Warta54 - Pewartaan Kadar Cukai Tanah Negeri Pahang

299
NEGERI PAHANG
Warta Kerajaan
DITERBITKAN DENGAN KUASA
GOVERNMENT OF PAHANG GAZETTE

PUBLISHED BY AUTHORITY
Jil. 72 TAMBAHAN No. 22

No. 22 31hb Oktober 2019 PERUNDANGAN
Phg. P.U. 54.

KANUN TANAH NEGARA
Kaedah-Kaedah Tanah Pahang (Pindaan) (no. 4)

2019
Pada menjalankan kuasa yang diberikan oleh seksyen 14 Kanun Tanah Negara
[Akta 56 tahun 1965], Pihak Berkuasa Negeri membuat kaedah-kaedah yang
Nama dan permulaan kuat kuasa
1. (1) Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Tanah Pahang

(Pindaan) (No. 4) 2019.
(2) Kaedah-Kaedah ini mula berkuat kuasa pada 1 Januari 2020.

Phg. P.U. 54. 302
Penggantian kaedah 22
Phg. P.U. 27/2015] dipinda dengan

1. Kaedah-Kaedah Tanah Pahang 1992 [Phg.
menggantikan kaedah 22 dengan kaedah berikut:
“Rates of annual rent
22. (1) Unless stated otherwise in subrule (2), the rates of annual rent
for new alienation of lands shall be as follows:
Kuantan, Bentong, Jerantut, Lipis,

Temerloh, Maran, Raub,
Cameron Highlands Pekan, Bera, Rompin
(A) TOWN LAND
(1) Building
(a) residential RM0.50 per square metre RM0.40 per square

or part thereof subject to metre or part thereof
a minimum rent of subject to a minimum
RM90.00 per title per rent of RM80.00 per
year title per year
(b) commercial RM3.00 per square metre RM2.50 per square

year title per year
(c) residential and RM2.00 per square metre RM1.50 per square
commercial or part thereof subject to metre or part thereof
(only for a minimum rent of subject to a minimum
parent title RM1000.00 per title per rent of RM750.00 per
where strata year title per year
title will be
registered as
a result of
subdivision
of building)
(d) telecommu- RM3.30 per square metre RM2.90 per square

nication or part thereof subject to metre or part thereof
transmitter a minimum rent of subject to a minimum
tower RM500.00 per title per rent of RM400.00 per
year title per year
(e) marina RM3.00 per square metre RM3.00 per square

year title per year
303 Phg. P.U. 54.

(f) place of RM0.05 per square metre RM0.05 per square

worship, or part thereof subject to metre or part thereof
charitable a minimum rent of subject to a minimum
organization RM200.00 per title per rent of RM200.00 per
and year title per year
voluntary
organization
(g) private RM2.50 per square metre RM2.00 per square

institution or part thereof subject to metre or part thereof
of higher a minimum rent of subject to a minimum
learning RM450.00 per title per rent of RM400.00 per
year title per year
(h) public RM2.50 per square metre RM2.00 per square

year title per year
(i) government- RM250.00 per title RM200.00 per title per

aided school per year year
(j) private school RM1.00 per square RM0.50 per square

metre or part thereof metre or part thereof
subject to a minimum subject to a minimum
rent of RM1000.00 per rent of RM500.00 per
title per year title per year
(k) tahfiz school RM250.00 per title per RM200.00 per title per
year year
(l) private golf RM250.00 per hectare RM250.00 per hectare

course or part thereof subject or part thereof subject
to a minimum rent of to a minimum rent of
RM10,000.00 per title RM10,000.00 per title
per year per year
(m) public golf RM100.00 per hectare RM90.00 per hectare

course
(n) private driving RM200.00 per hectare or RM200.00 per hectare

range part thereof subject to a or part thereof subject
minimum rent of to a minimum rent of
RM600.00 per title per RM600.00 per title per
year year
(o) public driving RM100.00 per hectare RM75.00 per hectare

range
(p) burial ground RM1000.00 per hectare RM1000.00 per hectare
(q) muslim burial RM100.00 per hectare RM100.00 per hectare

ground
Phg. P.U. 54. 304

(r) shooting RM0.05 per square RM0.05 per square

range/private metre or part thereof metre or part thereof
shooting subject to a minimum subject to a minimum
field rent of RM200.00 per rent of RM200.00 per
(s) other purposes to be determined by to be determined by the

the State Authority State Authority
(2) Industry RM2.50 per square RM2.50 per square

(3) Agriculture RM200.00 per hectare RM150.00 per hectare
(4) Lands with no shall be charged two shall be charged two

category and times the highest rate times the highest rateof
no specific of rent payable in the rent payable in the state
conditions state
(B) VILLAGE LAND
(1) Building

year title per year

year title per year
title will be
registered as
a result of
subdivision
of building)

nication or part thereof subject to metre or part there of
year title per year
305 Phg. P.U. 54.


year title per year

voluntary
organization

year title per year

year title per year
(i) government- RM250.00 per title per RM200.00 per title per
aided school year year
(j) private school RM1.00 per square metre RM0.50 per square
year title per year
(k) tahfiz school RM250.00 per title RM200.00 per title per
per year year
(l) private golf RM250.00 per hectare or RM250.00 per hectare

course part thereof subject to a or part thereof subject
per year per year

course

year year

range
Phg. P.U. 54. 306


ground
(r) shooting RM0.05 per square metre RM0.05 per square

range/private or part thereof subject to metre or part thereof
shooting a minimum rent of subject to a minimum
field RM200.00 per title per rent of RM200.00 per
year title per year
(s) other purposes to be determined by the to be determined by the

State Authority State Authority
(2) Industry RM2.50 per square metre RM2.50 per square

year title per year

conditions state
(C) COUNTRY LAND
(1) Building

year title per year

a minimum of RM300.00 subject to a minimum
per title per year rent of RM200.00 per
title per year
(only for a minimum rent of subject a minimum rent
parent title RM750.00 per title per of RM500.00 per title
where strata year per year
title will be
registered as
a result of
subdivision
of building)
307 Phg. P.U. 54.


year title per year

year title per year

voluntary
organization

year title per year

year title per year
year title per year
per year year

per year per year

course
(n) private driving RM150.00 per hectare RM150.00 per hectare

range or part thereof subject to or part thereof subject
a minimum rent of to a minimum rent of
year year
Phg. P.U. 54. 308


range

ground

year title per year


year title per year

conditions state
(4) Agriculture
Express
Condition
(a) oil palm
(i) less RM60.00 per hectare

than 4
hectares
(ii) 4 hectares RM120.00 per hectare

to less
than 40
hectares
(iii) 40 RM300.00 per hectare

hectares
or more
(b) rubber

than 4
hectares

to less
than 40
hectares
309 Phg. P.U. 54.


hectares
or more
(c) tea

than 4
hectares

to less
than 40
hectares

hectares
or more
(d) cocoa and

coffee

than 4
hectares

to less
than 40
hectares

hectares
or more
(e) dusun

than 4
hectares

to less
than 40
hectares

hectares
or more
(f) padi, sagu,

nipah, pandan,
mengkuang
and kercut

than 40
hectares
Phg. P.U. 54. 310

(ii) 40 RM300.00 per hectare

hectares
or more
(g) nursery RM150.00 per hectare

(except
Cameron
Highlands)
(h) flower garden RM1000.00 per hectare

(except
Cameron
Highlands)
(i) nursery and RM2500.00 per hectare

flower garden
in Cameron
Highlands
(j) forest produce

(bamboo,
sentang, jati
and rattan)

than 4
hectares

to less
than 40
hectares

hectares
or more
(k) breeding, RM150.00 per hectare

rearing of
livestock,
fish and other
reptiles
(l) swiftlets RM3000.00 per hectare
(m) durian

than 4
hectares

to less
than 40
hectares

hectares
or more
311 Phg. P.U. 54.

(n) coconut

than 4
hectares

to less
than 40
hectares

hectares
or more
(o) gaharu

than 4
hectares

to less
than 40
hectares

hectares
or more
(p) cash crops,

fruits,
pineapple,
sugarcane,
maize,
watermelon,
pepper,
vegetables
or other
cultivations

than 4
hectares

to less
than 40
hectares

hectares
or more
(q) ginger

than 4
hectares
Phg. P.U. 54. 312


to less
than 40
hectares

hectares
or more
Provided that where the land under categories (4)(a),

(4) (b), (c), (d), (e),
(n) and (p) are within Malay Reservation area (excluding Non-Malay
Holding), the rates of rent shall be half of the prescribed rates.
(D) FORESHORE, SEA-BED

BED LAND AND RIVER BANK
(1) Building
(a) residential RM0.50 per square metres or part thereof subject to

a minimum rent of RM90.00 per title per year
(b) commercial RM3.00 per square metres or part thereof subject to

(c) public RM450.00 per title per year

institution
(d) other purpose to be determined by the State Authority
(2) Notwithstanding subrule (1), the rates of annual rent for the following
subdistricts shall be as follows:
Genting Highlands Gebeng
(A) TOWN LAND
(1) Building
(a) residential RM1.00 per square metre

or part thereof subject
to a minimum rent of
RM200.00 per title per
year

or part thereof subject metres or part thereof
to a minimum rent of subject to a minimum
year title per year
313 Phg. P.U. 54.
(c) residential RM3.00 per square metre

and or part thereof subject
commercial to a minimum rent of
(only for RM1000.00 per title
parent title per year
where strata
title will be
registered as
a result of
subdivision
of building)
(d) telecom- RM4.30 per square metre

munication or part thereof subject
transmitter to a minimum rent of
tower RM650.00 per title per
year
(e) place of RM0.10 per square metre

worship, or part thereof subject
charitable to a minimum rent of
organization RM260.00 per title per
and year
voluntary
organization
(f) private RM2.50 per square metre

institution or part thereof subject
of higher to a minimum rent of
learning RM450.00 per title per
year
(g) public RM2.50 per square metre

year
(h) government- RM250.00 per title per

aided school year
(i) private school RM1.50 per square metre

year
(j) tahfiz school RM250.00 per title

per year
(k) private golf RM350.00 per hectare

course or part thereof subject
RM10,000.00 per title
per year
(l) public golf RM130.00 per hectare

course
Phg. P.U. 54. 314
(m) private driving RM260.00 per hectare or

range part thereof subject to a
minimum rent of
year
(n) public driving RM200.00 per hectare

range
(o) burial ground RM1000.00 per hectare
(p) muslim burial RM100.00 per hectare

ground
(q) shooting RM0.05 per square metre

range/private or part thereof subject
shooting to a minimum rent of
field RM200.00 per title per
year
(r) other purposes to be determined by the

State Authority

metres or part thereof metres or part thereof
(3) Agriculture RM260.00 per hectare

conditions state
(3) All lands which have no specific condition of land use shall be
charged with the highest rate of rent payable according to the category
of the land.”.
[PTG.Phg.HASIL:B02/9/30; PTG.Phg.UP/10/REV/KTP09 (01);

PUN.Phg. D/100/27/9]
Syed ahmad khirulanwar alyahya

bin Syed abdul rahman
Setiausaha
Majlis Mesyuarat Kerajaan
Pahang
315 Phg. P.U. 54.
NATIONAL LAND CODE
P ahang l and (a mendm

ment ) (n o . 4) r uleS 2019
in exercise of the powers conferred by section 14 of the National Land Code

[Act 56 of 1965], the State Authority makes the following rules:
Citation and commencement
1. (1) These rules may be cited as the Pahang Land (Amendment) (No. 4)
Rules 2019.
(2) These Rules shall come into operation on 1 January 2020.
Substitution of rule 22
2. The Pahang Land Rules 1992 [Phg. Phg. P.U. 27/2015] are amended by
substituting for rule 22 the following rule:
“Rates of annual rent
22. (1) Unless stated otherwise in subrule (2), the rates of annual rent
for new alienation of lands shall be as follows:
(A) TOWN LAND
(1) Building

year title per year

year title per year
title will be
registered as
a result of
subdivision
of building)
Phg. P.U. 54. 316


year title per year

year title per year

voluntary
organization

year title per year

institution or part thereof
there subject to metre or part thereof
year title per year
(i) government- RM250.00 per title RM200.00 per title per

aided school per year year
(j) private school RM1.00 per square RM0.50 per square

(k) tahfiz school RM250.00 per title per RM200.00 per title per
year year
(l) private golf RM250.00 per hectare RM250.00 per hectare

course or part thereof subject or part thereof subject
to a minimum rent of to a minimum rent of
per year per year

course

year year
317 Phg. P.U. 54.


range

ground
(r) shooting RM0.05 per square RM0.05 per square

range/private metre or part thereof metre or part thereof
shooting subject to a minimum subject to a minimum
field rent of RM200.00 per rent of RM200.00 per



conditions state
(B) VILLAGE LAND
(1) Building

year title per year

year title per year
title will be
registered as
a result of
subdivision
of building)
Phg. P.U. 54. 318


nication or part thereof subject to metre or part there of
year title per year

year title per year

voluntary
organization

year title per year

year title per year
year title per year
per year year

per year per year

course

year year
319 Phg. P.U. 54.


range

ground

year title per year
(s) other purposes to be determined by the to be determined by the

State Authority State Authority

year title per year

conditions state
(C) COUNTRY LAND
(1) Building

year title per year

a minimum of RM300.00 subject to a minimum
per title per year rent of RM200.00 per
title per year
(only for a minimum rent of subject a minimum rent
parent title RM750.00 per title per of RM500.00 per title
where strata year per year
title will be
registered as
a result of
subdivision
of building)
Phg. P.U. 54. 320


year title per year

year title per year

voluntary
organization

year title per year

year title per year
year title per year
per year year

per year per year

course
(n) private driving RM150.00 per hectare RM150.00 per hectare

range or part thereof subject to or part thereof subject
a minimum rent of to a minimum rent of
year year
321 Phg. P.U. 54.


range

ground

year title per year


year title per year

conditions state
(4) Agriculture
Express
Condition
(a) oil palm

than 4
hectares

to less
than 40
hectares

hectares
or more
(b) rubber

than 4
hectares

to less
than 40
hectares
Phg. P.U. 54. 322


hectares
or more
(c) tea

than 4
hectares

to less
than 40
hectares

hectares
or more
(d) cocoa and

coffee

than 4
hectares

to less
than 40
hectares

hectares
or more
(e) dusun

than 4
hectares

to less
than 40
hectares

hectares
or more
(f) padi, sagu,

nipah, pandan,
mengkuang
and kercut

than 40
hectares
323 Phg. P.U. 54.

(ii) 40 RM300.00 per hectare

hectares
or more
(g) nursery RM150.00 per hectare

(except
Cameron
Highlands)
(h) flower garden RM1000.00 per hectare

(except
Cameron
Highlands)
(i) nursery and RM2500.00 per hectare

flower garden
in Cameron
Highlands
(j) forest produce

(bamboo,
sentang, jati
and rattan)

than 4
hectares

to less
than 40
hectares

hectares
or more
(k) breeding, RM150.00 per hectare

rearing of
livestock,
fish and other
reptiles
(l) swiftlets RM3000.00 per hectare
(m) durian

than 4
hectares

to less
than 40
hectares

hectares
or more
Phg. P.U. 54. 324

(n) coconut

than 4
hectares

to less
than 40
hectares

hectares
or more
(o) gaharu

than 4
hectares

to less
than 40
hectares

hectares
or more
(p) cash crops,

fruits,
pineapple,
sugarcane,
maize,
watermelon,
pepper,
vegetables
or other
cultivations

than 4
hectares

to less
than 40
hectares

hectares
or more
(q) ginger

than 4
hectares
325 Phg. P.U. 54.


to less
than 40
hectares

hectares
or more
Provided that where the land under categories (4)(a),

(4) (b), (c), (d), (e),
(n) and (p) are within Malay Reservation area (excluding Non-Malay
Holding), the rates of rent shall be half of the prescribed rates.
(D) FORESHORE, SEA-BED

BED LAND AND RIVER BANK
(1) Building
(a) residential RM0.50 per square metres or part thereof subject to

(b) commercial RM3.00 per square metres or part thereof subject to

(c) public RM450.00 per title per year

institution
(d) other purpose to be determined by the State Authority
(2) Notwithstanding subrule (1), the rates of annual rent for the
following subdistricts shall be as follows:
(A) TOWN LAND
(1) Building
(a) residential RM1.00 per square metre

year

or part thereof subject metres or part thereof
to a minimum rent of subject to a minimum
year title per year
Phg. P.U. 54. 326
(c) residential RM3.00 per square metre

and or part thereof subject
commercial to a minimum rent of
(only for RM1000.00 per title per
parent title year
where strata
title will be
registered as
a result of
subdivision
of building)
(d) telecom- RM4.30 per square metre

munication or part thereof subject
transmitter to a minimum rent of
tower RM650.00 per title per
year
(e) place of RM0.10 per square metre

worship, or part thereof subject
charitable to a minimum rent of
organization RM260.00 per title per
and year
voluntary
organization
(f) private RM2.50 per square metre

year
(g) public RM2.50 per square metre

year
(h) government- RM250.00 per title per year

aided school
(i) private school RM1.50

.50 per square metre
year
(j) tahfiz school RM250.00 per title per

year
(k) private golf RM350.00 per hectare

course or part thereof subject
RM10,000.00 per title
per year
(l) public golf RM130.00 per hectare

course
327 Phg. P.U. 54.
(m) private driving RM260.00 per hectare

range or part thereof subject
RM780.00 per title per year
(n) public driving RM200.00 per hectare

range
(o) burial ground RM1000.00 per hectare
(p) muslim burial RM100.00 per hectare

ground
(q) shooting RM0.05 per square metre

range/private or part thereof subject
shooting to a minimum rent of
field RM200.00 per title per
year
(r) other purposes to be determined by the

State Authority

metres or part thereof metres or part thereof
rent of RM1000.00 per rent of RM5000.00
title per year per title per year
(3) Agriculture RM260.00 per hectare
(4) Lands with no shall be charged two times shall be charged two
category and the highest rate of rent times the highest rate
no specific payable in the state of rent payable in the
conditions state
(3) All lands which have no specific condition of land use shall be
charged with the highest rate of rent payable according to the category
of the land.”.
[PTG.Phg.HASIL:B02/9/30; PTG.Phg.UP/10/REV/KTP09 (01);

PUN.Phg. D/100/27/9]
Syed Ahmad Khirulanwar Alyahya

bin S yed Abdul Rahman
Clerk of Council
State of Pahang
Hakcipta Pencetak H
PERCETAKAN NASIONAL MALAYSIA BERHAD
Semua Hak Terpelihara. Tiada mana-mana
mana bahagian jua daripada penerbitan ini boleh diterbitkan semula atau disimpan di dalam bentuk
yang boleh diperolehi semula atau disiarkan dalam sebarang bentuk dengan apa jua cara elektronik, mekanikal, fotokopi, rakaman
rakama dan/
atau sebaliknya tanpa mendapat izin daripada Percetakan Nasional Malaysia Berhad (Pencetak
(Pence kepada Kerajaan Malaysia yang
dilantik).
DICETAK OLEH
PERCETAKAN NASIONAL MALAYSIA BERHAD,
KUALA LUMPUR
BAGI PIHAK DAN DENGAN PERINTAH KERAJAAN MALAYSIA

Warta54 - Pewartaan Kadar Cukai Tanah Negeri Pahang

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299

GOVERNMENT OF PAHANG GAZETTE

Jil. 72 TAMBAHAN No. 22

Phg. P.U. 54.

Kaedah-Kaedah Tanah Pahang (Pindaan) (no. 4)

Nama dan permulaan kuat kuasa

1. (1) Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Tanah Pahang

(2) Kaedah-Kaedah ini mula berkuat kuasa pada 1 Januari 2020.

Phg. P.U. 27/2015] dipinda dengan

“Rates of annual rent

Kuantan, Bentong, Jerantut, Lipis,

(A) TOWN LAND

(a) residential RM0.50 per square metre RM0.40 per square

(b) commercial RM3.00 per square metre RM2.50 per square

(d) telecommu- RM3.30 per square metre RM2.90 per square

(e) marina RM3.00 per square metre RM3.00 per square

Kuantan, Bentong, Jerantut, Lipis,

(f) place of RM0.05 per square metre RM0.05 per square

(g) private RM2.50 per square metre RM2.00 per square

(h) public RM2.50 per square metre RM2.00 per square

(i) government- RM250.00 per title RM200.00 per title per

(j) private school RM1.00 per square RM0.50 per square

(l) private golf RM250.00 per hectare RM250.00 per hectare

(m) public golf RM100.00 per hectare RM90.00 per hectare

(n) private driving RM200.00 per hectare or RM200.00 per hectare

(o) public driving RM100.00 per hectare RM75.00 per hectare

(p) burial ground RM1000.00 per hectare RM1000.00 per hectare

(q) muslim burial RM100.00 per hectare RM100.00 per hectare

Kuantan, Bentong, Jerantut, Lipis,

(r) shooting RM0.05 per square RM0.05 per square

(s) other purposes to be determined by to be determined by the

(2) Industry RM2.50 per square RM2.50 per square

(3) Agriculture RM200.00 per hectare RM150.00 per hectare

(4) Lands with no shall be charged two shall be charged two

(B) VILLAGE LAND

(a) residential RM0.35 per square metre RM0.30 per square

(b) commercial RM2.00 per square metre RM2.00 per square

(d) telecommu- RM3.30 per square metre RM2.90 per square

Kuantan, Bentong, Jerantut, Lipis,

(e) marina RM3.00 per square metre RM3.00 per square

(f) place of RM0.05 per square metre RM0.05 per square

(g) private RM2.50 per square metre RM2.00 per square

(h) public RM2.50 per square metre RM2.00 per square

(l) private golf RM250.00 per hectare or RM250.00 per hectare

(m) public golf RM100.00 per hectare RM90.00 per hectare

(n) private driving RM150.00 per hectare or RM150.00 per hectare

(o) public driving RM100.00 per hectare RM75.00 per hectare

Kuantan, Bentong, Jerantut, Lipis,

(p) burial ground RM300.00 per hectare RM300.00 per hectare

(q) muslim burial RM100.00 per hectare RM100.00 per hectare

(r) shooting RM0.05 per square metre RM0.05 per square

(s) other purposes to be determined by the to be determined by the

(2) Industry RM2.50 per square metre RM2.50 per square

(3) Agriculture RM150.00 per hectare RM125.00 per hectare

(4) Lands with no shall be charged two shall be charged two

(C) COUNTRY LAND

(a) residential RM0.05 per square metre RM0.05 per square

(b) commercial RM1.00 per square metre RM0.80 per square

Kuantan, Bentong, Jerantut, Lipis,

(d) telecommu- RM3.30 per square metre RM2.90 per square

(e) marina RM3.00 per square metre RM3.00 per square

(f) place of RM0.05 per square metre RM0.05 per square