4.—(1) The IRSG has immunity from suit and legal process, except in any particular case where a request for waiver of immunity has been delivered to the Secretary‑General by a party to any legal proceedings, or by the person or body before which the legal proceedings are pending, and the IRSG —
(a)
expressly waives its immunity; or
(b)
fails to give notice, within 15 days after the receipt of the request, that it does not waive its immunity.
(2) The immunity conferred under sub‑paragraph (1) does not apply in the case of —
(a)
a civil action by any party (excluding the Government or the IRSG) arising from any accident caused by any motor vehicle belonging to, or operated on behalf of, the IRSG; or
(b)
an offence against any written law relating to motor vehicle traffic, involving a motor vehicle belonging to, or operated on behalf of, the IRSG.
(3) The IRSG has the like inviolability of its official archives (including all records, correspondence, documents, manuscripts, photographs, films, recordings and electronic media belonging to or held by the IRSG) and premises occupied as offices as is accorded in respect of the official archives and premises of an envoy of a foreign sovereign Power accredited to the President.
(4) Subject to sub-paragraphs (5) and (6), the IRSG has the like exemption or relief from taxes as may be accorded to a foreign sovereign Power, only in respect of the following taxes:
(a)
income tax on all its income derived from Singapore;
(b)
property tax on, and stamp duty in respect of any lease of, the official premises of the IRSG in Singapore;
(c)
goods and services tax on all goods (excluding liquor and tobacco) directly imported by the IRSG for its official use in Singapore;
(d)
customs and excise duties on all goods (excluding liquor and tobacco) directly imported by the IRSG for its official use in Singapore.
(5) Sub-paragraph (4)(c) and (d) does not apply to any goods imported for the personal benefit of any member of the staff of the IRSG.
(6) All goods to which sub-paragraph (4) applies must not be given away, sold, hired or otherwise disposed of in Singapore, except in accordance with the laws of Singapore.
(7) The IRSG is exempted from any prohibition or restriction on the importation or exportation of goods directly imported or exported by the IRSG for its official use, except —
(a)
liquor;
(b)
tobacco; and
(c)
goods subject to controls under the Arms and Explosives Act 1913 and the Strategic Goods (Control) Act 2002.