Singapore legislation
Regulation 52
of Road Traffic (Motor Vehicles, Registration and Licensing) Rules
Regulation 52
Claims to exemption
Subregulation 1
A registered owner who wishes to claim exemption from the payment of any tax under section 11(1)(b) of the Act shall complete and deliver to the Registrar an application in such form as the Registrar may require.
Subregulation 2
Any exemption from the payment of any tax shall be for a period not exceeding one year.
Subregulation 3
Any claim for exemption shall be made annually.