Section 4

The President may direct that any tax, charge, duty or fee, imposed or collected under any written law in force in Singapore by the Government or by a public authority, and payable by the government of a foreign State or by a consular officer or consular employee of a foreign State, may be remitted when, in the opinion of the President, such remission should be granted by reason of the treatment accorded to the Government of Singapore or its consular officers or employees by that State.