Obligation to apply to register as registered person, and to register business facility as reportable facility and taxable facility
Open ↗7.—(1) Where the total amount of reckonable GHG emissions of a business facility has a carbon dioxide equivalence that attains the first emissions threshold (or higher) in any year (called in this Part a trigger year), then the person mentioned in subsection (1A) must apply to the Agency —(a)
to be registered as a registered person;
(b)
to register the business facility as a reportable facility of the registered person; and
(c)
if the carbon dioxide equivalence of the total amount of reckonable GHG emissions from the business facility also attains the second emissions threshold (or higher) in the same trigger year, to register the business facility as a taxable facility of the registered person.[Act 37 of 2022 wef 01/01/2024]
(1A) The person for the purpose of subsection (1) is the person having operational control over the business facility on 31 December of the trigger year.[Act 37 of 2022 wef 01/01/2024]
(2) Subsection (1)(a) does not apply if —(a)
the person is already a registered person; or
(b)
the business facility will cease to be under the operational control of the person by the time the person must make the application under section 8.
(3) Subsection (1)(b) does not apply if the business facility is already registered as a reportable facility of the registered person.
(4) Subsection (1)(c) does not apply if the business facility is already registered as a taxable facility of the registered person.
(5) Without affecting subsection (1), where —(a)
a person (X) —(i)
is a registered person of a business facility that is a reportable facility, or both a reportable facility and a taxable facility; or
(ii)
is not a registered person of a business facility but had operational control over the business facility on 31 December of a trigger year in relation to the business facility; and
(b)
X transfers operational control over the business facility to another person (Y),
then Y must apply to the Agency —
(c)
to be registered as a registered person; and
(d)
to register the business facility as a reportable facility or as both a reportable facility and a taxable facility (as the case may be), of Y.[Act 37 of 2022 wef 01/01/2024]
(6) Subsection (5)(c) does not apply if Y is already a registered person.[Act 37 of 2022 wef 01/01/2024]
(7) To avoid doubt, a business facility may be registered as a reportable facility, or both a reportable facility and a taxable facility, of more than one registered person.[Act 37 of 2022 wef 01/01/2024]
Applications for registration
Open ↗8.—(1) An application for a registration under section 7 must —(a)
be made —(i)
where section 7(1) applies — no later than 30 June of the year immediately after the trigger year; and
(ii)
in the case of an application by Y under section 7(5) —(A)
if, in the year immediately before the year of the transfer, the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the second emissions threshold — no later than 30 June of the year immediately after the year of the transfer;
(B)
if —(BA)
at the time X transfers operational control to Y, the business facility is not registered as a taxable facility of X; and
(BB)
in the year immediately before the year of the transfer, the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that attains the second emissions threshold (or higher),
no later than the later of the following:
(BC)
30 June of the year of the transfer;
(BD)
30 days after the date of the transfer; and
(C)
if, at the time X transfers operational control to Y, the business facility is registered as a taxable facility of X — no later than 30 days after the date of the transfer;[Act 37 of 2022 wef 01/01/2024]
(b)
identify the person and the business facility in question;
(c)
contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and
(d)
be in the form and manner required by the Agency.
(2) Upon an application being made under this section, the Agency must register the person as a registered person, and the business facility as a reportable facility or taxable facility of the registered person (as the case may be), unless the application is incomplete or not made in accordance with subsection (1).
(3) To avoid doubt, the Agency may treat an application to register a business facility as a taxable facility as also an application to register the business facility as a reportable facility, if the business facility is not already registered as a reportable facility.
(4) A registration under this section is in force as follows:(a)
subject to paragraph (b), starting on 1 January of the year immediately after the trigger year for the registration, until deregistration under section 10;
(b)
for a registration pursuant to section 7(5), starting on the date of the transfer of operational control, until deregistration under section 10.[Act 37 of 2022 wef 01/01/2024]
Entitlement to apply to deregister as taxable facility, reportable facility, and as registered person, etc.
Open ↗9.—(1) A registered person may apply to the Agency to deregister a business facility as a taxable facility of the registered person if —(a)
the registered person ceases to have operational control over the business facility;
(aa)
the registered person has operational control over the business facility but has ceased to operate the business facility and has no intention of resuming its business activity within the next 36 months after such cessation;[Act 37 of 2022 wef 01/01/2024]
(b)
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the second emissions threshold for each of 3 consecutive years; or
(c)
where any modification (including by way of additions and removals) to any work process at the business facility, or to any building or infrastructure of the business facility, is completed and —(i)
the total amount of reckonable GHG emissions from the business facility in the year in which the modification is completed has a carbon dioxide equivalence that does not attain the second emissions threshold; and
(ii)
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that is unlikely to attain the second emissions threshold in each of the 2 consecutive years immediately following.
(2) Without affecting subsection (1)(a), a registered person must give the Agency advance written notice of the date that the operational control that the person has over the business facility is to cease, at least 45 days before that date.
(3) A registered person may apply to the Agency to deregister a business facility as a reportable facility of the registered person if —(a)
the registered person ceases to have operational control over the business facility;
(aa)
the registered person has operational control over the business facility but has ceased to operate the business facility and has no intention of resuming its business activity within the next 36 months after such cessation;[Act 37 of 2022 wef 01/01/2024]
(b)
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the first emissions threshold for each of 3 consecutive years; or
(c)
where any modification (including by way of additions and removals) to any work process at the business facility, or to any building or infrastructure of the business facility, is completed and —(i)
the total amount of reckonable GHG emissions from the business facility in the year in which the modification is completed has a carbon dioxide equivalence that does not attain the first emissions threshold; and
(ii)
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that is unlikely to attain the first emissions threshold in each of the 2 consecutive years immediately following.
(4) A registered person may apply to the Agency to deregister as such if there is no longer any business facility registered as a reportable facility of the registered person.
(5) The Agency may, on its own volition, deregister any registered person as such, and any business facility registered as a reportable facility or taxable facility of the person as such, if the Agency is satisfied that the person has been wound up or dissolved or has otherwise ceased to exist.[Act 37 of 2022 wef 01/01/2024]
Applications to deregister
Open ↗10.—(1) An application for deregistration under section 9 must —(a)
identify the registered person and the business facility in question;
(b)
contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and
(c)
be in the form and manner required by the Agency.
(2) The Agency may refuse to accept any application that is incomplete or not made in accordance with subsection (1).
(3) To avoid doubt, a deregistration of a business facility as a taxable facility or reportable facility of a registered person does not affect any obligation or liability that the registered person acquired or incurred, or that accrued to the registered person, under this Act in relation to the taxable facility or reportable facility (as the case may be) before the deregistration as such.
(4) Except where section 9(5) applies, the Agency must not deregister a registered person as such if the registered person has not discharged all obligations and liabilities under this Act (whether under Part 4 or 5 or otherwise) that the person acquired or incurred, or that accrued to the person, in relation to a taxable facility or reportable facility of the person as a registered person.[Act 37 of 2022 wef 01/01/2024]
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
