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In force2024 Revised Edition
Contents

Part · Preliminary

6. Power to assess contributions based on information available

(1)

An inspector may assess any contribution which is due by any employer based on any information available if the employer —

(a)

fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be performed by him under this Act; or

National Retirement Scheme

(b)

fails or refuse to submit any statement, particulars, register book or record pertaining to each employee as required to be submitted by him under this Act.

(2)

The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the summary recovery of any contribution under section 41.

Report

Part 2

Part

Withdrawal of Contributions

Part

Contributions by Permanent Residents Holding Foreign Citizenship

Part

Administrator Nominees

Part

Offences, Penalties and Proceedings

Part

General

Schedules