s 12 Vehicles licensed outside Singapore
12. —(1) Where any vehicle not registered under this Act is kept or used on any road in Singapore by a person who is — ( a ) a citizen of Singapore; ( b ) a resident of Singapore; or ( c ) the holder of a work pass issued under the Employment of Foreign Manpower Act 1990, the tax chargeable under section 11(1)( a ) must be paid in respect of the vehicle by the person keeping or using it in Singapore as if that vehicle is first registered and used in Singapore. [30/2007] (2) Any person who has in his or her possession or comes into possession of, or uses, a motor vehicle in respect of which a licence issued under the provisions of any law of any country relating to motor vehicles is in force must inform the Registrar, within the prescribed period, if he or she is a resident of Singapore or takes up residence in Singapore. (3) For the purposes of this section, a person is deemed to be a resident of Singapore if he or she — ( a ) is a permanent resident of Singapore, even though he or she may not have a place of residence in Singapore; or [Act 31 of 2023 wef 31/12/2024] ( b ) resides in Singapore for a continuous period of 6 months and any temporary period or periods of absence during that period is immaterial. (4) Any person who fails to comply with subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months and, in the case of a second or subsequent conviction, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months. —(1) Where any vehicle not registered under this Act is kept or used on any road in Singapore by a person who is — ( a ) a citizen of Singapore; ( b ) a resident of Singapore; or ( c ) the holder of a work pass issued under the Employment of Foreign Manpower Act 1990, the tax chargeable under section 11(1)( a ) must be paid in respect of the vehicle by the person keeping or using it in Singapore as if that vehicle is first registered and used in Singapore. [30/2007] (2) Any person who has in his or her possession or comes into possession of, or uses, a motor vehicle in respect of which a licence issued under the provisions of any law of any country relating to motor vehicles is in force must inform the Registrar, within the prescribed period, if he or she is a resident of Singapore or takes up residence in Singapore. (3) For the purposes of this section, a person is deemed to be a resident of Singapore if he or she — ( a ) is a permanent resident of Singapore, even though he or she may not have a place of residence in Singapore; or [Act 31 of 2023 wef 31/12/2024] ( b ) resides in Singapore for a continuous period of 6 months and any temporary period or periods of absence during that period is immaterial. (4) Any person who fails to comply with subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months and, in the case of a second or subsequent conviction, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months.