Clause 9

A tax called an SAF levy is payable in respect of all or any of the following as specified in an order made by the Minister and published in the Gazette:

a passenger or any quantity of cargo on a flight that takes off from an airport in Singapore specified in the order to land in a place outside Singapore;

a flight that takes off from an airport in Singapore specified in the order to land in a place outside Singapore.(2) The SAF levy —

is payable by the persons (each called X) specified in the order;

is an amount or rate prescribed in the order;

is payable to the Authority on or after the date prescribed in the order; and

must be paid into the SAF Fund.(3) An order made under subsection (1) may —

prescribe different amounts or rates of SAF levy in respect of different classes of passengers or cargoes, airports, aircraft, places of landing, or on any other differential basis;

prescribe the different classes of aircraft mentioned in paragraph (a) by reference to any Annex to the Chicago Convention relating to international standards and recommended practices, as amended from time to time;

specify the manner of payment;

in a case where the amount of any SAF levy is or is to be passed on by X to —

a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight;

a person (Y) who procures from X the carriage of any cargo on a flight; or

a person (also Y) who charters or otherwise procures a flight from X,require that any air passenger ticket issued by X to the purchaser, or any contract between X and Y or any other document issued by X to Y, state the amount passed on or to be passed on;

prescribe the date by which any SAF levy is payable, or authorise the Authority to fix the date by which any SAF levy must be paid;

designate an agent to collect on behalf of the Authority any SAF levy that is payable and any interest or penalty payable on any SAF levy, and the method of the collection;

require returns to be made by each X to the Authority or the agent mentioned in paragraph (f), and prescribe conditions relating to the making of the returns;

prescribe penalties for the late payment of any SAF levy by each X;

impose interest for the late payment of any SAF levy or penalty; and

prescribe the persons to whom SAF and SAF environmental attributes may be allocated for the purposes of section 7(1)(gb).(4) Any unpaid SAF levy, or any interest or penalty imposed under this section, or any additional penalty imposed under subsection (6)(b) or an order made under subsection (1) read with subsection (7), may be recovered by the Authority as a debt in a court of competent jurisdiction.(5) The Authority may waive, refund or remit the whole or part of any SAF levy, interest or penalty (including additional penalty) paid or payable by any person. (6) Where an agent is designated by an order made under subsection (1) read with subsection (3)(f) to collect any SAF levy, interest or penalty payable under this section —

all such SAF levies, interest and penalties collected by the 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 agent as a debt in a court of competent jurisdiction;

if any amount of SAF levy, interest or penalty collected by the agent is not paid by the 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 agent to the Authority; and

the agent must not refund, remit or reimburse, directly or indirectly, any SAF levy, interest or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.(7) Without limiting subsection (3), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the agent for a failure to collect an amount of SAF levy, interest or penalty payable under this section.”.