5.—(1) Subject to sub-paragraphs (2), (3) and (4) and except in so far as in any particular case any privilege is waived by the IMF, every IMF professional staff shall enjoy, while exercising his functions as such, the like exemption or relief from taxes as is accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore.
(2) The right of a IMF professional staff to import for personal use, free of duty and other charges (other than charges for public utility services) applies —
(a)
in respect of furniture and effects, if the furniture and effects are imported within 6 months after the professional staff first takes up his post in Singapore; and
(b)
in respect of one motor vehicle, every 4 years.
(3) Nothing in sub-paragraph (1) shall be construed as exempting —
(a)
any IMF professional staff, other than the Director, from the payment of the foreign domestic worker levy or the requirement of a security bond for the employment of a foreign domestic worker under the Employment of Foreign Workers Act (Cap. 91A);
(b)
the Director from the payment of the foreign domestic worker levy or the requirement of a security bond in respect of more than one foreign domestic worker employed by him;
(c)
any IMF professional staff from goods and services tax under the Goods and Services Tax Act (Cap. 117A) on the local consumption of goods and services;
(d)
any IMF professional staff, other than the Director, from property tax under the Property Tax Act (Cap. 254) or stamp duty under the Stamp Duties Act (Cap. 312) in respect of any tenancy agreement; or
(e)
any IMF professional staff from tax on utilities bills and telephone charges under the Statutory Boards (Taxable Services) Act (Cap. 318).
(4) The privileges referred to in sub-paragraph (1) shall not apply to any person who is a citizen of Singapore or a Singapore permanent resident.