Singapore legislation

Regulation 5

of International Organisations (Immunities and Privileges) (World Intellectual Property Organization) Order 2005

Regulation 5

Privileges of officials of WIPO Office

Subregulation 1

Subject to sub‑paragraph (2), where an official of the WIPO Office is not a citizen or permanent resident of Singapore, he or she enjoys in respect of any salary, emolument or allowance paid by WIPO the like exemption or relief from income tax as is accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore.

Subregulation 2

To avoid doubt, sub‑paragraph (1) does not apply to any income tax payable in respect of any pension or annuity paid in Singapore to —

(a)

any former official of WIPO or the WIPO Office; or

(b)

any beneficiary of any such former official.

Subregulation 3

Subject to sub‑paragraph (4), where a senior official of the WIPO Office is not a citizen or permanent resident of Singapore, he or she enjoys 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:

(a)

all vehicle taxes and fees (including any goods and services tax, the fee for a certificate of entitlement, registration fee and additional registration fee) in respect of one motor vehicle intended for the senior official’s personal use;

(b)

radio and television licence fees;

(c)

customs duties on all dutiable goods;

(d)

goods and services tax in respect of all goods imported by the senior official for his or her personal use.

Subregulation 4

Where any senior official of the WIPO Office has enjoyed the exemption or relief referred to in sub‑paragraph (3)(a) in respect of any motor vehicle, that sub‑paragraph does not apply in respect of any other motor vehicle acquired by that official within 4 years from the date on which that official acquired the firstmentioned motor vehicle.

Subregulation 5

Where the Director of the WIPO Office is not a citizen or permanent resident of Singapore, he or she enjoys 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:

(a)

if payable by the Director — property tax, and stamp duty in respect of any tenancy agreement entered into, for the premises used as his or her residence;

(b)

foreign domestic worker levy in respect of one foreign domestic worker employed by the Director.

Read in full context — International Organisations (Immunities and Privileges) (World Intellectual Property Organization) Order 2005 →