Civil Aviation Authority of Singapore Act 2009 · 2020 Revised Edition · Part 9 · Levies, Fees and Charges
87. Other provisions relating to levy
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There must be paid to the Authority the following, which are to be applied by the Authority in performing its functions under this Act and any other written law:
all levies imposed under section 86;
any penalty or interest for the late payment of any levy or penalty imposed under section 86; and
any additional penalty imposed under subsection (3)(b) or an order made under section 86(1) read with subsection (4).
Any such unpaid levy, penalty or interest imposed under section 86, or additional penalty imposed under subsection (3)(b) or an order made under section 86(1) read with subsection (4), may be recovered by the Authority as a debt in a court of competent jurisdiction.
The Authority may waive, refund or remit the whole or part of any levy, interest or penalty (including additional penalty) paid or payable by any person.
Where an airport licensee or other agent is designated by an order made under section 86(1) read with section 86(2)(d) to collect any levy, interest or penalty payable under section 86 —
all such levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;
if any amount of levy, interest or penalty collected by the airport licensee or agent is not paid by the airport licensee or agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the airport licensee or agent to the Authority; and
the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any levy, interest or penalty paid or payable by any person under section 86, except in accordance with the prior approval of the Authority.
Without limiting section 86(2), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the airport licensee or agent for a failure to collect an amount of levy, interest or penalty payable under section 86.