Singapore legislation
Clause 19
Clause 19
Saving and transitional provisions
(1)
The Minister may make regulations for refunds for any overpayment of the special tax arising from the change in the rate of the special tax that took effect on 20 February 2017 at 4.45 p.m.
(2)
Regulations made under subsection (1) —
may be brought into operation on a date that is on or after 20 February 2017; and
may provide for the following:
the computation of the overpayment as if the change in rate took effect upon the expiry of 19 February 2017;
the time of the giving of the refund;
the manner in which the refund may be given in respect of any motor vehicle, including by any or a combination of any of the following:
as a rebate or reduction of any amount of the special tax that is payable or remains unpaid for any tax period (within the meaning of section 17A of the Customs Act as amended by this Act) in respect of the motor vehicle;
by setting off any amount of the refund against any tax, levy or fee payable under the Road Traffic Act (Cap. 276) in respect of the motor vehicle.
(3)
Despite anything in the Road Traffic Act, any tax, levy or fee under that Act against which any set‑off is effected pursuant to the regulations made under subsection (1), is treated as having been paid to the extent of the set‑off.
(4)
Section 19 of the Customs Act as in force on the date of commencement of section 10 of this Act only applies where the overpayment or erroneous payment is made on or after that date, and section 19 of the Customs Act as in force immediately before that date continues to apply where the overpayment or erroneous payment was made before that date.
(5)
Section 20 of the Customs Act as in force on the date of commencement of section 11 of this Act only applies where the customs duty, excise duty, tax, fee or other charge is short levied or erroneously refunded on or after that date, and section 20 of the Customs Act as in force immediately before that date continues to apply where the duty, tax, fee or other charge was short levied or erroneously refunded before that date.
(6)
For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.