Clause 6

This section applies to and in relation to any vehicle in respect of which a relevant impost is otherwise payable upon the first registration, continued registration or the keeping or use on roads, of the vehicle, if not for any of the following events (whether happening before, on or after the date of commencement of section 6 of the Road Traffic (Amendment) Act 2021):

the operation of section 14 which is repealed by the Road Traffic (Amendment) Act 2021;

an exemption under section 33;

an exemption under any order made under section 142.(2) Upon the happening, on or after the date of commencement of section 6 of the Road Traffic (Amendment) Act 2021, of a disqualifying event for a relevant impost relating to a vehicle which has not ceased to be kept or used on any road in Singapore and has not been destroyed or removed from Singapore, a tax is payable as follows:

upon the happening of the earlier of the following:

at the end of one month after the disqualifying event for the relevant impost happens;

the re‑registration of the vehicle after the disqualifying event for the relevant impost;

at the end of any period of extension allowed by the Registrar for payment of that tax.(3) The tax under subsection (2) is payable and recoverable from the person who is keeping or using the vehicle when the disqualifying event happens for a relevant impost with respect to that vehicle.(4) The tax under subsection (2) with respect to a vehicle is as follows, whichever being applicable:

where the disqualifying event relates to any tax payable under section 11 upon the first registration of a vehicle — an amount worked out in the prescribed manner, which must not exceed the amount of the tax that would have been payable under section 11(1)(a) on the first registration of the vehicle if not for an event in subsection (1)(a), (b) or (c);

where the disqualifying event relates to any levy payable under section 10A — an amount worked out in the prescribed manner, which must not exceed the amount of the levy that would have been payable under section 10A(2) on the first registration of the vehicle with a permit if not for an event in subsection (1)(a), (b) or (c);

where the disqualifying event relates to any other relevant impost — an amount worked out in the prescribed manner, which must not exceed the total amount of the relevant impost that would have been payable if the event in subsection (1)(a), (b) or (c) did not happen.(5) To avoid doubt, a vehicle to which this section applies may be the subject of different disqualifying events for different relevant imposts.(6) To ascertain the relevant impost that was not payable upon the first registration, continued registration or the keeping or use on roads, of the vehicle concerned, any rebate from that relevant impost that may be claimed under section 11 when the vehicle was first registered must be reckoned.(7) 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 pay the amount of tax which has been undercharged.(8) The amount of the tax under this section which has been undercharged and ordered under subsection (7) to be paid may be recovered according to the law for the time being in force for the recovery of fines.(9) The Registrar may compound any offence punishable under subsection (7) 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.(10) In this section —“disqualifying event”, in relation to a relevant impost for a vehicle, means any of the following, whichever happens first:

the expiry of any period the relevant impost is not payable with respect to the vehicle because of an event in subsection (1)(a), (b) or (c);

the cancellation of the registration of the vehicle under section 27(1) or (1A);

the first breach of any condition (whether a condition precedent or a condition subsequent) that the exemption described in subsection (1)(a), (b) or (c) with respect to the vehicle is subject;“relevant impost”, in relation to any vehicle, means any of the following taxes, fees or levies otherwise payable in respect of the vehicle if not for an event in subsection (1)(a), (b) or (c):

any fee payable under section 10;

any levy payable under section 10A(2);

any tax payable under section 11;

any carbon emission tax payable under section 11AA as in force immediately before 1 January 2018, or any vehicular emission tax payable under that section as in force on or after that date.”.