3. Relevant authorities responsible for decisions on assessment of claim, etc.

The Director is responsible for —

all matters relating to the submission of a claim under regulation 2A and the extension of the period of time within which the claim may be submitted, and an application for an adjustment to a claim under regulation 2B;

a decision on the assessment, determination and payment of a claim by a claimant under regulation 5;

a decision on the assessment, determination and payment of a claim by an employer under regulation 7, 8, 8A or 13; and

the operation of the designated electronic system for the making of a decision on the assessment, determination and payment of a claim mentioned in sub-paragraph (b) or (c).

The Self-employed Reimbursement Board is responsible for —

a decision on the assessment, determination and payment of a claim by a self-employed person under regulation 9 or 14; and

the operation of the designated electronic system for the making of a decision on the assessment, determination and payment of a claim mentioned in sub-paragraph (a).

A decision on the assessment, determination and payment of any claim made by the operation of the designated electronic system under paragraph (1)(d) or (2)(b) is taken to be made —

in the case of a claim mentioned in paragraph (1)(d) — by the Director; and

in the case of a claim mentioned in paragraph (2)(b) — by the Board.

The Director or the Board (as the case may be) may review or substitute a decision taken to be made by the Director under paragraph (2A)(a) or taken to be made by the Board under paragraph (2A)(b) (as the case may be) in either or both of the following circumstances:

upon a request by a claimant for such review or substitution;

if the Director or the Board (as the case may be) determines that there was an error (however caused) in the decision made by operation of the designated electronic system.

The Board consists of —

the Chairman, who is an officer nominated by the Comptroller of Income Tax;

one officer nominated by a Permanent Secretary to the Ministry of Social and Family Development; and

one officer nominated by a Permanent Secretary to the Ministry of Manpower.

In this regulation, a reference to the Director includes a reference to another person acting under the direction of the Director.

The Director is responsible for —

all matters relating to the submission of a claim under regulation 2A and the extension of the period of time within which the claim may be submitted, and an application for an adjustment to a claim under regulation 2B;

a decision on the assessment, determination and payment of a claim by a claimant under regulation 5;

a decision on the assessment, determination and payment of a claim by an employer under regulation 7, 8, 8A or 13; and

the operation of the designated electronic system for the making of a decision on the assessment, determination and payment of a claim mentioned in sub-paragraph (b) or (c).

The Self-employed Reimbursement Board is responsible for —

a decision on the assessment, determination and payment of a claim by a self-employed person under regulation 9 or 14; and

the operation of the designated electronic system for the making of a decision on the assessment, determination and payment of a claim mentioned in sub-paragraph (a).

A decision on the assessment, determination and payment of any claim made by the operation of the designated electronic system under paragraph (1)(d) or (2)(b) is taken to be made —

in the case of a claim mentioned in paragraph (1)(d) — by the Director; and

in the case of a claim mentioned in paragraph (2)(b) — by the Board.

The Director or the Board (as the case may be) may review or substitute a decision taken to be made by the Director under paragraph (2A)(a) or taken to be made by the Board under paragraph (2A)(b) (as the case may be) in either or both of the following circumstances:

upon a request by a claimant for such review or substitution;

if the Director or the Board (as the case may be) determines that there was an error (however caused) in the decision made by operation of the designated electronic system.

The Board consists of —

the Chairman, who is an officer nominated by the Comptroller of Income Tax;

one officer nominated by a Permanent Secretary to the Ministry of Social and Family Development; and

one officer nominated by a Permanent Secretary to the Ministry of Manpower.

In this regulation, a reference to the Director includes a reference to another person acting under the direction of the Director.