Singapore legislation
Regulation 5
Regulation 5
Immunities and privileges of executive director of ISC
Subregulation 1
An executive director of the ISC has the like immunity from suit and legal process as is accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore in respect of acts (including words spoken or written) performed by the executive director in his or her official capacity or in the discharge of his or her duties.
Subregulation 2
An executive director of the ISC has the like exemption or relief from the following taxes as is accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore:
income tax in respect of any salary or emolument paid to the executive director by the ISC or a contracting party;
all vehicle taxes (including the fee for a certificate of entitlement and additional registration fee) in respect of a motor vehicle intended for the executive director’s personal use;
customs and excise duties and goods and services tax in respect of household effects directly imported by the executive director for his or her personal use within 6 months after he or she takes up his or her assignment as an executive director of the ISC in Singapore;
foreign domestic worker levy in respect of 2 foreign domestic workers employed by the executive director;
property tax in respect of premises used as the executive director’s residence;
stamp duty in respect of any tenancy agreement entered into by the executive director for premises used as his or her residence.
Subregulation 3
Where an executive director has enjoyed the exemption or relief referred to in sub‑paragraph (2)(b) in respect of any motor vehicle, he or she does not enjoy any such exemption or relief in respect of any other motor vehicle within 3 years from the date on which he or she became the registered owner of the firstmentioned vehicle under the Road Traffic Act 1961.