S.L. 123.142 Art. 7Request for information.

(1) For the purpose of ascertaining an individual’s right to exercise the option referred to in these rules and ensuring the proper application of these rules, the Commissioner and the Corporation may require that individual to produce, within the time indicated by the Commissioner and the Corporation in that request, such further information and documents as the Commissioner and the Corporation may consider necessary, including certifications and declarations of the employer of that individual.

(2) If an individual fails, without any valid reason, to comply with any request relating to his income made to him by the Commissioner and the Corporation in accordance with this rule, the Commissioner and the Corporation may order that article 56(25) of the Act shall not apply to that income. In such a case, the Commissioner may make an assessment and the tax on that income shall be calculated at the rates provided for in the Act without any reference to the said sub-article.