Singapore legislation
Regulation 10
of Civil Aviation Authority of Singapore (Airport Development Levy) Order 2018
Regulation 10
Returns, etc., on collection of ADL to Authority
Subregulation 1
The ADL collection agent must, within a period of 45 days after the end of every accounting period, give to the Authority a return stating —
the total amount of the ADL that has been collected during the accounting period;
the total amount of interest under paragraph 8 that has been collected during the accounting period; and
the total number of each of the following:
transfer passengers and transit passengers in respect of which the amount in sub‑paragraph (a) is collected;
other chargeable passengers in respect of which the amount in sub‑paragraph (a) is collected.
Subregulation 2
In addition, an ADL collection agent must, within a period of 80 days after the end of every reporting period, give to the Authority a report stating —
the number of chargeable flights beginning within the reporting period and their respective flight numbers; and (b)the total number of each of the following: (i)transfer passengers on chargeable flights beginning within the reporting period; (ii)transit passengers on chargeable flights beginning within the reporting period;
other chargeable passengers on chargeable flights beginning within the reporting period;
non-chargeable passengers on chargeable flights beginning within the reporting period.
Subregulation 3
On request by the Authority, an ADL collection agent must also give the Authority within a period specified by the Authority in the request, the following:
a return stating —
the total amount of the ADL that is in arrears for more than 30 days for each accounting period; and
the relevant persons from whom the ADL is due and remains unpaid;
all information contained in the returns mentioned in paragraph 12 and received by the ADL collection agent.
Subregulation 4
An ADL collection agent must —
at least once a year, conduct or cause to be conducted an independent audit of its accounts relating to the collection of ADL to ensure that this Order is complied with;
keep a written record of the findings of each independent audit conducted under sub‑paragraph (a) and any actions taken by the ADL collection agent to address those findings, and give a copy of that record to the Authority on demand; and
no later than 180 days after the end of its financial year, give to the Authority an available assurance of the reliability of the contents of —
the returns mentioned in sub-paragraph (1) or (3)(a); and
a report mentioned in sub-paragraph (2),whether in the form of an audit report or otherwise, being an assurance which is acceptable to the Authority.
Subregulation 5
An ADL collection agent must take, so far as is reasonably practicable, measures as are necessary to ensure that the information in every return it gives under sub‑paragraph (1) or (3), or every report it gives under sub‑paragraph (2) (as the case may be) is correct at the time the return or report is completed and given to the Authority.
Subregulation 6
Every return an ADL collection agent gives under sub‑paragraph (1) or (3), and every report an ADL collection agent gives under sub‑paragraph (2), must be accompanied by a declaration by or on behalf of the ADL collection agent that the ADL collection agent has taken, so far as is reasonably practicable, measures as are necessary to ensure that the information in the return or report (as the case may be) is correct at the time the return is completed and given to the Authority.
Subregulation 7
For the purpose of sub‑paragraphs (5) and (6), an ADL collection agent may not be regarded as having taken, so far as is reasonably practicable, measures as are necessary to ensure that the information in a return or report under this paragraph is correct unless the ADL collection agent has taken into account information supplied from aircraft operators and any other person who receives payments of the ADL.