Pembangunan Sumber Manusia Berhad Act 2001 · Updated to 1 Nov 2017 · Part V · Enforcement and Investigation
33. Power of authorized officer to ask for information and assess levy
Feedback & supportFor the purpose of obtaining full information for ascertaining whether any employer is required to register or to pay the levy under this Act, an authorized officer may by notice in writing require any person—
employer
“employer” means any person who has entered into a contract of service to employ any other person as an employee, and includes an agent, manager or factor of such first-mentioned person;
to furnish the authorized officer within the time specified in the notice, not being less than thirty days from the date of such notice, any information or particulars specified in the notice; and
to attend personally before the authorized officer and produce for examination all books, accounts, records and other documents which the authorized officer deems necessary.
Any person who contravenes subsection (1) commits an offence.
The authorized officer may assess any payment of levy due by any employer based on information available if the employer—
fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required under this Act; or
fails or refuses to submit any statement, particulars, register book or any record pertaining to each employee as required under this Act.
The assessment made under subsection (3) shall be sufficient proof of the Corporation’s claim for the recovery of any levy under section 24.
Corporation
“Corporation” means the Pembangunan Sumber Manusia Berhad referred to in section 3;