Singapore legislation
Regulation 9
Regulation 9
Objection
Subregulation 1
If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Comptroller to review and to revise the assessment made upon him.
Subregulation 2
A notice of objection shall be lodged with the Comptroller within 14 days from the date of service of the notice of assessment and shall state precisely the grounds of objection to the assessment:Provided that the Comptroller 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 if it appears to the Comptroller to be reasonable in the circumstances.
Subregulation 3
For the purpose of determining an objection, the Comptroller may exercise any of the powers conferred upon him by regulation 5 and may summon any person whom he considers is able to give evidence respecting the assessment to attend before him, and may examine any such person on oath or otherwise.
Subregulation 4
In the event of any person who has objected to an assessment made upon him —
agreeing with the Comptroller as to the amount of his payroll, the assessment shall be amended accordingly;
failing to agree with the Comptroller as to the amount of his payroll, the Comptroller shall give him notice of refusal to amend the assessment;
agreeing with the Comptroller as to part only of the matters in dispute, the Comptroller shall amend the assessment to the extent of the matters agreed upon and shall give him notice of refusal to amend the revised assessment.