Section 30C: Assessments on employers and participants

30C. Assessments on employers and participants (1) Where the Director-General has reason to believe that an employer or a participant has not paid the appropriate amount of CSG under section 30B, he may, at any time, claim the amount of CSG due by giving the employer or the participant, as the case may be, written notice of assessment. 260 Acts 2020 (2) Where an assessment is made under subsection (1), the amount of CSG claimed, excluding any penalty and interest under section 30D, shall carry a penalty not exceeding a percentage to be prescribed of the amount of additional CSG claimed. (3) Where the Director-General has given notice of assessment under subsection (1), the employer or the participant, as the case may be, shall pay CSG specified in the notice within 28 days of the date of the notice of assessment. (4) (a) Where an employer or a participant is dissatisfied with a notice of assessment under subsection (1), he may, within 28 days of the date of the notice of assessment, object to the assessment in a form approved by the Director-General and sent to him by registered post or electronically. (b) The provisions of section 131A of the Income Tax Act shall apply to any objection made under paragraph (a).