8.—(1) 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 payable by the employer under section 3 of the Act and serve on the employer a notice of assessment of the amount due from the employer for that month.
(2) Where an employer has purported to pay the levy within the time specified in regulation 3, but the Agency assesses that the amount paid is below the amount actually payable under section 3 of the Act, the Agency may serve on the employer a notice of assessment of the shortfall due from the employer.
[S 454/2014 wef 01/07/2014]
Notice of assessment
9. 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]
Objection
10.—(1) 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 made upon him.
(2) A notice of objection shall be lodged with the Agency within 2 months after the date of service of the notice of assessment and shall state precisely the grounds of objection to the assessment.
[S 376/2023 wef 15/06/2023]
(3) The Agency may, upon being satisfied that owing to absence, sickness or other reasonable cause, the person disputing the assessment was prevented from objecting within that period, extend the period for lodging the objection if it appears to the Agency to be reasonable in the circumstances.
(4) Unless agreed by the Agency, where a notice of objection is lodged with the Agency, the employer continues to be liable to pay the levy within the time specified in regulation 3.
(5) In the event of the Agency —
(a)
agreeing with any person who has objected to an assessment made by the Agency as to the amount of levy that is chargeable, the assessment shall be amended accordingly;
(b)
failing to agree with any person who has objected to an assessment made by the Agency as to the amount of levy that is chargeable, the Agency shall give him notice of refusal to amend the assessment; or
(c)
agreeing with any person who has objected to an assessment made by the Agency as to only part of the matters in dispute, the Agency shall amend the assessment to the extent of the matters agreed upon and shall give him notice of the matters on which the Agency has refused to amend the assessment.
[S 454/2014 wef 01/07/2014]
Notice of objection
11. 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.
