Administration of Muslim Law Act
Administration of Muslim Law
(Mosque Building and Mendaki Fund) Rules
(Mosque Building and Mendaki Fund) Rules
REVISED EDITION 1990
(25th March 1992)
[1st October 1984]
1. These Rules may be cited as the Administration of Muslim Law (Mosque Building and Mendaki Fund) Rules.
2. In these Rules, unless the context otherwise requires —
“Board” means the Central Provident Fund Board;
“collector” means any person authorised by the Majlis to collect contributions to the Fund;
“tauliah” means a letter of authority issued by the Majlis to any person authorising him to receive contributions for the Fund.
—(1) All contributions to the Fund payable by an employer under section 78 of the Act shall be paid to the Board not later than 14 days after the end of the month in respect of which they are payable.
(2) The Board may in the case of any employer or class or classes of employers grant an extension of time for the payment of the contributions for a further period not exceeding 7 days.
4. All contributions to the Fund shall be paid to the Board either —
in cash at the Board’s office to an officer authorised by the Board;
in cash at any Post Office in Singapore to an officer authorised by the Assistant General Manager (Postal Services);
by money order, postal order or cheque drawn on any bank in Singapore delivered or posted to the Board’s office; or
in such other manner as the Board may authorise.
5. All payments of contributions to the Fund shall be accompanied by the forms issued by the Board for this purpose which shall be duly completed by the person making the payments or by such other forms as the Board may permit.
6. The Board shall issue a receipt for the amount of contributions to the Fund received from every employer.
7. Every employer shall as soon as he engages a Muslim employee forthwith obtain from the Board such forms as the Board may issue for the collection and payment of contributions to the Fund and the employer shall each month complete the forms in accordance with the instructions of the Board and forward the forms with his payment for the contributions to the Fund at the same time as payment is made for contributions to the Central Provident Fund.
8. If in any month a contribution to the Fund is not paid by an employee, the employer shall enter on the form in the space provided for recording the contribution payable for that month the reason for non-payment.
—(1) An employer shall not amend any entry made on any form after the date of payment of the contribution in respect of which the entry was made.
(2) If an employer discovers that an error has been made after he has paid the contributions to the Fund for any month, he shall inform the Board in writing immediately and shall comply with such instructions as the Board may issue regarding the correction of the error.
10. Where a Muslim employee is employed by two or more employers concurrently, the Majlis shall on the application of the employee exempt all except one of his employers from making contributions to the Fund.
11. Every employer shall retain all receipts issued by the Board for a period of two years from the date of issue and shall, during that period, make them available for inspection by any officer authorised by the Majlis.
12. Every Muslim employee shall furnish to his employer all such information and produce all such documents as may be necessary for the completion of such forms or returns as are required to be made by his employer under these Rules.
13. Any Muslim employee who desires to contribute in excess of the appropriate rate set out in the Third Schedule to the Act may do so by —
giving written notice to his employer in the form issued by the Majlis for that purpose; and
sending a copy of the notice to the Majlis.
14. If, in the opinion of the Board, any document required to be completed by an employer under these Rules is incomplete or inaccurate or insufficiently legible, the Board may return the document to the employer who shall, as the Board may require, either forthwith obtain, complete and forward to the Board, within one week of the date of return to him of the document, a fresh document in place thereof or correct and return the original document within one week.
15. When the Majlis is satisfied that any amount has been paid in error to the Fund, the Majlis may refund the amount so paid in error to the person by whom it was paid: Provided that —
the claim for the refund is made within one year from the date on which the amount claimed was paid; and
the claimant makes written application for the refund and furnishes such information as the Majlis may require.
17. For the purpose of receiving contributions from any self-employed Muslim persons and other Muslim persons to the Fund, the Majlis may adopt such system of collection as may be approved by the Minister.
19. A tauliah shall be issued to each collector for identification purposes in such form as may be approved by the Majlis.
20. The Majlis shall maintain a register of collectors in such form as may be approved by the Minister.
21. The collector shall issue a receipt for each contribution and such receipts shall be those issued by the Majlis.
22. All collectors shall remit to the Majlis the contributions received within the time stipulated by the Majlis together with the counterfoils of receipts.
23. No collector shall deduct any amount from the collections made by him.