shares), Form 49 (Return Giving Particulars in Register of Directors, Managers & Secretaries and Change of Particulars), and Director’s Resolution
iv. Confirmation Letter from the Implementing Department, signed by the Director of the respective department

i. Offer Letter from DBKL, Appointment Letter, Appointment Confirmation Letter, and Work Commencement Instruction Letter
ii. Bank Guarantee/Deposit Payment Receipt
iii. Copy of Identity Card/Identification Document
iv. Confirmation Letter from the Implementing Department, signed by the Director of the respective department

Yes, through conduct or implied terms, the elements of a contract—offer, acceptance, and consideration—are present. For example, the Appointment Letter and Appointment Confirmation Letter issued by DBKL, which contain terms binding both parties and indicate that a formal agreement will be signed later, demonstrate that a binding contract already exists between both parties.

i. Letter of Representation
ii. Grant of Letters of Administration
iii. Form F under the Small Estates (Distribution) Act 1955

i. For supply and service contracts – one (1) year after the contract expiry date.
ii. For consultancy contracts – six (6) months after the contract expiry date.
iii. For work contracts – one (1) year after the defect liability period ends.

If there is no change in the company's structure and shareholders, and this is proven with Form 13 of the Companies Act 1965 (Certificate of Incorporation on Change of Name of Company), then the payment can be made to Company B.

i. The Agreement Document must be signed by the Contractor / Developer / Consultant.
ii. The Agreement must be signed using a black ink pen with wet ink.

For Private Limited Companies (Sdn. Bhd.):
a. The company seal must be affixed.
b. The Agreement must be signed by two Company Directors or one Company Director and one Company Secretary, as stipulated in the Directors’ Resolution.
c. The signature must be accompanied by the name, identification card number, and designation of the signatories.

For Enterprise Companies or Individuals:
a. The Agreement must be signed by the sole proprietor/individual/partners.
b. The signature must be accompanied by the company stamp, name stamp, and identification card number.

A compound notice is a violation notice and a compound offer issued at the time an offense is committed.

A summon (to appear in court), on the other hand, is issued when a violation notice and compound offer remain unpaid or when an enforcement notice is not complied with within the stipulated period.

No, summons payments can only be made in court on the designated date.

The Magistrate will determine the amount of the fine in accordance with the relevant legal provisions, based on the type of offense, the merits of the case, and the mitigation plea presented by the Accused (OKS) in court.

Yes. The compound notice can be checked via the DBKL website – eRayuan system and the PAY@KL application.

If a reminder letter is still received for offenses that have already been paid, the reminder notice can be canceled by the Compound Officer or an authorized officer, provided that the Notified Person (OKN) submits a copy of the payment receipt.

A check can be made by submitting the offense notice number through the DBKL website or the PAY@KL application.

If an offense notice is received, but the vehicle was sold on the date of the offense stated in the notice, the recipient of the notice or the Offender (OKN) is required to submit relevant documents related to the sale of the vehicle or verification from the Road Transport Department (JPJ) regarding the ownership on the date of the offense. The notice may be canceled if the documents are in order.

The DBKL Magistrate Court is located on the 1st Floor, Menara DBKL 2, Jalan Raja Laut, 50350 Kuala Lumpur. Individuals who have been summoned must appear in court by 8:30 AM, as court proceedings begin at 9:00 AM.

Individuals summoned to court must dress neatly. Skirts and shorts, sleeveless tops, and t-shirts are strictly not allowed.

No, payments can only be made via online payment, bank draft, money order, banker’s cheque, or cash.

The required documents are:
i. Identification card
ii. Summons letter received
iii. If a company/firm receives the summons, a letter of authorization from the Director/owner of the company or firm must be presented to the court
iv. If an individual receives the summons, they must attend in person. If unable to attend, their representative must bring an authorization letter from the summoned person, subject to the Magistrate's discretion on whether the letter is acceptable

If the accused (OKS) fails to attend, a warrant of arrest will be issued and served to them.

It can be accessed on DBKL's official portal under the Corporate Info section by selecting List of Legislation.

The power card can be applied through the respective Head of Department by filling out the designated form and attaching a recent passport-sized color photograph. This procedure ensures that only eligible personnel can apply for the power card.

Only personnel who have been delegated authority are eligible to apply for the power card.

If the power card is lost, the employee must file a police report and notify the department. A copy of the report must be submitted when applying for a new power card.

For retiring employees, the power card must be returned to their respective department.

The Mayor of Kuala Lumpur (DBKL) cannot prevent any party involved from filing a compensation claim or taking legal action against DBKL. However, the success of such claims is subject to the outcome of an investigation conducted by DBKL's appointed insurance provider. If the claim is taken to court, the final decision on DBKL's liability will be determined based on witness testimonies and the court's judgment.

This department processes and conducts investigations related to misconduct of DBKL officers and staff who hold contract and permanent positions from various Positions and Grades.

There are several methods accepted and processed by the Department, namely:
a. By telephone call to 03-2028 2464 during office hours (Monday to Friday, 8.00 am to 5.00 pm).
b. Send a letter to the Director of the Integrity Department, Level 6, DBKL Tower 2, Jalan Raja Laut, 50350 Kuala Lumpur.
c. Send an email to jit[at]dbkl[dot]gov[dot]my.
d. Come in person to meet with an officer at the DBKL Integrity Department.

There are several programs that have been planned throughout the year according to the suitability and needs of DBKL officers and staff, such as talk programs, visits to agencies, integrity enhancement courses, and others involving DBKL internal departments as well as external agencies.

The vehicle may be issued a compound notice or towed.

If it exceeds 14 days, a reminder notice will be issued, and if the payment is still not settled, legal action will be taken by filing the case in the Magistrate's Court.

Please make the payment within 14 days at any nearby DBKL payment counter.

Please refer to the Public Complaints Unit, Enforcement Department at 03-4026 7200 or the DBKL call center at 1 800 88 3255.

Please refer to the Unit Pengurusan Sitaan dan Tunda (Kenderaan Ditunda), Enforcement Department, Kuala Lumpur City Hall, Lot 456 (Next to Sri Terengganu Public Housing), Jalan Sentul, Sentul Selatan, 51000 Kuala Lumpur, or WhatsApp to 013-6663255.

Compound and seizure actions can be taken against such hawkers or traders.

At the Unit Pengurusan Sitaan dan Tunda, Enforcement Department, Jalan Lombong, Cheras, or call 03-9282 2554.

No, and compound action can be taken.

Actions such as issuing a Compound Notice and removing (seizing) the items can be taken.

At the Unit Pengurusan Sitaan dan Tunda, Enforcement Department, Jalan Lombong, Cheras.

You need to pay the removal/seizure fee, storage fee, and compound payment.

Read and understand the instructions in the notice, then stop the activity/offense or demolish any structure that violates the regulations yourself.

DBKL will take action according to the instructions in the notice.

Not eligible.

Within 3 months from the date the vehicle was towed.

The vehicle will be gazetted or a court order will be issued, and it will subsequently be disposed of through public auction or other appropriate means.

You should refer to the Summons Processing Unit at Level 2, Block A, Enforcement Department, Jalan Tun Razak and fill out a faulty meter complaint form. A verification check will be conducted with the Department of Civil Engineering and Urban Transport to confirm the meter's status. The complainant must provide the serial number or identification of the electronic meter.

No, these offenses cannot be appealed, and the fines are standardized across DBKL, PDRM, and JPJ.

Types of planning offenses are as listed under Section 20(2) of the Federal Territory (Planning) Act, Act 267. Among these offenses are:

• Changing the use of land/building without planning approval

• Erecting a structure without planning approval

• Continuing activities after the planning approval has expired

• Carrying out development that violates the conditions of planning approval

Planning enforcement actions can be carried out in the following ways:

• Conducting demolition/removal actions in accordance with the provisions of Section 29 of the Federal Territory (Planning) Act, Act 267

• Filing a court complaint to obtain an action order in accordance with the provisions of Section 29 of the Federal Territory (Planning) Act, Act 267

• Imposing a maximum compound fine of RM50,000.00 and a daily fine of RM500.00 for continuous offenses in accordance with the provisions of Section 26 of the Federal Territory (Planning) Act, Act 267

For the purpose of carrying out planning enforcement actions, a notice will first be issued to the Notice Recipient (Orang Kena Notis, OKN) to inform them of the offense committed.