﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Skills Development Levy Regulations amendments</title><link>https://sso.agc.gov.sg/SL/SDLA1979-RG2/Historical/19950401?DocDate=20140704&amp;ValidDate=20020401&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full nam...</description><pubDate>Thu, 15 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Thu, 15 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Agency to review and to revise the assessment ma...</description><pubDate>Thu, 15 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations - 11 Notice of objection</title><description>Notice of objection The notice of objection mentioned in regulation 10 must be made and lodged in the manner set out in the form provided by the Agency. S 376/2023</description><pubDate>Thu, 15 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Thu, 15 Jun 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Deleted by S 454/2014 wef 01/07/2014 Agency means the SkillsFuture Singapore Agency established under sec...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations - 3 Payment of levy</title><description>Payment of levy Every employer liable to pay a levy for any month shall within 14 days after the end of that month — compute the amount of the levy payable by him under section 3 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations - 8 Assessment of liability</title><description>Assessment of liability Where an employer fails to pay the levy for any month in full within the time specified in regulation 3, the Agency may assess the amount of the levy payab...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations - 9 Notice of assessment</title><description>Notice of assessment The notice of assessment referred to in regulation 8 shall be in such form as the Agency may determine. S 454/2014 wef 01/07/2014</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Agency to review and to revise the assessment ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20211231&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations - 12 Penalty for late payment</title><description>Penalty for late payment The levy shall be paid within the time specified in regulation 3 notwithstanding any objection but the Agency may extend the time within which payment is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Agency is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulation...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with regulation 4 or 17(1) shall be guilty of an offence. S 454/2014 wef 01/07/2014</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20211231&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Agency in writing of any change of his address. S 454/2014 wef 01/07/2014 Where any person has cha...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr18-</link><title>Skills Development Levy Regulations - 18 Remission of levy</title><description>Remission of levy The Agency may, in any case, remit in whole or in part, any levy due under section 3 of the Act where the Agency considers that the circumstances of the case war...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20211231&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Agency to review and to revise the assessment ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20200615&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20200615&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post ...</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20200615&amp;ProvIds=pr18-</link><title>Skills Development Levy Regulations - 18 Remission of levy</title><description>Remission of levy The Agency may, in any case, remit in whole or in part, any levy due under section 3 of the Act where the Agency considers that the circumstances of the case war...</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20200615&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post ...</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr18-</link><title>Skills Development Levy Regulations - 18 Remission of levy</title><description>Remission of levy The Agency may, in any case, remit in whole or in part, any levy due under section 3 of the Act where the Agency considers that the circumstances of the case war...</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Mon, 15 Jun 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Deleted by S 454/2014 wef 01/07/2014 Agency means the SkillsFuture Singapore Agency established under sec...</description><pubDate>Mon, 03 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Mon, 03 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Mon, 03 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Deleted by S 454/2014 wef 01/07/2014 Agency means the SkillsFuture Singapore Agency established under sec...</description><pubDate>Mon, 03 Oct 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Deleted by S 454/2014 wef 01/07/2014 Agency means the Singapore Workforce Development Agency established ...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations - 3 Payment of levy</title><description>Payment of levy Every employer liable to pay a levy for any month shall within 14 days after the end of that month — compute the amount of the levy payable by him under section 3 ...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full nam...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations - 5 (Deleted)</title><description>Deleted by S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations - 8 Assessment of liability</title><description>Assessment of liability Where an employer fails to pay the levy for any month in full within the time specified in regulation 3, the Agency may assess the amount of the levy payab...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations - 9 Notice of assessment</title><description>Notice of assessment The notice of assessment referred to in regulation 8 shall be in such form as the Agency may determine. S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20200615&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Agency to review and to revise the assessment ma...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations - 11 (Deleted)</title><description>Deleted by S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations - 12 Penalty for late payment</title><description>Penalty for late payment The levy shall be paid within the time specified in regulation 3 notwithstanding any objection but the Agency may extend the time within which payment is ...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Agency is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulation...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with regulation 4 or 17(1) shall be guilty of an offence. S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Agency in writing of any change of his address. S 454/2014 wef 01/07/2014 Where any person has cha...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr18-</link><title>Skills Development Levy Regulations - 18 Remission of levy</title><description>Remission of levy The Agency may, in any case, remit in whole or in part, any levy due under section 3 of the Act where the Agency considers that the circumstances of the case war...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Deleted by S 454/2014 wef 01/07/2014 Agency means the Singapore Workforce Development Agency established ...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr18-</link><title>Skills Development Levy Regulations - 18 Remission of levy</title><description>Remission of levy The Agency may, in any case, remit in whole or in part, any levy due under section 3 of the Act where the Agency considers that the circumstances of the case war...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations - 3 Payment of levy</title><description>Payment of levy Every employer liable to pay a levy for any month shall within 14 days after the end of that month — compute the amount of the levy payable by him under section 3 ...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations - 8 Assessment of liability</title><description>Assessment of liability Where an employer fails to pay the levy for any month in full within the time specified in regulation 3, the Agency may assess the amount of the levy payab...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations - 9 Notice of assessment</title><description>Notice of assessment The notice of assessment referred to in regulation 8 shall be in such form as the Agency may determine. S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Agency to review and to revise the assessment ma...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations - 12 Penalty for late payment</title><description>Penalty for late payment The levy shall be paid within the time specified in regulation 3 notwithstanding any objection but the Agency may extend the time within which payment is ...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Agency is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulation...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with regulation 4 or 17(1) shall be guilty of an offence. S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Agency in writing of any change of his address. S 454/2014 wef 01/07/2014 Where any person has cha...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full nam...</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations - 11 (Deleted)</title><description>Deleted by S 454/2014 wef 01/07/2014</description><pubDate>Tue, 01 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=P1I-</link><title>Skills Development Levy Regulations - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr1-</link><title>Skills Development Levy Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Skills Development Levy Regulations .</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Boar...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=P1II-</link><title>Skills Development Levy Regulations - Part II RETURNS AND PAYMENT OF LEVY, ETC.</title><description>Part II RETURNS AND PAYMENT OF LEVY, ETC.</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full nam...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr6-</link><title>Skills Development Levy Regulations - 6 Incapacitated persons</title><description>Incapacitated persons A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr7-</link><title>Skills Development Levy Regulations - 7 Non-resident employer</title><description>Non-resident employer An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable fo...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, t...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment mad...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under sect...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=P1IV-</link><title>Skills Development Levy Regulations - Part IV COLLECTION, REPAYMENT AND RELIEF</title><description>Part IV COLLECTION, REPAYMENT AND RELIEF</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=P1V-</link><title>Skills Development Levy Regulations - Part V OFFENCES AND PENALTIES</title><description>Part V OFFENCES AND PENALTIES</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr15-</link><title>Skills Development Levy Regulations - 15 Penalty where none is specifically provided for</title><description>Penalty where none is specifically provided for Subject to any other provisions of these Regulations, any person guilty of an offence under these Regulations shall be liable on co...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without in...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/SDLA1979-RG2/Published?DocDate=19950401&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=P1I-</link><title>Skills Development Levy Regulations - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=pr1-</link><title>Skills Development Levy Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Skills Development Levy Regulations .</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Boar...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1II-</link><title>Skills Development Levy Regulations - Part II RETURNS AND PAYMENT OF LEVY, ETC.</title><description>Part II RETURNS AND PAYMENT OF LEVY, ETC.</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full nam...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=pr6-</link><title>Skills Development Levy Regulations - 6 Incapacitated persons</title><description>Incapacitated persons A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20200615&amp;ProvIds=pr7-</link><title>Skills Development Levy Regulations - 7 Non-resident employer</title><description>Non-resident employer An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable fo...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20200615?ValidDate=20200615&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, t...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment mad...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under sect...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2?ValidDate=20230615&amp;ProvIds=P1IV-</link><title>Skills Development Levy Regulations - Part IV COLLECTION, REPAYMENT AND RELIEF</title><description>Part IV COLLECTION, REPAYMENT AND RELIEF</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20140701?ValidDate=20140701&amp;ProvIds=P1V-</link><title>Skills Development Levy Regulations - Part V OFFENCES AND PENALTIES</title><description>Part V OFFENCES AND PENALTIES</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr15-</link><title>Skills Development Levy Regulations - 15 Penalty where none is specifically provided for</title><description>Penalty where none is specifically provided for Subject to any other provisions of these Regulations, any person guilty of an offence under these Regulations shall be liable on co...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without in...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Boar...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full nam...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, t...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment mad...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under sect...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without in...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/19950401?ValidDate=19950401&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations . It is not part of these Regulations. G. N. No. S 258/1991 Skills Dev...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20161003?ValidDate=20161003&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-RG2/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=av-</link><title>Skills Development Levy Regulations 1991 - Enacting Formula</title><description>In exercise of the powers conferred by section 23 of the Skills Development Levy Act , the Ministry for Trade and Industry hereby makes the following Regulations:</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr1-</link><title>Skills Development Levy Regulations 1991 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Skills Development Levy Regulations 1991 and shall come into operation on .</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1I-</link><title>Skills Development Levy Regulations 1991 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations 1991 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Board...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1II-</link><title>Skills Development Levy Regulations 1991 - Part II RETURNS AND PAYMENT OF LEVY, ETC.</title><description>Part II RETURNS AND PAYMENT OF LEVY, ETC.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations 1991 - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations 1991 - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee's full name...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations 1991 - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that m...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr6-</link><title>Skills Development Levy Regulations 1991 - 6 Incapacitated persons</title><description>Incapacitated persons A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated p...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr7-</link><title>Skills Development Levy Regulations 1991 - 7 Non-resident employer</title><description>Non-resident employer An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable for...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations 1991 - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations 1991 - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount o...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations 1991 - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, th...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations 1991 - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment made...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations 1991 - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under secti...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1IV-</link><title>Skills Development Levy Regulations 1991 - Part IV COLLECTION, REPAYMENT AND RELIEF</title><description>Part IV COLLECTION, REPAYMENT AND RELIEF</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations 1991 - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations 1991 - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1V-</link><title>Skills Development Levy Regulations 1991 - Part V OFFENCES AND PENALTIES</title><description>Part V OFFENCES AND PENALTIES</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations 1991 - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr15-</link><title>Skills Development Levy Regulations 1991 - 15 Penalty where none is specifically provided for</title><description>Penalty where none is specifically provided for Subject to any other provisions of these Regulations, any person guilty of an offence under these Regulations shall be liable on con...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations 1991 - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations 1991 - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post a...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations 1991 - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without inf...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations 1991 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations 1991. It is not part of the regulations. G.N. No. S 258/1991 Skills Dev...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=av-</link><title>Skills Development Levy Regulations 1991 - Enacting Formula</title><description>In exercise of the powers conferred by section 23 of the Skills Development Levy Act , the Ministry for Trade and Industry hereby makes the following Regulations:</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr1-</link><title>Skills Development Levy Regulations 1991 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Skills Development Levy Regulations 1991 and shall come into operation on .</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1I-</link><title>Skills Development Levy Regulations 1991 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations 1991 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Board...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1II-</link><title>Skills Development Levy Regulations 1991 - Part II RETURNS AND PAYMENT OF LEVY, ETC.</title><description>Part II RETURNS AND PAYMENT OF LEVY, ETC.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations 1991 - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations 1991 - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee's full name...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations 1991 - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that m...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr6-</link><title>Skills Development Levy Regulations 1991 - 6 Incapacitated persons</title><description>Incapacitated persons A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated p...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr7-</link><title>Skills Development Levy Regulations 1991 - 7 Non-resident employer</title><description>Non-resident employer An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable for...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations 1991 - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations 1991 - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount o...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations 1991 - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, th...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations 1991 - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment made...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations 1991 - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under secti...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1IV-</link><title>Skills Development Levy Regulations 1991 - Part IV COLLECTION, REPAYMENT AND RELIEF</title><description>Part IV COLLECTION, REPAYMENT AND RELIEF</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations 1991 - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations 1991 - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1V-</link><title>Skills Development Levy Regulations 1991 - Part V OFFENCES AND PENALTIES</title><description>Part V OFFENCES AND PENALTIES</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations 1991 - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr15-</link><title>Skills Development Levy Regulations 1991 - 15 Penalty where none is specifically provided for</title><description>Penalty where none is specifically provided for Subject to any other provisions of these Regulations, any person guilty of an offence under these Regulations shall be liable on con...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations 1991 - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations 1991 - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post a...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations 1991 - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without inf...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations 1991 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations 1991. It is not part of the regulations. G.N. No. S 258/1991 Skills Dev...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1I-</link><title>Skills Development Levy Regulations 1991 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr1-</link><title>Skills Development Levy Regulations 1991 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Skills Development Levy Regulations 1991 and shall come into operation on .</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations 1991 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Board...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1II-</link><title>Skills Development Levy Regulations 1991 - Part II RETURNS AND PAYMENT OF LEVY, ETC.</title><description>Part II RETURNS AND PAYMENT OF LEVY, ETC.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations 1991 - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations 1991 - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee's full name...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations 1991 - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that m...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr6-</link><title>Skills Development Levy Regulations 1991 - 6 Incapacitated persons</title><description>Incapacitated persons A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated p...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr7-</link><title>Skills Development Levy Regulations 1991 - 7 Non-resident employer</title><description>Non-resident employer An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable for...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations 1991 - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations 1991 - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount o...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations 1991 - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, th...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations 1991 - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment made...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations 1991 - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under secti...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1IV-</link><title>Skills Development Levy Regulations 1991 - Part IV COLLECTION, REPAYMENT AND RELIEF</title><description>Part IV COLLECTION, REPAYMENT AND RELIEF</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations 1991 - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations 1991 - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1V-</link><title>Skills Development Levy Regulations 1991 - Part V OFFENCES AND PENALTIES</title><description>Part V OFFENCES AND PENALTIES</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations 1991 - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr15-</link><title>Skills Development Levy Regulations 1991 - 15 Penalty where none is specifically provided for</title><description>Penalty where none is specifically provided for Subject to any other provisions of these Regulations, any person guilty of an offence under these Regulations shall be liable on con...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations 1991 - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations 1991 - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post a...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations 1991 - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without inf...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=av-</link><title>Skills Development Levy Regulations 1991 - Enacting Formula</title><description>In exercise of the powers conferred by section 23 of the Skills Development Levy Act , the Ministry for Trade and Industry hereby makes the following Regulations:</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S258-1991/Published?DocDate=19910607&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations 1991 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations 1991. It is not part of the regulations. G.N. No. S 258/1991 Skills Dev...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1I-</link><title>Skills Development Levy Regulations 1991 - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr1-</link><title>Skills Development Levy Regulations 1991 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Skills Development Levy Regulations 1991 and shall come into operation on .</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr2-</link><title>Skills Development Levy Regulations 1991 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — Board means the National Productivity Board established under section 3 of the National Productivity Board...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1II-</link><title>Skills Development Levy Regulations 1991 - Part II RETURNS AND PAYMENT OF LEVY, ETC.</title><description>Part II RETURNS AND PAYMENT OF LEVY, ETC.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr3-</link><title>Skills Development Levy Regulations 1991 - 3 Return of payroll and payment of levy</title><description>Return of payroll and payment of levy Every employer liable to pay a levy for any month shall — within 14 days after the end of that month furnish a return of his payroll for that ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr4-</link><title>Skills Development Levy Regulations 1991 - 4 Payroll register</title><description>Payroll register Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee's full name...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr5-</link><title>Skills Development Levy Regulations 1991 - 5 Power to obtain information and call for returns</title><description>Power to obtain information and call for returns The Board may by notice in writing require — any person to furnish, within the time specified in the notice, any information that m...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr6-</link><title>Skills Development Levy Regulations 1991 - 6 Incapacitated persons</title><description>Incapacitated persons A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated p...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr7-</link><title>Skills Development Levy Regulations 1991 - 7 Non-resident employer</title><description>Non-resident employer An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable for...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1III-</link><title>Skills Development Levy Regulations 1991 - Part III ASSESSMENT OF LIABILITY AND OBJECTION</title><description>Part III ASSESSMENT OF LIABILITY AND OBJECTION</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr8-</link><title>Skills Development Levy Regulations 1991 - 8 Assessment of liability</title><description>Assessment of liability Where the Board is not satisfied with any return furnished by an employer, it may reject the return and, to the best of its judgment, determine the amount o...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr9-</link><title>Skills Development Levy Regulations 1991 - 9 Notice of assessment</title><description>Notice of assessment Where an assessment is made under regulation 8, the Board shall cause to be served on the employer a notice of assessment stating the amount of the payroll, th...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr10-</link><title>Skills Development Levy Regulations 1991 - 10 Objection</title><description>Objection If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Board to review and to revise the assessment made...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr11-</link><title>Skills Development Levy Regulations 1991 - 11 Appeal</title><description>Appeal Any person who is aggrieved by a notice of refusal to amend an assessment given by the Board under regulation 10(4) may appeal to the Board of Review constituted under secti...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1IV-</link><title>Skills Development Levy Regulations 1991 - Part IV COLLECTION, REPAYMENT AND RELIEF</title><description>Part IV COLLECTION, REPAYMENT AND RELIEF</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr12-</link><title>Skills Development Levy Regulations 1991 - 12 Levy payable notwithstanding objection or appeal</title><description>Levy payable notwithstanding objection or appeal The levy shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal but the Board may ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr13-</link><title>Skills Development Levy Regulations 1991 - 13 Refund of levy overpaid</title><description>Refund of levy overpaid Subject to paragraph (2), where the Board is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations ...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1V-</link><title>Skills Development Levy Regulations 1991 - Part V OFFENCES AND PENALTIES</title><description>Part V OFFENCES AND PENALTIES</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr14-</link><title>Skills Development Levy Regulations 1991 - 14 Offences</title><description>Offences Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr15-</link><title>Skills Development Levy Regulations 1991 - 15 Penalty where none is specifically provided for</title><description>Penalty where none is specifically provided for Subject to any other provisions of these Regulations, any person guilty of an offence under these Regulations shall be liable on con...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=P1VI-</link><title>Skills Development Levy Regulations 1991 - Part VI GENERAL</title><description>Part VI GENERAL</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr16-</link><title>Skills Development Levy Regulations 1991 - 16 Service of notices, etc.</title><description>Service of notices, etc. A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post a...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=pr17-</link><title>Skills Development Levy Regulations 1991 - 17 Notice of change of address</title><description>Notice of change of address Every person liable to pay any levy shall inform the Board in writing of any change of his address. Where any person has changed his address without inf...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=av-</link><title>Skills Development Levy Regulations 1991 - Enacting Formula</title><description>In exercise of the powers conferred by section 23 of the Skills Development Levy Act , the Ministry for Trade and Industry hereby makes the following Regulations:</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/SDLA1979-S258-1991/Historical/19910607?ValidDate=19910607&amp;ProvIds=xv-</link><title>Skills Development Levy Regulations 1991 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Skills Development Levy Regulations 1991. It is not part of the regulations. G.N. No. S 258/1991 Skills Dev...</description><pubDate>Fri, 07 Jun 1991 00:00:00 +0800</pubDate></item></channel></rss>