6.—(1) The head of Office is exempt from the following taxes:
(a)
tax in respect of salaries and emoluments paid by the ADB;
(b)
subject to sub‑paragraph (2), the following taxes and fees in respect of one motor vehicle imported into or purchased in Singapore for his or her personal use:
(i)
goods and services tax;
(ii)
fee for a certificate of entitlement imposed under Parts III and IV of the Road Traffic (Motor Vehicles, Quota System) Rules, read with the First Schedule to those Rules;
(iii)
additional registration fee imposed under rule 7 of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules;
(iv)
tax imposed under section 11(1)(b) of the Road Traffic Act 1961 for using or keeping the motor vehicle;
[S 258/2024 wef 31/12/2021]
(v)
vehicular emissions tax imposed under rule 3 of the Road Traffic (Vehicular Emissions Tax) Rules 2017;
(vi)
customs duty and excise duty imposed under section 10(1), and special tax under section 17(1), of the Customs Act 1960;
[S 258/2024 wef 31/12/2021]
(c)
foreign domestic worker levy imposed under paragraph 3(1) of the Employment of Foreign Manpower (Levy) Order 2011 (G.N. No. S 371/2011) in respect of one foreign domestic worker employed by the head of Office.
(2) Where the head of Office has enjoyed any exemption or relief mentioned in sub‑paragraph (1)(b) in respect of any motor vehicle, the head of Office may not enjoy any exemption or relief mentioned in that provision in respect of any other motor vehicle within 4 years after the head of Office became the registered owner of the firstmentioned motor vehicle under the Road Traffic Act 1961.
[S 258/2024 wef 31/12/2021]
(3) A motor vehicle which is the subject of an exemption under sub‑paragraph (1)(b) may be disposed of in Singapore under conditions agreed between the ADB and the Government.