Singapore legislation
Regulation 4
of Carbon Pricing (Carbon Tax, Carbon Credits and Registries) Regulations 2020
Regulation 4
Notice of objection
Subregulation 1
A registered person raising any objection to a notice of assessment served on the registered person must submit the notice of objection to the Agency through the EDMA system, or in any other manner allowed by the Agency.
Subregulation 2
The notice of objection must specify —
the amount which the registered person claims to be the reckonable GHG emissions, and the tax chargeable, for the emissions year to which the notice of assessment relates; and
for the purpose of section 23(3)(b) of the Act, the details of the basis of the registered person’s claim.
Subregulation 3
The notice of objection must be endorsed by the chief executive or equivalent of the registered person.
Subregulation 4
To avoid doubt, the submission of the notice of objection does not affect any liability of the registered person to pay the tax specified in the notice of assessment in accordance with section 17 of the Act.