Singapore legislation
Regulation 10
of Civil Aviation Authority of Singapore (Aviation Levy) Order 2018
Regulation 10
Returns, etc., on collection of AL to Authority
Subregulation 1
An AL 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 AL that has been collected by the AL collection agent during the accounting period;
the total amount of interest under paragraph 8 that has been collected by the AL collection agent during the accounting period; and
the total number of chargeable passengers in respect of which the amount in sub‑paragraph (a) is collected.
Subregulation 2
In addition, an AL 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 relevant chargeable flights beginning within the reporting period and their respective flight numbers; and
the total number of each of the following:
transfer passengers and transit passengers on relevant chargeable flights beginning within the reporting period;
other non‑chargeable passengers on relevant chargeable flights beginning within the reporting period;
chargeable passengers on relevant chargeable flights beginning within the reporting period.
Subregulation 3
On request by the Authority, an AL 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 AL to be collected by the AL collection agent that is in arrears for more than 30 days for each accounting period; and
the relevant persons from whom the AL is due and remains unpaid;
all information contained in the returns mentioned in paragraph 12 and received by the AL collection agent.
Subregulation 4
An AL 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 AL 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 AL 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 that is acceptable to the Authority.
Subregulation 5
An AL 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 AL collection agent gives under sub‑paragraph (1) or (3), and every report an AL collection agent gives under sub‑paragraph (2), must be accompanied by a declaration by or on behalf of the AL collection agent that the AL 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 or report is completed and given to the Authority.
Subregulation 7
For the purpose of sub‑paragraphs (5) and (6), an AL 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 AL collection agent has taken into account information supplied from aircraft operators and any other person who receives payments of the AL.
Subregulation 8
In sub‑paragraph (2), “relevant chargeable flight” means —
if the AL collection agent is the airport licensee for Changi Airport — a chargeable flight beginning from Changi Airport; and
if the AL collection agent is the airport licensee for Seletar Airport — a chargeable flight beginning from Seletar Airport.