Singapore legislation
Regulation 3
Regulation 3
Tax periods and payment of special tax
Subregulation 1
The special tax is chargeable with reference to the following tax periods:
where the motor vehicle has a vehicle licence, the tax period is the duration of the vehicle licence;
where the motor vehicle has no vehicle licence, the tax periods are as follows:
the period of 12 months starting on the day the motor vehicle is registered under the Road Traffic Act;
after that period, each consecutive period of 6 months,unless the Registrar approves, for a particular motor vehicle, different tax periods to facilitate the charging of special tax for that motor vehicle.
Subregulation 2
Subject to paragraph (3), the special tax is payable as follows:
for a motor vehicle under paragraph (1)(a), at the same time as a vehicle licence is taken out for the motor vehicle;
for a motor vehicle under paragraph (1)(b), before the tax period starts.
Subregulation 3
Despite paragraph (2), where special tax is chargeable on a motor vehicle for the tax period for the motor vehicle in which 1 April 2019 falls, the special tax is payable as follows:
for a motor vehicle registered in the name of the Government, on 1 April 2019;
for any other motor vehicle —
if the motor vehicle has a vehicle licence, at the earliest of the following events occurring on or after 1 April 2019:
the vehicle licence expires or is surrendered;
there is an application to transfer the registration of the vehicle;
the vehicle is de-registered; and
if the motor vehicle does not have a vehicle licence, at such time as the Registrar may by notice require.