Regulation 1
Citation and commencement
These Rules may be cited as the Stamp Duties (Diplomatic and Consular Members) (Remission) Rules 2008 and shall be deemed to have come into operation on 1st May 2005.
/akn/sg/act/sub_leg/1929/SDA-S356-2008
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Quick answer
Stamp Duties (Diplomatic and Consular Members) (Remission) Rules 2008 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S356-2008 1929, currently marked in force and first recorded in 1929.
Citation and commencement
These Rules may be cited as the Stamp Duties (Diplomatic and Consular Members) (Remission) Rules 2008 and shall be deemed to have come into operation on 1st May 2005.
Definitions
In these Rules, unless the context otherwise requires —“consular employee” and “consular officer” have the same meanings as in the Vienna Convention on Consular Relations;“diplomatic agent” has the same meaning as in the Vienna Convention on Diplomatic Relations;“diplomatic or consular member” means a diplomatic agent, a member of the administrative and technical staff, a consular officer or a consular employee;“members of the administrative and technical staff” has the same meaning as in the Vienna Convention on Diplomatic Relations;“Vienna Convention on Consular Relations” means the Vienna Convention on Consular Relations adopted in 1963 by the United Nations Conference on Consular Relations, the English text of which is set out in the Second Schedule to the Diplomatic and Consular Relations Act (Cap. 82A);“Vienna Convention on Diplomatic Relations” means the Vienna Convention on Diplomatic Relations adopted in 1961 by the United Nations Conference on Diplomatic Intercourse and Immunities, the English text of which is set out in the First Schedule to the Diplomatic and Consular Relations Act.
“consular employee” and “consular officer” have the same meanings as in the Vienna Convention on Consular Relations;
“diplomatic agent” has the same meaning as in the Vienna Convention on Diplomatic Relations;
“diplomatic or consular member” means a diplomatic agent, a member of the administrative and technical staff, a consular officer or a consular employee;
“members of the administrative and technical staff” has the same meaning as in the Vienna Convention on Diplomatic Relations;
“Vienna Convention on Consular Relations” means the Vienna Convention on Consular Relations adopted in 1963 by the United Nations Conference on Consular Relations, the English text of which is set out in the Second Schedule to the Diplomatic and Consular Relations Act (Cap. 82A);
“Vienna Convention on Diplomatic Relations” means the Vienna Convention on Diplomatic Relations adopted in 1961 by the United Nations Conference on Diplomatic Intercourse and Immunities, the English text of which is set out in the First Schedule to the Diplomatic and Consular Relations Act.
Remission of stamp duties on instruments executed by certain diplomatic or consular members
Where an instrument specified in the Schedule is executable by or on behalf of or in favour of —
any diplomatic or consular member of a foreign country or territory; or
any member of his family forming part of his household,who is not a citizen or permanent resident of Singapore, the whole of the stamp duties chargeable under the Act on the instrument shall be remitted —
to the extent to which reciprocal treatment is or is to be accorded by the government of the foreign country or territory, pursuant to any agreement or understanding between that government and the Government of Singapore, to —
a diplomatic or consular member of Singapore; or
a member of his family forming part of his household,who is a Singapore citizen or permanent resident, residing in the foreign country or territory; or
where the foreign country or territory has no identical or substantially similar taxes.