Section 6B
Power to assess contributions based on information available [S 12/2024]
of Supplemental Contributory Pensions Trust Act
(1)
An inspector may assess any contribution which is due by any employer based on any information available if the employer —
(a)
fails to prepare and keep any register or record any particulars pertaining to each employee as required to be performed by him under this Act or any regulations or rules made thereunder; or
(b)
fails or refuses to produce any contract of service, book of account of salary, register and other document concerning each employee as required under this Act.
(2)
The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the summary recovery of any contribution under section 38.
Powers of Managing Director to require information and application for search warrant [S 12/2024]