Singapore legislation
Regulation 6
Regulation 6
Immunities and privileges of professional staff of ISC
Subregulation 1
A professional staff 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 professional staff in his or her official capacity or in the discharge of his or her duties, except insofar as that immunity is waived by an executive director of the ISC in any particular case.
Subregulation 2
A professional staff 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 professional staff 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 professional staff’s personal use;
customs and excise duties and goods and services tax in respect of household effects directly imported by the professional staff for his or her personal use within 6 months after he or she takes up his or her assignment as a professional staff of the ISC in Singapore;
foreign domestic worker levy in respect of one foreign domestic worker employed by the professional staff.
Subregulation 3
Where a professional staff 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.