Singapore legislation
Section 11
Section 11
Charge of tax on vehicles
(1)
Subject to the provisions of this Act and the rules, a tax must be charged in respect of —
the first registration of every vehicle under this Act; (aa)the registration under this Act of a de‑registered vehicle; and
every vehicle used or kept on any road in Singapore.
(2)
The tax must be paid upon a licence to be taken out by the person keeping the vehicle.
(3)
The tax chargeable under subsection (1)(a) or (aa) in respect of a vehicle is of such an amount as the Minister may prescribe and the Minister may prescribe different taxes for vehicles of different classes, categories or descriptions or vehicles used for different purposes.
(4)
The tax chargeable under subsection (1)(b) in respect of a vehicle of any description is chargeable by reference to such annual or semi-annual rate as may be prescribed by the Minister from time to time.
(5)
Any rates prescribed by the Minister may be so made to apply only to vehicles of a specified class, category or description and the Minister may prescribe different rates for vehicles of different classes, categories or descriptions or vehicles used for different purposes.
(6)
The Minister may, subject to any conditions that he or she thinks fit to impose, prescribe —
a rebate on all or any part of the tax payable for vehicles of a specified class, category or description; and
different rates of rebate or the methods for determining the amount of the rebate for vehicles of different classes, categories or descriptions or vehicles used for different purposes.
(7)
For the purposes of the tax, insofar as it is chargeable in respect of the use or keeping of a vehicle on a road, a vehicle is deemed —
to be chargeable with the like tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the vehicle under this Act, and to be so chargeable by reference to the prescribed rate applicable to the vehicle on that occasion; or
if no vehicle licence has been issued for the vehicle under this Act, to be chargeable by reference to the prescribed rate applicable to the vehicle.
(7A)
In respect of a replacement vehicle —
the tax chargeable under subsection (1)(a) applies as if the replacement vehicle had been first registered under this Act on the same date as the defective vehicle which it replaced; and
the tax chargeable under subsection (1)(b) applies as if the replacement vehicle had been used or kept on any road in Singapore since that same date.
(8)
Nothing in this section operates so as to render lawful the keeping of a vehicle for any period, in any manner or at any place, if to do so would be unlawful apart from this section.
(9)
Any person who gives any incorrect information in relation to any matter affecting the amount of tax chargeable under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months, and the court shall order the person to also pay the amount of tax which has been undercharged.
(9A)
The amount of tax undercharged which is ordered under subsection (9) to be paid may be recovered according to the law for the time being in force for the recovery of fines.
(10)
The Registrar may compound any offence punishable under subsection (9) by collecting from the person reasonably suspected of having committed the offence a sum not exceeding $1,000 and the amount of the tax undercharged, and may before judgment stay or compound any proceedings thereunder.