u bought new house on new tanah or the tanah is already previously originally yours, only the house is new?

if both the tanah and the house is new, just 25% finish, then its pemaju la..not u...

else if u bought tanah 1st, then call contractor help build rumah, then u need to pay..

Since the land already transferred to your name, it doesn't matter whether the house completed or not. You have to pay. That's why it is called cukai tanah, not cukai rumah.   ada tanah, ada cukai.