Singapore legislation
Regulation 5
Regulation 5
Application for refund of special tax under regulation 4
Subregulation 1
An application for a refund of the special tax under regulation 4(1) shall be made in such form as the Registrar may require.
Subregulation 2
The Registrar may, if he is satisfied that the applicant is entitled to the refund, pay to the applicant by way of rebate the amount by which the special tax paid by him exceeds the amount payable on a monthly basis.
Subregulation 3
Notwithstanding paragraph (2), if the period the special tax is refundable is less than one complete month, the amount refundable shall be pro-rated on a daily basis for that period.