Singapore legislation
Section 11AA
Section 11AA
Vehicular emissions tax
(1)
In addition to the taxes under section 11, a tax (called in this Act the vehicular emissions tax) is to be charged in respect of the first registration, on or after 1 January 2018, of any taxable vehicle, being a vehicle —
that is within a prescribed class or category, or of a prescribed description; and
that has an emission level for any prescribed vehicular emission (including a deemed emission level) that exceeds the maximum level of the neutral emission band prescribed for the vehicle.
(2)
The vehicular emissions tax under subsection (1) —
must be paid upon the first registration of a taxable vehicle by the person keeping the taxable vehicle; and
is the amount prescribed for that taxable vehicle.
(3)
Where a person who is registered as the owner of a vehicle (called in this section the replaced vehicle) replaces that vehicle with another vehicle (called in this section the replacement vehicle) that is a taxable vehicle, the person must pay a tax —
of an amount by which the vehicular emissions tax chargeable on the replacement vehicle (calculated for the purposes of this subsection as if the replacement vehicle was first registered on the same date as the replaced vehicle), exceeds the vehicular emissions tax chargeable on the replaced vehicle; or
if any carbon emissions tax was chargeable on the replaced vehicle, of an amount by which the carbon emissions tax chargeable on the replacement vehicle (calculated for the purposes of this subsection as if the replacement vehicle was first registered on the same date as the replaced vehicle), exceeds the carbon emissions tax chargeable on the replaced vehicle.
(4)
The difference in tax mentioned in subsection (3) is payable to the Registrar without demand within the prescribed time from the date the Registrar registers the particulars of the replacement vehicle.
(5)
The Minister may, subject to any conditions that he or she thinks fit to impose, prescribe —
a rebate on all or any part of the tax payable under section 11(1)(a) for any taxable vehicle that has an emission level for any one or more prescribed vehicular emissions, that is below the minimum level of the neutral emission band prescribed for that emission in relation to a vehicle of that class, category or description, or used for a particular purpose; and
different amounts of rebate or different methods for determining the amount of the rebate for taxable vehicles of different classes, categories or descriptions or used for different purposes.
(6)
The Minister may make rules for carrying out or giving effect to this section and for prescribing anything which may be prescribed under this section and, in particular, the rules may —
prescribe different amounts of vehicular emissions tax chargeable for taxable vehicles of different classes, categories or descriptions or used for different purposes;
prescribe different neutral emission bands for different prescribed vehicular emissions; (c)prescribe different neutral emission bands for vehicles of different classes, categories or descriptions or used for different purposes; and
provide for the method or criteria for the method of determining or deeming the emission level of any prescribed vehicular emission of any taxable vehicle, and provide different methods or criteria for taxable vehicles of different classes, categories or descriptions or used for different purposes.
(7)
Nothing in this section operates so as to render lawful the keeping of a vehicle for any period, in any manner or at any place, if to do so would be unlawful apart from this section.
(8)
Any person who gives any incorrect information in relation to any matter affecting the amount of vehicular emissions tax chargeable or any rebate that may be granted under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months, and the court shall order the person to also pay the amount of vehicular emissions tax, or the tax payable under section 11(1)(a), which has been undercharged.
(8A)
The amount of the vehicular emissions tax, or the tax payable under section 11(1)(a), which has been undercharged and ordered under subsection (8) to be paid may be recovered according to the law for the time being in force for the recovery of fines.
(9)
The Registrar may —
compound any offence punishable under subsection (8) by collecting from the person reasonably suspected of having committed the offence —
a sum not exceeding $1,000; and
the amount of the vehicular emissions tax, or the tax payable under section 11(1)(a), which has been undercharged; and
compound any offence punishable under subsection (8) as in force immediately before 1 January 2018, by collecting from the person reasonably suspected of having committed the offence —
a sum not exceeding $1,000; and
the amount of the carbon emissions tax, or the tax payable under section 11(1)(a), which has been undercharged,and may before judgment stay or compound any proceedings thereunder.
(10)
In this section —
Definition
“carbon emissions tax” means the tax chargeable under section 11AA(1) as in force immediately before 1 January 2018;
Definition
“neutral emission band”, in respect of any vehicular emission, means the range of emissions from a minimum level to a maximum level, prescribed for a vehicle of any class, category or description or used for any purpose;
Definition
“vehicular emission” means a pollutant that is attributable to the combined driving cycle of a vehicle.