Pampasan Untuk Pemajak

SEPERTI YANG DIJANJIKAN, HARI INI DIPAPARKAN PANDANGAN BERKAITAN DENGAN HAK PEMAJAK TANAH APABILA TANAH YANG DIPAJAK TERLIBAT DENGAN PENGAMBILAN

Mengikut seksyen 221 Kanun Tanah Negara, tuanpunya mana-mana tanah milik bolehlah memberi pajakan seluruh atau mana-mana bahagian dari tanah itu. Jadi orang yang memajak tanah tersebut dikenali sebagai pemajak. Pemajak pula termasuk dalam tafsiran 'orang yang berkepentingan' mengikut seksyen 2 Akta Pengambilan Tanah 1960 iaitu orang yang menuntut sesuatu kepentingan pada pampasan yang dibuat kerana pengambilan tanah. Oleh yang demikian mengikut seksyen 11 Akta Pengambilan Tanah, orang yang ada kepentingan berdaftar seperti pemajak mesti diserahkan Borang E dan akan dibayar pampasan jika tanah yang dipajak tersebut terlibat dengan pengambilan.

Persoalan sekarang apakah bentuk pampasan yang akan diberikan kepada pemajak jika tanah yang dipajak terlibat dengan pengambilan? 

Apa yang diamalkan sekarang, pemajak akan dibayar amaun pajakan yang dikenakan oleh tuanpunya tanah mengikut perjanjian antara mereka. Katakan mengikut perjanjian bayaran pajakan tanah adalah RM50,000 setahun didarab dengan baki tempoh pajakan yang masih ada jadi itulah bayaran gantirugi yang akan dibayar kepada pemajak sebagai pampasan dan dicampur dengan bayaran-bayaran lain jika ada.

Pandangan saya sebenarnya pampasan sepatutnya dibayar adalah lebih daripada itu. 

Kuasa  Pemajak Tanah:

1. Berdasarkan kepada seksyen 222, pemajak boleh memberi pajakan kecil tanah yang dipajak yang melebihi tempoh 3 tahun.

2. Berdasarkan  seksyen 223, pemajak boleh memberi tenansi tanah yang dipajak tidak melebihi tempoh 3 tahun

3. Tanah yang di pajak tertakluk kepada syarat syarat tetap dan syarat syarat tersirat seperti yang dinyatakan di bawah Bab 2 Bahagian Lima Belas Kanun Tanah Negara iaitu Peruntukan Nyata dan Tersirat mengenai pajakan yang dibuat antara tuan tanah dengan pemajak. Antaranya, berdasarkan seksyen 231 Kanun Tanah Negara, jika di dalam perjanjian antara tuan punya tanah dengan pemajak, ada peruntukan yang MEMBENARKAN PEMAJAK MEMINDAHMILIK PAJAKAN ATAU MENGGADAI PAJAKAN TERSEBUT, maka pemajak boleh melakukannya. Perkara ini dijelaskan lagi dibawah seksyen 214 (1)(c) dan seksyen 241 (1)(c) Kanun Tanah Negara iaitu pajakan boleh dipindahmilik dan pajakan boleh digadai. 

Oleh yang demikian berdasarkan seksyen seksyen tersebut, pemajak mempunyai kuasa penuh ke atas tanah yang dipajak, sama seperti tuanpunya tanah yang asal (terutamanya jika tanah tersebut melibatkan pajakan keseluruhan lot) dan seterusnya jika tanah tersebut terlibat dengan pengambilan, pajakan masih berkuatkuasa dan pemajak pula telahpun menggadai pajakan tersebut, pemajak boleh menuntut pampasan tanah tersebut BUKAN HANYA BAYARAN PAJAKAN SAHAJA.

Perkara di atas adalah bersesuaian dengan penghakiman Mahkamah Tinggi Kuala Lumpur dalam kes Shell (M) Trading Sdn Bhd v Pentadbir Tanah Wilayah Persekutuan [2014] 8 MLJ 94  seperti di bawah:

[13] In this regard, we find that the use of the premium/rental paid by the applicant as the basis for calculating the value of the applicant’s interest in the land is wrong and the use of such method of calculation by the respondent’s valuer and the respondent himself is contrary to established principles of law.

[16] Here the registered owner, SPK, has transferred its use of the land to theapplicant by way of a 30 years lease. The registered owner has no right of use of the land during this lease period and the applicant enjoys all rights to the land during the subsistence of the sublease. As a general proposition, the value of the land is in its present and potential use. The applicant was using the land to operate a fuel and service station. Therefore, the valuation has to be done taking into account the land use and comparing it with the value of similar land.

[17] As at the date of the s 4 notification, the title had an unexpired lease period of 44 years and out of that the first 14.6 years are the remainder of the applicant’s sublease. As such, there are two persons with interest on the land but for different periods. In such circumstance, the method to compute the respective interest of the registered owner, SPK, and the lessee, the applicant, would be to first ascertain the market value of the entire remaining 44 years of the 60 years main lease in the title.The first 14.6 years of the remaining 44 years would belong to the applicant by virtue of the sublease and the balance would be the registered owner’s interest. The registered owner only has a deferred interest in the land, ie after the expiry of 14.6 years. The fact that the sublease has an option to renew for a further term of 30 years is of no consequence in determining a person’s interest in land acquisition cases. Such prospective renewals are not to be taken into consideration in calculating compensation by virtue of the provisions of para 1(1D) of the First Schedule to the Act.

[18] We agree with counsel for the applicant that it would, therefore, be appropriate to assess the market value of the land as a whole, ie a 44 years leasehold interest, then defer this for 14.6 years at an appropriate rate to arrive at the registered owner’s interest. The market value less the registered owner’s interest would then be the market value of the applicant’s interest

[23] In assessing the applicant’s interest, the applicant’s valuer has adopted the direct comparison method using three comparables. The government valuer has also used these same comparables in arriving at his valuation of SPK’s interest. Of the three comparables, the second involves a transacted sale on 23 July 2010 of a leasehold interest of land measuring 22,399.70 sqft with 42 years remaining that was used for a fuel and service station. The transacted price for that sale is RM4,368,000. That works out to RM195 per sqft at the time of transaction. And with a 5% adjustment in value for passage for time, the valuer has arrived at the figure of RM214.99 per sqft. The applicant’s valuer then rounds up the market value of the land at RM200 for the whole land, comprising SPK’s and the applicant’s interest, as fair indicative market value. The valuer then proceeds to ascertain the respective interest of SPK and the applicant by making the necessary adjustments as reflected in the table in Appendix E of the applicant’s valuer’s report. The applicant’s interest is determined to be RM100 per sqft for the remainder of 14.6 years of the lease after a 50% adjustment. Therefore, taking the rate of RM100 per sqft and multiplying by 16,195 sqft of the land we would get RM1,619,500,00 which is the market value of the applicant’s interest in the land. We accept this computation as being reflective of the market value of the applicant’s interest in the land, for this is calculated based on established principles