Singapore legislation
Regulation 12
of Civil Aviation Authority of Singapore (Aviation Levy) Order 2018
Regulation 12
Returns by aircraft operator by whom AL is payable
Subregulation 1
Every aircraft operator liable under paragraph 5(1) to pay AL must give, or cause to be given, to an AL collection agent, a return containing the following information for the use, by the AL collection agent, solely to verify and reconcile the AL paid by the aircraft operator to the AL collection agent:
the total number of each of the following:
transfer passengers and transit passengers on chargeable flights beginning within the period specified by the AL collection agent;
other non‑chargeable passengers on chargeable flights beginning within the period specified by the AL collection agent;
chargeable passengers on chargeable flights beginning within the period specified by the AL collection agent;
the particulars of travel documents of each passenger in sub‑paragraph (a) or such other information relevant to ascertaining whether an air passenger ticket was issued for the carriage of a chargeable passenger or a non‑chargeable passenger or a thing;
the respective flight numbers of every chargeable flight beginning within the period specified by the AL collection agent;
the scheduled arrival and departure times, and the actual arrival and departure times, for every chargeable flight beginning within the period specified by the AL collection agent;
the respective airport in the country of embarkation and disembarkation of each passenger in sub‑paragraph (a), and the corresponding arrival and departure record locator of the passenger’s flight booking;
such other information that is reasonably relevant to that purpose and approved by the Authority.
Subregulation 2
The information required by sub‑paragraph (1) must be given to an AL collection agent within such period, and at such regular intervals, as may be specified by that agent with the approval of the Authority.
Subregulation 3
An aircraft operator who, without reasonable excuse, fails to comply with sub‑paragraph (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.