Contributions payable by persons who have not received assessment from Comptroller
15.—(1)  Notwithstanding regulation 4 and subject to paragraph (2), where a self-employed person as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year has not previously received any notice of assessment from the Comptroller or any notice from the Comptroller informing him that on the basis of the income declared in his return of income, he is not liable to pay income tax, he shall pay contributions on his own behalf equivalent to —
(a)$90 in respect of the period from 1st July to 31st December 1992;
(b)$180 in respect of the period from 1st January to 31st December 1993;
(c)$240 in respect of the period from 1st January to 31st December 1994;
(d)$300 in respect of the period from 1st January to 31st December 1995;
(e)$360 in respect of the period from 1st January to 31st December 1996;
(f)$360 in respect of the period from 1st January to 31st December 1997 if the self-employed person has not attained 35 years of age before 1st January 1997 for the whole or any part of that period;
(g)$420 in respect of the period from 1st January to 31st December 1997 if the self-employed person has attained 35 years of age before 1st January 1997 and is not a relevant public officer for the whole or any part of that period;
(h)$360 in respect of any relevant year from 1st January 1997 to 31st December 2002 if the self-employed person has attained 35 years of age on 1st January in that relevant year and is a relevant public officer for the whole or any part of that relevant year;
[S 275/2012 wef 11/06/2012]
(i)$360 in respect of any relevant year from 1st January 1998 to 31st December 2002 if the self-employed person has not attained 35 years of age on 1st January in that relevant year;
(j)$420 in respect of any relevant year from 1st January 1998 to 31st December 2002 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year;
(k)$480 in respect of any relevant year from 1st January 1998 to 31st December 2002 if the self-employed person has attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year;
(l)$540 in respect of any relevant year from 1st January 2003 to 31st December 2006 if the self-employed person has not attained 35 years of age on 1st January in that relevant year;
[S 321/2007 wef 01/01/2007]
[S 275/2012 wef 11/06/2012]
(m)$630 in respect of any relevant year from 1st January 2003 to 31st December 2006 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year;
[S 321/2007 wef 01/01/2007]
[S 275/2012 wef 11/06/2012]
(n)$720 in respect of any relevant year from 1st January 2003 to 31st December 2006 if the self-employed person has attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year;
[S 321/2007 wef 01/01/2007]
[S 275/2012 wef 11/06/2012]
(na)$540 in respect of any relevant year from 1st January 2003 to 31st December 2006 if the self-employed person is a relevant public officer for the whole or any part of that relevant year;
[S 275/2012 wef 11/06/2012]
(o)$195 in respect of any relevant year from 1st January 2007 to 31st December 2009 if the self-employed person has not attained 35 years of age on 1st January in that relevant year;
[S 321/2007 wef 01/01/2007]
[S 745/2007 wef 01/01/2007]
[S 275/2012 wef 11/06/2012]
(p)$225 in respect of any relevant year from 1st January 2007 to 31st December 2009 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year;
[S 321/2007 wef 01/01/2007]
[S 745/2007 wef 01/01/2007]
[S 275/2012 wef 11/06/2012]
(q)$254 in respect of any relevant year from 1st January 2007 to 31st December 2009 if the self-employed person has attained 45 years of age on 1st January in that relevant year;
[S 321/2007 wef 01/01/2007]
[S 745/2007 wef 01/01/2007]
[S 275/2012 wef 11/06/2012]
(r)$199 in respect of the relevant year beginning 1st January 2010 if the self-employed person has not attained 35 years of age on 1st January in that relevant year;
[S 275/2012 wef 11/06/2012]
(s)$230 in respect of the relevant year beginning 1st January 2010 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year;
[S 275/2012 wef 11/06/2012]
(t)$260 in respect of the relevant year beginning 1st January 2010 if the self-employed person has attained 45 years of age on 1st January in that relevant year;
[S 275/2012 wef 11/06/2012]
(u)$209 in respect of any relevant year from 1st January 2011 to 31st December 2013 if the self-employed person has not attained 35 years of age on 1st January in that relevant year;
[S 275/2012 wef 11/06/2012]
[S 825/2013 wef 01/01/2014]
(v)$240 in respect of any relevant year from 1st January 2011 to 31st December 2013 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year;
[S 275/2012 wef 11/06/2012]
[S 439/2012 wef 01/01/2013]
[S 825/2013 wef 01/01/2014]
(w)$270 in respect of any relevant year from 1st January 2011 to 31st December 2012 if the self-employed person has attained 45 years of age on 1st January in that relevant year;
[S 275/2012 wef 11/06/2012]
[S 439/2012 wef 01/01/2013]
(x)$270 in respect of the relevant year beginning 1st January 2013 if the self-employed person has attained 45 years of age but has not attained 50 years of age on 1st January in that relevant year;
[S 439/2012 wef 01/01/2013]
[S 825/2013 wef 01/01/2014]
(y)$285 in respect of the relevant year beginning 1st January 2013 if the self-employed person has attained 50 years of age on 1st January in that relevant year;
[S 439/2012 wef 01/01/2013]
[S 825/2013 wef 01/01/2014]
(z)$315 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has not attained 35 years of age on 1st January in that relevant year;
[S 825/2013 wef 01/01/2014]
[S 859/2014 wef 01/01/2015]
(za)$360 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year;
[S 825/2013 wef 01/01/2014]
[S 859/2014 wef 01/01/2015]
(zb)$405 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has attained 45 years of age but has not attained 50 years of age on 1st January in that relevant year;
[S 825/2013 wef 01/01/2014]
[S 859/2014 wef 01/01/2015]
(zc)$427 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has attained 50 years of age on 1st January in that relevant year;
[S 825/2013 wef 01/01/2014]
[S 859/2014 wef 01/01/2015]
(zd)$360 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year if the self‑employed person has not attained 35 years of age on 1 January in that relevant year;
[S 859/2014 wef 01/01/2015]
(ze)$405 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year if the self‑employed person has attained 35 years of age but has not attained 45 years of age on 1 January in that relevant year;
[S 859/2014 wef 01/01/2015]
(zf)$450 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year if the self‑employed person has attained 45 years of age but has not attained 50 years of age on 1 January in that relevant year; and
[S 859/2014 wef 01/01/2015]
(zg)$472 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year if the self‑employed person has attained 50 years of age on 1 January in that relevant year.
[S 859/2014 wef 01/01/2015]
(2)  If a self-employed person informs the Board in such manner as the Board may require of the amount of his income, and satisfies the Board with such supporting documents as the Board may require (including any notice of assessment issued by the Comptroller and referred to in paragraph (3)), that the amount of his income is such as would render him liable to pay any amount other than the relevant amount specified in paragraph (1), the person shall, where the Board has in its discretion recomputed the amount he is liable to pay under regulation 4, pay that other amount instead of the relevant amount specified in paragraph (1).
[S 275/2012 wef 11/06/2012]
(3)  If the Comptroller subsequently issues to a self-employed person a notice of assessment in respect of the income derived or received in any relevant year beginning 1st January 2002 or any subsequent year —
(a)the Board may —
(i)recompute the amount of contributions payable by the person for that relevant year on the basis of the amount of income stated in that notice of assessment in accordance with regulation 4; and
(ii)issue a notice to him informing him of the recomputed amount; and
(b)the self-employed person shall pay that other amount recomputed by the Board instead of the relevant amount specified in paragraph (1).
[S 275/2012 wef 11/06/2012]
(4)  [Deleted by S 194/2016 wef 01/05/2016]
(5)  [Deleted by S 194/2016 wef 01/05/2016]
(6)  [Deleted by S 194/2016 wef 01/05/2016]
(7)  The contributions payable under this regulation by a self-employed person for any relevant year —
(a)shall be paid —
(i)before 31st May of the year immediately after the relevant year; or
(ii)where the Board has extended the period for payment, within such period as may be extended by the Board; and
(b)may be paid in instalments, so long as the total amount of contributions is paid within the relevant period referred to in sub-paragraph (a).
[S 275/2012 wef 11/06/2012]