Clause 9

Except as otherwise provided by this Act or the rules, no person shall keep or use a vehicle unless it has been registered under this Act.(2) The Registrar may charge such fees as may be prescribed for the registration of a vehicle under this Act.Charge of tax on vehicles7B.—

Subject to the provisions of this Act and the rules, a tax shall be charged in respect of —

the first registration of every vehicle under this Act; and

every vehicle used or kept on any road in Singapore,and shall be paid upon a licence to be taken out by the person keeping the vehicle.(2) The tax chargeable under paragraph (a) of subsection (1) of this section in respect of a vehicle shall be of such an amount as the Minister may prescribe from time to time and the Minister may prescribe different taxes for vehicles of different classes, categories or descriptions or vehicles used for different purposes.(3) The tax chargeable under paragraph (b) of subsection (1) of this section in respect of a vehicle of any description shall be chargeable by reference to such annual or semi-annual rate as may be prescribed by the Minister from time to time.(4) 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.(5) For the purposes of the said tax, in so far as it is chargeable in respect of the use or keeping of a vehicle on a road, a vehicle shall be 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 as 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.(6) Nothing in this section shall operate 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.Vehicles licensed outside Singapore7C.—

Where any vehicle in respect of which a licence authorising its use is first issued outside Singapore is kept or used on any road in Singapore by a person who is a resident of Singapore the tax chargeable under paragraph (a) of subsection (1) of section 7B of this Act shall be paid in respect of such vehicle by the person keeping or using it as if the vehicle is first registered and used in Singapore.(2) Any person who has in his possession or comes into possession of, or uses, a motor vehicle in respect of which a licence issued under the provisions of any law of any country relating to motor vehicles is in force shall inform the Registrar, within such period as may be prescribed, if he is a resident of Singapore or takes up residence in Singapore.Commencement and duration of licences7D.—

A vehicle licence may be taken out —

for any period of six months or of twelve months; and

for any such shorter period but not being less than one month as the Registrar may approve,and shall, unless the Registrar otherwise determines, first have effect on the first day of the month in which the licence is applied for or on the day following the expiry of the last vehicle licence issued for the vehicle under this Act.(2) A licence which first has effect before the day on which it is issued shall not affect any criminal liability incurred before that day.Exemptions from tax on certain descriptions of vehicles7E. No tax shall be chargeable under this Act in respect of vehicles of the following descriptions: —

fire engines;

vehicles used solely for the purpose of a fire-fighting service;

ambulances;

road rollers;

vehicles used exclusively on roads which are not repairable at the public expense;

vehicles used solely for industry, mining and agriculture and not intended to be used on any road repairable at the public expense;

invalid carriages; and

bicycles.Using and keeping of vehicle without a licence7F. Any person who uses or keeps on any road any vehicle for which a licence is not in force, not being a vehicle exempted from tax under this Act by virtue of the provisions of any written law, shall be guilty of an offence and shall —

be liable on conviction to a fine not exceeding two thousand dollars; or

if it has been proved to the satisfaction of the court that he had the intention to evade payment of any tax chargeable under this Act, shall be punished on conviction with a fine of an amount equal to three times the tax payable if a vehicle licence had been taken out for the period beginning with the expiry of the vehicle licence last in force for the vehicle before the date of the offence or, if there has not at any time before that date a vehicle licence in force for the vehicle, with the first day of the month in which the vehicle was first kept by that person and ending with the last day of the month during which the offence was committed.Presumption on use and keeping of vehicle7G. For the purposes of this Act, the person who is for the time being registered under the provisions of this Part as the owner of a vehicle shall, until the contrary is proved, be presumed to keep or use that vehicle on a road.Continuous liability for duty7H.—

Subject to the provisions of this section, a person who for any period keeps a vehicle in respect of which tax under this Act has at any time become chargeable shall, whether or not it is still a mechanically propelled vehicle, be liable to pay tax under this Act in respect of the vehicle for that period.(2) Subject as aforesaid, a person shall not be liable by virtue of subsection (1) of this section to pay tax under this Act in respect of a vehicle —

for any period for which tax under this Act in respect of the vehicle has been paid and has not been repaid in consequence of the surrender of a licence;

for any calendar month in respect of which he has, in accordance with the rules, given notice to the Registrar that the vehicle will not be used or kept on a public road during that month; and

for any period by reference to which there was calculated an amount ordered to be paid by him as a fine in pursuance of paragraph (b) of section 7F of this Act.(3) A person shall not by virtue of paragraph (b) of subsection (2) of this section be exempt from his liability for any period under subsection (1) of this section in respect of a vehicle if at any time during that period he or any other person with his consent uses or keeps the vehicle on a public road and no vehicle licence is in force for the vehicle at that time; and for the purposes of this subsection the consent mentioned as aforesaid shall be presumed to have been given unless the contrary is shown, but any use or keeping of the vehicle in question as respects which the vehicle is exempt by virtue of any written law for the time being in force from tax under this Act shall be disregarded.(4) Sums payable in pursuance of this section by way of tax in respect of a vehicle shall accrue due for every period of a calendar month at one-sixth of the semi-annual rate of tax applicable to the vehicle at the relevant time.Suit for recovery of tax7I.—

Notwithstanding the provisions of any other written law, any tax chargeable under this Act may be sued for by way of a specially indorsed writ of summons.(2) In any suit under subsection (1) of this section the production of a certificate signed by the Registrar giving the name and address of the defendant and the amount of tax from him in respect of any vehicle kept by him shall be sufficient evidence of the amount due and sufficient authority for the court to give judgment for the said amount.Issue and exhibition of licences7J.—

Every person applying for a vehicle licence shall make such a declaration and furnish such particulars with respect to the vehicle for which the licence is to be taken out or otherwise as may be prescribed.(2) Subject to the provisions of this Act as to general licences, every vehicle licence shall be issued for the vehicle specified in the application for the licence and shall not entitle the person to whom it is issued to use or keep any other vehicle.(3) The Registrar shall not be required to issue any vehicle licence for which application is made unless he is satisfied —

that the licence applied for is the appropriate licence for the vehicle specified in the application;

in the case of an application for a licence for a vehicle purporting to be the first application for a licence for the vehicle, that a licence has not previously been issued for that vehicle; and

that either —

for the period of the licence there will be in force the policy of insurance or the security required by law in relation to the use of the motor vehicle by the applicant or by other persons on his order or with his permission; or

the motor vehicle is a vehicle to which section 3 of the Motor Vehicles (Third-Party Risks and Compensation) Act (Cap. 88) does not apply at any time when it is being driven by the owner thereof or by a servant of his in the course of his employment or is otherwise subject to the control of the owner.(4) Subject to the rules, and without prejudice to section 8 of this Act, any person who uses or keeps on a public road any vehicle on which tax under this Act is chargeable without there being fixed to and exhibited on that vehicle in the prescribed manner a licence for, or in respect of the use of, that vehicle issued under this Act and for the time being in force shall be guilty of an offence.(5) Rules made under this Act may provide for the issue of a new licence in the place of a licence which may be lost or destroyed, and for the fee to be paid on the issue of a new licence.(6) Any vehicle licence may be transferred in the prescribed manner.Number of persons carried in vehicle7K.—

The Registrar, when issuing a licence for any heavy motor car, motor car or motor cycle, may determine and enter in the registration book for that vehicle the maximum number of persons that may be carried in any portion thereof.(2) The person who drives a motor vehicle carrying persons in excess of the maximum number of persons permitted to be carried on the vehicle shall be guilty of an offence.Late application for a licence7L. If a licence is applied for a vehicle after the period of fourteen days following the date of expiry of the last licence issued for the vehicle, a late payment fee as may be prescribed shall be payable for the issue of the licence.Surrender of licences7M. The holder of a licence may at any time surrender the licence to the Registrar in the prescribed manner and shall on so surrendering the licence be entitled, if he satisfies the prescribed requirements, to receive from the Registrar, by way of rebate of tax paid upon the surrendered licence, a sum equal to the amount of tax which had been charged for the remaining number of calendar months for which the licence would have been in force.Vehicle destroyed, exported, etc.7N. The holder of a licence may at any time notify the Registrar that his vehicle has been destroyed or exported or will cease to be kept or used on any road and the Registrar on being satisfied in such manner as he requires that the vehicle has been destroyed or exported or will cease to be kept or used on any road, shall refund to the holder of the licence a sum equal to the amount which has been charged for the number of calendar months for which the licence would have continued to be in force.Alteration of vehicle or of its use7O.—

Where a vehicle licence has been taken out for a vehicle at any rate prescribed under this Act and the vehicle is at any time while the licence is in force used in an altered condition or in a manner or for a purpose which brings it within, or which if it was used solely in that condition or in that manner or for that purpose would bring it within, a description of vehicle to which a higher rate of tax is applicable under this Act, tax at that higher rate shall become chargeable in respect of the licence for the vehicle.(2) Where tax at a higher rate becomes chargeable under subsection (1) of this section in respect of any vehicle licence, the licence may be exchanged for a new vehicle licence, for the period beginning with the date on which the higher rate of tax becomes chargeable and expiring at the end of the period for which the original vehicle licence was issued, on payment of the difference between the amount payable on the new licence and the amount to be refunded on the surrender of the original vehicle licence.(3) Where a vehicle licence has been taken out for a vehicle, and by reason of the vehicle being used as mentioned in subsection (1) of this section, a higher rate of tax becomes chargeable and tax at the higher rate was not paid before the vehicle was so used, the person so using the vehicle shall be guilty of an offence.”.