Singapore legislation
Regulation 13
of Carbon Pricing (Registration and General Matters) Regulations 2018
Regulation 13
Unavailability of EDMA system
Subregulation 1
This regulation applies where the EDMA system is not available for use, whether due to maintenance work being carried out on the system, malfunction or any other reason.
Subregulation 2
Without affecting section 75 of the Act, where paragraph (1) applies such that —
fixed-price carbon credits required to pay any tax cannot be purchased in time for their surrender on the date on which payment of the tax is due; or
fixed-price carbon credits purchased cannot be surrendered to pay any tax on the date on which payment of the tax is due, the tax may be paid in the manner, and within the time, allowed by the Agency.
Subregulation 3
Where paragraph (1) applies, the Agency may serve a notice of assessment or revised notice of assessment issued under Division 2 of Part 5 of the Act on a registered person, by any other means allowed under section 67 of the Act.