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MAKLUMAN COB  : Pandangan dan nasihat perundangan berkenaan cukai yang dikenakan oleh LHDNM ke atas Badan Pengurusan Bersama (JMB) yang ditubuhkan di bawah Akta Bangunan dan Harta Bersama(Penyenggaraan dan Pengurusan) 2007(Akta 663) dan Perbadanan Pengurusan (MC) yang ditubuhkan di bawah Akta Hamilik Strata 1985 (Akta 318).