27 Employer failing to pay USC

(1) (a) If, on or before the return filing date, or within such longer period as may be authorised under Regulation 26(3), as the case may be—

(i) the employer has remitted no amount of USC to the Collector-General under Regulation 26 for that month or longer authorised period, and

(ii) the Collector-General is unaware of the amount, if any, that the employer is liable to remit,

the Collector-General may give notice to the employer requiring him or her to send to the Collector-General, within the period specified in the notice, a return showing the name of every employee to whom or on behalf of whom he or she made any payment of relevant emoluments or repayment of USC in the period from the preceding 1 January to the date specified by the notice, and the employer shall comply with the requirements of the notice.

(b) The following particulars shall also be included in the return referred to in subparagraph (a) in respect of each employee—

(i) the rate cut-off points, where a certificate of rate cut-off points is held,

(ii) the payments of relevant emoluments made to or on behalf of the employee during that period, and

(iii) any other matter affecting the calculation of USC that the employer was liable under these Regulations to deduct or to repay during that period.

(2) In a case referred to in paragraph (1) the Collector-General shall ascer tain, in like manner as the employer should, under these Regulations, have ascertained, the amount of USC that the employer should have deducted from the relevant emoluments, and shall notify the amount to the employer.

(3) A notice given by the Collector-General under paragraph (1) may extend to 2 or more consecutive months or 2 or more longer authorised periods, as the case may be.

(4) A notice may be given by the Collector-General under paragraph (1) notwithstanding that an amount of USC has been remitted to the Collector-General by the employer under Regulation 26 for any month or longer author ised period if the Collector-General is not satisfied that the amount so remitted is the full amount that the employer is liable to remit for that month or longer authorised period.