Carbon Pricing Act 2018
2020 REVISED EDITION This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021. Prepared and Published by THE LAW REVISION COMMISSION UNDER THE AUTHORITY OF THE REVISED EDITION OF THE LAWS ACT 1983 Informal Consolidation – version in force from 1/1/2024
An Act to require the reporting of, and the payment of a tax in relation to, greenhouse gas emissions. [1 January 2019]
ARRANGEMENT OF SECTIONS PART 1 PRELIMINARY 1. Short title 2. General interpretation 3. Meaning of “business facility” 4. Meaning of “operational control” PART 2 APPLICATION AND ADMINISTRATION 5. Application of Act 6. Administration of Act PART 3 REGISTRATION OF PERSONS AND BUSINESS FACILITIES 7. Obligation to apply to register as registered person, and to register business facility as reportable facility and taxable facility 8. Applications for registration 9. Entitlement to apply to deregister as taxable facility, reportable facility, and as registered person, etc. 10. Applications to deregister PART 4 GHG EMISSIONS REPORTING REQUIREMENTS Division 1 — Emissions reporting 11. Emissions reports 12. Emissions reports required to be verified 13. Monitoring plans Division 2 — Inaccurate, etc., emissions reports and monitoring plans, etc. Section 14. Inaccuracies, etc., in emissions reports and monitoring plans, etc., identified by Agency 15. Inaccuracies, etc., in emissions reports and monitoring plans identified by registered person PART 5 CARBON PRICING Division 1 — Carbon tax 16. Carbon tax 17. Payment of tax and penalty 18. Relief or remission from tax or penalty 19. Refund of tax, etc. 20. Recovery of tax and penalty, etc. Division 1A — Allowances 20A. Interpretation of this Division 20B. Application of this Division 20C. Reduction of reckonable GHG emissions chargeable to tax 20D. Taxable facilities eligible for allowances 20E. Awards of allowances 20F. Regulations 20G. Assignment of function or power to public body Division 2 — Assessments of tax 21. Assessments by Agency 22. Advance assessments 23. Revision of assessments 24. Waiver of small assessments 25. Mistakes in assessment Division 3 — Fixed-price carbon credits 26. Fixed-price carbon credits 27. Crediting of fixed-price carbon credits 28. Surrender of fixed-price carbon credits 29. Cancellation of fixed-price carbon credits 30. Refunds on fixed-price carbon credits Division 4 — Fixed-Price Carbon Credits Registry Section 31. Opening of fixed-price carbon credit registry account 31A. Conversion of fixed-price carbon credits upon change in carbon price 32. Suspension of fixed-price carbon credit registry account 33. Closing of fixed-price carbon credit registry account Division 5 — International carbon credits 33A. Eligible international carbon credit 33B. Surrender of eligible international carbon credits 33C. No refunds, etc., on excess eligible international carbon credit surrendered Division 6 — International Carbon Credits Registry 33D. ICC Registry and ICC registry accounts PART 6 APPEALS Division 1 — Appeals against decisions of Agency 34. Appeals to Minister 35. Effect of appeal, etc. 36. Disposal of appeal 37. Appeals to General Division of High Court Division 2 — Appeal Panel 38. Composition and procedure of Appeal Panel 39. Powers of Appeal Panel PART 7 RECORDS AND REGISTERS Division 1 — Records to be kept by registered persons, etc. 40. Maintenance of records Division 2 — Registers to be kept by Agency 41. Registers to be kept and maintained by Agency 42. Correcting or updating register on Agency’s initiative 43. Correcting or updating register on request 44. Obligation to update changes to particulars PART 8 ADMINISTRATION AND ENFORCEMENT, ETC. Division 1 — Powers of administration and enforcement, etc., and related offences Section 45. Interpretation of this Part 46. Entering premises, etc., to monitor compliance 47. Power to demand names and addresses on entering premises 48. Power to search premises, etc. 49. Power to require persons to provide information and documents 50. General power to require information or documents 51. Additional powers in determining if person or business facility is registrable 52. Obstructing Agency or authorised officer 53. False statements, forging of documentation, etc. Division 2 — Other offences and penalties 54. Offences relating to registrations 55. Offences relating to submissions of unverified emissions reports 56. Offences relating to submissions of verified emissions reports 57. Offences relating to monitoring plans 58. Other offences relating to emissions reports and monitoring plans 59. Offence relating to failure to pay tax 60. Offences by authorised and unauthorised persons 61. Offences relating to appeals 62. Offences relating to records and registers PART 9 MISCELLANEOUS 63. Notices and other documents may be given by authorised officer 64. Inaccuracies in document 65. Evidence 66. Disclosure of information 67. Service of documents 68. Offences by corporations 69. Offences by unincorporated associations or partnerships 70. Power of court to order cause of contravention to be remedied 71. Composition of offences Section 72. Payment of moneys into Consolidated Fund 73. Amendment of Schedules 74. Exemptions 75. Extensions of time 76. Regulations 77. Incorporation by reference 78. Advisory guidelines 79. Saving and transitional provisions First Schedule — Greenhouse gases and global warming potential Second Schedule — Matters relating to emissions thresholds and reporting of GHG emissions Third Schedule — Matters relating to carbon tax Fourth Schedule — Persons to whom information may be disclosed Fifth Schedule — Matters for or in respect of which regulations may be made
This Act is the Carbon Pricing Act 2018.
“accredited external auditor” means any person accredited by the Agency as an accredited external auditor in accordance with regulations; “Agency” means the National Environment Agency established by the National Environment Agency Act 2002; “Appeal Panel” means an Appeal Panel mentioned in section 38; “appellant” means any person that makes an appeal under Part 6 against a decision of the Agency; “authorised officer” means an authorised officer appointed under section 6(2); “carbon credit” means a fixed-price carbon credit or an eligible international carbon credit; [Act 37 of 2022 wef 01/01/2024] “carbon dioxide equivalence”, in relation to any greenhouse gas, means the mass of the greenhouse gas multiplied by its global warming potential set out opposite the greenhouse gas in the third column of the First Schedule; “carbon price” means the value of a fixed-price carbon credit; [Act 37 of 2022 wef 01/01/2024] “electronic record” has the meaning given by the Electronic Transactions Act 2010; “electronic transactions service” means any electronic transactions service provided for in regulations; “eligible international carbon credit” has the meaning given by section 33A; [Act 37 of 2022 wef 01/01/2024] “emissions report” means an emissions report mentioned in section 11, and includes a verified emissions report; “excluded GHG emission” means any GHG emission that is — (a) a greenhouse gas specified in the first column of Part 3 of the Second Schedule; and (b) emitted in the circumstances described in the second column of Part 3 of that Schedule opposite the greenhouse gas; “first emissions threshold” means the first emissions threshold specified in Part 1 of the Second Schedule; “fixed-price carbon credit” means a carbon credit mentioned in section 26; [Act 37 of 2022 wef 01/01/2024] “fixed-price carbon credit registry account” or “FPCC registry account” means a registry account for a taxable facility of a registered person that is opened by the Agency in the Fixed‑Price Carbon Credits Registry under section 31; [Act 37 of 2022 wef 01/01/2024] “GHG emission”, in relation to any business facility, means any greenhouse gas emitted into the atmosphere directly from the business facility; “greenhouse gas” means any greenhouse gas specified in the first column of the First Schedule and having the chemical formula specified in the second column of that Schedule opposite the greenhouse gas; “international carbon credit” means a certificate representing one tonne of GHG emissions reductions or removals measured in tCO2e, generated from any project or programme outside Singapore; [Act 37 of 2022 wef 01/01/2024] “international carbon credit registry account” or “ICC registry account” means a registry account for a taxable facility of a registered person that is opened by the Agency in the International Carbon Credits Registry under section 33D; [Act 37 of 2022 wef 01/01/2024] “Minister” means — (a) except as provided in paragraph (b), the Minister charged with the responsibility for sustainability and the environment; and (b) for the purposes of Division 1A of Part 5, the Minister charged with the responsibility for trade and industry; [Act 37 of 2022 wef 01/01/2024] “monitoring plan” includes a monitoring plan that is revised under section 13(4), except in section 12(3)(a); “non-reckonable GHG emission” means any GHG emission that is — (a) a greenhouse gas specified in the first column of Part 2 of the Second Schedule; and (b) emitted in the circumstances described in the second column of Part 2 of that Schedule opposite the greenhouse gas; “public authority” means — (a) an Organ of State or a public officer of the Organ of State; (b) a ministry or department of the Government or a public officer of the ministry or department; or (c) a public authority established under any public Act for a public purpose or an officer or an employee of the public authority; “reckonable GHG emission” means any GHG emission other than a non-reckonable GHG emission; “registered person” means a person registered under section 7; [Deleted by Act 37 of 2022 wef 01/01/2024] “regulations” means regulations made under section 76; “reportable facility” means a business facility that is registered as a reportable facility under section 7; “reporting period” means any period mentioned in section 11 as a reporting period; “second emissions threshold” means the second emissions threshold specified in Part 1 of the Second Schedule; “tax” means the carbon tax imposed under this Act; “taxable facility” means a business facility that is registered as a taxable facility under section 7; “tCO2e” means metric tonnes of carbon dioxide equivalence; “verified emissions report” means an emissions report verified under section 12.
(a) a reference to a business facility of a registered person is a reference to a business facility that is registered as a reportable facility or a taxable facility of the registered person, as the case may be; (b) a reference to a reportable facility of a registered person is a reference to a business facility that is registered as a reportable facility of the registered person; and (c) a reference to a taxable facility of a registered person is a reference to a business facility that is registered as a taxable facility of the registered person.
(a) a reference to a verified emissions report that is inaccurate includes a reference to a verified emissions report that is based on a monitoring plan that is inaccurate; and (b) a reference to a monitoring plan that is inaccurate includes a reference to a monitoring plan that has not been revised under section 13(4) in the prescribed circumstances, as from any date as may be prescribed (not being a date earlier than the date of those prescribed circumstances).
(a) that involves the emission of greenhouse gas; and (b) that forms a single undertaking or enterprise, having regard to any circumstances prescribed.
(a) the parcels of land are contiguous, adjacent or adjoining, or separated only by any road or pathway (whether or not providing access to the business facility), or drain or waterway; or (b) where paragraph (a) does not apply, there is a dependency between the activities carried out on the parcels of land, having regard to any circumstances prescribed.
(a) any one of the activities in the series is, or any 2 or more activities in the series are, capable of being carried out as a separate and distinct business activity; or (b) the activities in the series are from more than one industry sector to which this Act applies.
(a) operating policies; (b) health and safety policies; (c) environmental policies.
(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]
(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.
(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]
(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), (B) 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.
(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]
(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.
(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.
(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.
(a) be prepared based on a monitoring plan specified in section 13(1); (b) subject to subsection (2), be verified by an accredited external auditor; and (c) when the emissions report is submitted under section 11 to the Agency for the Agency’s approval, be accompanied by a report by the accredited external auditor of its verification.
(a) before the approval of the Agency under section 13 for the monitoring plan; or (b) after the deregistration of the business facility as a taxable facility of the registered person.
(a) set out the basis on which the registered person ensures the quality of the data required for the computations necessary for an emissions report for the business facility; and (b) be submitted to and approved by the Agency.
(a) the Agency considers that specialised technical knowledge is required to assess any process at the business facility; (b) the Agency disagrees with the registered person on any matter set out in the monitoring plan, and the registered person must comply with the direction.
(a) the Agency must provide Y with the monitoring plan; and (b) the monitoring plan — (i) is treated for the purposes of subsection (1) as if it had been submitted to the Agency and approved by the Agency as a monitoring plan for the business facility as a taxable facility of Y, from and including the date of the transfer of operational control over the business facility from X to Y; and (ii) is treated for the purposes of section 15 as if it had been prepared by Y. [Act 37 of 2022 wef 01/01/2024]
(a) carry out any rectification or recomputation as the Agency may require; (b) resubmit the report or plan for the Agency’s approval, and the registered person must comply with the direction.
(a) any verification of an emissions report by an accredited external auditor; or (b) any report by an accredited external auditor of a verification in paragraph (a), that does not comply with any requirement imposed under this Act, in writing direct the registered person submitting the emissions report to have the emissions report re‑verified by the accredited external auditor or the report of the accredited external auditor rectified, or both, within the time period specified in the direction or a longer time as the Agency may allow in any particular case; and the registered person must comply with the direction.
(a) any assessment of a monitoring plan by an external auditor; or (b) any report by an external auditor of an assessment in paragraph (a), that does not comply with any requirement imposed under this Act, in writing direct the registered person submitting the monitoring plan to have the monitoring plan re‑assessed or the report of the external auditor rectified, or both, within the time period specified in the direction or a longer time as the Agency may allow in any particular case; and the registered person must comply with the direction.
(a) a description of — (i) the error or omission, and the correction that is to be made or, where applicable, that has been made; and (ii) the circumstances that led to the error or omission; (b) where applicable, the GHG emissions of the business facility of the registered person to which the emissions report relates, and their respective amounts, represented by the error or omission.
(a) the rectified or recomputed emissions report to be verified by an accredited external auditor; or (b) the rectified or recomputed monitoring plan to be assessed by an external auditor, and for the registered person to submit a report of the verification by the accredited external auditor, or the assessment by the external auditor to the Agency, together with the rectified or recomputed emissions report or monitoring plan.
(a) A is the carbon dioxide equivalence of the total amount of the reckonable GHG emissions mentioned in subsection (1), rounded up to the nearest metric tonne; and (b) B is the carbon tax rate specified in Part 1 of the Third Schedule.
(a) against an assessment pursuant to section 21(1) or (2), by the later of — (i) 30 September of the year immediately following the emissions year; or [Act 37 of 2022 wef 01/01/2024] (ii) 30 days after the date of service on the registered person of the notice of assessment; and (b) against any other assessment, within 30 days after the date of service on the registered person of the notice of assessment. [Act 37 of 2022 wef 01/01/2024]
(a) subject to subsection (3A), by the surrender of fixed‑price carbon credits; or [Act 37 of 2022 wef 01/01/2024] (b) if, at the time of payment, the FPCC registry account for the taxable facility in relation to which the tax is charged is suspended or closed, in the form and manner required by the Agency. [Act 37 of 2022 wef 01/01/2024]
(a) the number of fixed-price carbon credits (at the carbon price applicable to the year in which they are to be purchased for the payment) that must be surrendered under subsection (2)(a) is the number assessed by the Agency to have a total carbon price equal to the amount of the tax, rounded down to the nearest whole number of such fixed‑price carbon credits; and (b) subsection (3A) does not apply except in the circumstances and to the extent prescribed. [Act 37 of 2022 wef 01/01/2024]
(a) a financial penalty of 5% of the amount of tax assessed and remaining unpaid, is payable in addition to the tax that remains unpaid; (b) the Agency must serve a demand note on the registered person and if payment is not made within 30 days after the date of the service of the demand note, the Agency may proceed to enforce payment of the tax and penalty under this Act; and (c) despite paragraphs (a) and (b), if the amount of tax remaining unpaid is not paid within 60 days after the imposition of the financial penalty under paragraph (a), an additional financial penalty of 1% of the amount of tax remaining unpaid is payable for each completed month that the tax remains unpaid, but not exceeding triple the amount of tax remaining unpaid in total.
(a) the tax or any part of the tax to which the registered person has been assessed to be liable; or (b) any financial penalty or part of any financial penalty to which the registered person is liable under section 17(4).
(a) the tax or any part of the tax to which the registered person has been assessed to be liable; or (b) any financial penalty or part of any financial penalty to which the registered person is liable under section 17(4).
(a) a registered person has surrendered fixed‑price carbon credits, or both fixed‑price carbon credits and eligible international carbon credits, for any tax charged in relation to a taxable facility of the registered person; and [Act 37 of 2022 wef 01/01/2024] (b) the tax charged is reduced as a result of — (i) any relief or remission given to a registered person under section 18; or (ii) any revision under section 23 to an assessment of tax, the registered person may apply to the Agency for a refund of the amount of tax so reduced.
(a) the registered person continues to hold an FPCC registry account for the taxable facility; and [Act 37 of 2022 wef 01/01/2024] (b) the revision was to correct an error that was not on the part of the Agency, then, the Agency must effect the refund by crediting the FPCC registry account for the taxable facility with the number of fixed‑price carbon credits with a total carbon price equal to the amount of tax so reduced. [Act 37 of 2022 wef 01/01/2024]
(a) any tax remaining unpaid; (b) any financial penalty imposed under section 17(4); (c) any amount demanded under section 17(4) that is not paid within the time specified in the demand; and (d) any amount of refund erroneously made or any amount equal to the carbon price of any fixed‑price carbon credit erroneously credited, mentioned in section 19, is recoverable as a debt due to the Government and the Agency may, in the name of the Agency, sue for such tax, financial penalty or amount. [Act 37 of 2022 wef 01/01/2024]
“allowance”, in relation to a taxable facility that is eligible for an allowance for an emissions year, means the amount by which the total amount of reckonable GHG emissions of the taxable facility in the emissions year may be reduced for the purpose only of determining the amount of the tax chargeable for the emissions year, in accordance with an award of allowances given by the Minister under section 20E; “public body” and “responsible Minister”, in relation to a public body, have the meanings given by section 2(1) of the Public Sector (Governance) Act 2018. [Act 37 of 2022 wef 01/01/2024]
This Division applies in relation to any emissions year in the period from and including 1 January 2024 up to and including such date as the Minister may prescribe under section 20F. [Act 37 of 2022 wef 01/01/2024]
(a) A and B have the meanings given by section 16(3)(a) and (b), respectively; (b) C is the allowance for the taxable facility for the emissions year; and (c) (A – C) is rounded up to the nearest metric tonne. [Act 37 of 2022 wef 01/01/2024]
(a) the registered person is in the business of making exports or making supplies to another person who is in the business of making exports, and the taxable facility is used in connection with that business of the registered person; and (b) the Minister determines that that business of the registered person is of sufficient economic or strategic importance to the growth, expansion, development or wellbeing of the Singapore economy, to justify an award of allowances for the taxable facility. [Act 37 of 2022 wef 01/01/2024]
(a) the emissions years in respect of which the taxable facility is entitled to allowances; and (b) the methodology by which the amount of allowance for each such emissions year is to be calculated. [Act 37 of 2022 wef 01/01/2024]
(a) adopt or take into consideration any or any combination of the following sub‑paragraphs (including any part thereof): (i) the whole or any part (with or without modification) of any matter relevant to GHG emissions or intensity, or energy use or efficiency, including any internationally‑recognised benchmark; (ii) any other matter that the Minister considers appropriate for the purpose of incentivising the continued reduction in the GHG emissions of the taxable facility; and (b) provide for a maximum amount of allowance for any emissions year, determined — (i) by prescribing that the tax chargeable for an emissions year (calculated based on the formula (A – C) × B in section 20C) must not, when divided by A for that emissions year, result in an amount that is less than the amount specified by the Minister in the award for this purpose; or (ii) in any other manner that the Minister considers appropriate to incentivise the continued reduction in GHG emissions of the taxable facility. [Act 37 of 2022 wef 01/01/2024]
(a) different taxable facilities; (b) different classes of taxable facilities; (c) different emissions years (including with respect to the same taxable facility); or (d) different circumstances. [Act 37 of 2022 wef 01/01/2024]
(a) modifying the methodology specified for the emissions year; or (b) substituting some other methodology for the emissions year, in any circumstances that the Minister thinks appropriate, including where the original methodology ceases to be internationally‑recognised, or ceases to be valid or applicable, or ceases to have or is reduced in its relevance, in relation to the registered person or the business for which the taxable facility is used. [Act 37 of 2022 wef 01/01/2024]
(a) different persons or business facilities; (b) different classes of persons or business facilities; (c) different emissions years (including with respect to the same taxable facility); or (d) different circumstances. [Act 37 of 2022 wef 01/01/2024]
(a) must be made by order in the Gazette; (b) may be general or limited; (c) may be subject to conditions that are consistent with the nature of the assigned function or power; (d) may be to 2 or more public bodies at the same time; and (e) does not prevent the Minister from carrying out or exercising the assigned function or power. [Act 37 of 2022 wef 01/01/2024]
(a) the public body, when carrying out the function or exercising the power assigned to it, is treated as carrying out a function or exercising a power conferred on the public body under the Act that establishes it; and (b) the public body must carry out the function or exercise the power assigned to it in accordance with any directions given by the Minister. [Act 37 of 2022 wef 01/01/2024]
(a) a member of the public body who is from the public sector; or (b) a person who has been delegated a function or power assigned to the public body, that receives or obtains any information for the purposes of this Division, must not disclose or provide access to such information to a member of the public body, or any other person, who is not from the public sector. [Act 37 of 2022 wef 01/01/2024]
(a) information the disclosure of which has been approved by the Minister; (b) information relating to a person — (i) for which consent for disclosure has been obtained from the person; or (ii) that is already in the possession of the public body; (c) information that is publicly available. [Act 37 of 2022 wef 01/01/2024]
(a) any power to make subsidiary legislation; and (b) the power of assignment in this section. [Act 37 of 2022 wef 01/01/2024]
(a) the tax charged under section 16(1) for the emissions year; and [Act 37 of 2022 wef 01/01/2024] (b) the number of carbon credits that the registered person must surrender to pay the tax. [Act 37 of 2022 wef 01/01/2024]
(a) any verified emissions report for a reporting period for the emissions year has not been submitted for the Agency’s approval as required by section 11(1); or (b) any such verified emissions report submitted is incomplete or inaccurate such that, or for any other reason, the Agency is unable to approve the same before 15 August of the year immediately following the emissions year, the Agency may, to the best of the Agency’s judgment, assess the matters in subsection (1). [Act 37 of 2022 wef 01/01/2024]
(a) emissions reports submitted for the business facility as a reportable facility; (b) energy use reports submitted under the Energy Conservation Act 2012 for the business facility; or (c) any other document which may assist the Agency in determining or estimating the total amount of reckonable GHG emissions of the business facility as a taxable facility for the emissions year in question. [Act 37 of 2022 wef 01/01/2024]
(a) emissions reports submitted for the business facility as a reportable facility; (b) energy use reports submitted under the Energy Conservation Act 2012 for the business facility; or (c) any other document which may assist the Agency in determining or estimating the total amount of reckonable GHG emissions of the business facility as a taxable facility for the emissions year in question. [Act 37 of 2022 wef 01/01/2024]
(a) the Agency is of the opinion that the assessment is no longer accurate, including — (i) where the Agency approves a verified emissions report after an assessment under section 21(2); or (ii) where the Agency approves any change to an approved verified emissions report on which the assessment was based; or (b) the registered person on whom the notice of assessment has been served raises any objection to the assessment, and, upon consideration of such objection, the Agency agrees with the objection.
(a) within 30 days after the date of the service of the notice of assessment for the assessment sought to be revised; and (b) stating precisely the grounds of objections.
(a) require the registered person that gave the notice — (i) to provide such particulars as the Agency may consider necessary with respect to the GHG emissions of the taxable facility in question; and (ii) to produce all books or other documents in its custody relating to such GHG emissions; and (b) summon any person that the Agency thinks is able to give evidence respecting the assessment to attend before the Agency or any authorised officer, who may examine the person on oath or otherwise.
Where it appears to the Agency that the amount of any tax or additional tax for any emissions year in relation to a taxable facility does not exceed an amount that is 5 times the carbon price applicable for the purchase of fixed-price carbon credits in the year immediately after the emissions year, or any higher amount as may be prescribed in substitution, the Agency may waive the assessment of such tax. [Act 37 of 2022 wef 01/01/2024]
(a) the name of any registered person liable to pay the tax; or (b) the amount of tax assessed as charged.
(a) a registered person has failed to pay any tax in accordance with section 17 in relation to any taxable facility of the registered person; and (b) the registered person has any fixed‑price carbon credit in the FPCC registry account for that taxable facility, the Agency may cancel the fixed‑price carbon credit and remove it from the FPCC registry account, and the registered person is treated as having paid the tax in relation to the taxable facility to the extent of the carbon price of the fixed‑price carbon credit so cancelled and removed. [Act 37 of 2022 wef 01/01/2024]
(a) is not treated as having paid any tax in relation to the taxable facility to which the FPCC registry account relates, to the extent of the carbon price of the fixed‑price carbon credit; and [Act 37 of 2022 wef 01/01/2024] (b) is not entitled to any refund on the fixed‑price carbon credit. [Act 37 of 2022 wef 01/01/2024]
A registered person is not entitled to any refund on any fixed- price carbon credit except to the extent permitted by section 33. [Act 37 of 2022 wef 01/01/2024]
For the purpose of Division 3, the Agency must open, for each taxable facility of a registered person, a registry account in the Fixed‑Price Carbon Credits Registry and assign a unique identifier to the registry account. [Act 37 of 2022 wef 01/01/2024]
(a) a registered person has in its FPCC registry account any fixed-price carbon credits purchased at the carbon price for year X-1; and (b) the carbon price for year X differs from the carbon price for the year X-1, the Agency must convert the fixed-price carbon credits purchased at the carbon price for year X-1 into such number of fixed‑price carbon credits as if they had been purchased in year X, by applying the formula
where — (c) R is the number of fixed-price carbon credits in the account that were purchased at the carbon price for year X-1; (d) S is the carbon price for the purchase of fixed‑price carbon credits in year X-1; and (e) T is the carbon price for the purchase of fixed‑price carbon credits in year X.
(a) any information given in relation to the registration of the taxable facility was false or misleading in any material particular; (b) there has been unauthorised access to the account; (c) the account is used or intended to be used for purposes of a criminal offence; or (d) any fixed‑price carbon credit in the account was obtained through fraud or any other unlawful means. [Act 37 of 2022 wef 01/01/2024]
(a) no fixed‑price carbon credits may be purchased and credited into the account; [Act 37 of 2022 wef 01/01/2024] (b) no fixed‑price carbon credits in the account may be transferred to another FPCC registry account under section 27(2) or surrendered under section 28; and [Act 37 of 2022 wef 01/01/2024] (c) section 17(2)(b) applies to any tax required to be paid during the period of suspension. [Act 37 of 2022 wef 01/01/2024]
(a) extend the period of the suspension for any further period or periods, each not exceeding one year; or (b) lift the suspension before the period of suspension expires. [Act 37 of 2022 wef 01/01/2024]
(a) upon the application of the registered person, if the taxable facility is deregistered as such; (b) if the Agency is satisfied that the account has been, is being or is intended to be used for the commission of any criminal offence; (c) if the account has been inactive for 5 years from the last transaction carried out on the account; (d) if the person for whom the account was opened has ceased to be registered as a registered person; (e) in any other circumstances as may be prescribed. [Act 37 of 2022 wef 01/01/2024]
(a) unless otherwise prescribed, the proposed closure is pursuant to subsection (1)(c) or (d); or (b) the proposed closure is pursuant to circumstances prescribed under subsection (1)(e), and this subsection is prescribed as applying with respect to those circumstances. [Act 37 of 2022 wef 01/01/2024]
(a) the consequences of closing the FPCC registry account mentioned in subsection (6); and [Act 37 of 2022 wef 01/01/2024] (b) the date by which any written objection to the proposed closure must be given to the Agency, which must be a date at least 30 days after the date of the service of the notice.
(a) cancel any fixed‑price carbon credit remaining in the FPCC registry account and remove it from the FPCC registry account; and [Act 37 of 2022 wef 01/01/2024] (b) refund the registered person an amount equal to the carbon price of the fixed‑price carbon credit cancelled and removed. [Act 37 of 2022 wef 01/01/2024]
(a) meets the prescribed criteria; and (b) is accepted as an eligible international carbon credit by the Agency in accordance with any direction of the Minister. [Act 37 of 2022 wef 01/01/2024]
(a) the number of eligible international carbon credits surrendered in excess of the prescribed limit are not treated as surrendered for the purpose of paying the tax for that emissions year, and may not be treated as having been surrendered for the purpose of paying any tax for any prior or subsequent emissions year; and (b) no claim may be brought against the Government or the Agency for any value represented by the number of eligible international carbon credits surrendered in excess of the prescribed limit. [Act 37 of 2022 wef 01/01/2024]
The Agency may establish, maintain and manage an International Carbon Credits Registry, and open and close ICC registry accounts for registered persons in such registry for purposes connected with the surrender of eligible international carbon credits in place of fixed‑price carbon credits in connection with the payment of any tax under this Act. [Act 37 of 2022 wef 01/01/2024]
(a) refusing to deregister a business facility as a taxable facility of the registered person; (b) refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person; (c) refusing to refund any tax under section 19(1) or credit any fixed‑price carbon credit into the registered person’s FPCC registry account under section 19(2); or [Act 37 of 2022 wef 01/01/2024] (d) refusing to revise any assessment relating to the registered person pursuant to section 23, may appeal against the decision to the Minister.
An appeal under section 34 does not suspend the effect of the decision appealed against unless otherwise provided in this Act, or allowed by the Minister subject to such conditions as the Minister may impose (including any condition for the provision of security).
(a) confirming, varying or reversing any decision of the Agency on appeal; or (b) directing the Agency to reconsider the decision of the Agency on appeal.
(a) the terms and conditions of the membership of the Appeal Panel, including the remuneration and allowances (if any) of any member of the Appeal Panel (which are to form part of the expenses of the Agency); (b) the procedure to be adopted by the Appeal Panel in considering any appeal referred to it; and (c) any other matter that the Minister considers incidental or expedient for the proper and efficient conduct of an appeal by the Appeal Panel.
(a) enforcing the attendance of witnesses and their examination on oath or otherwise; (b) compelling the production of documents; and (c) awarding any costs or expenses as may be prescribed.
(a) there was a vacancy in the membership of the Appeal Panel, including a vacancy arising from a failure to appoint a member; (b) there was some defect or irregularity existing in the appointment or continuance in office of an individual purporting to be a member of the Appeal Panel; or (c) there was an irregularity in the Appeal Panel’s procedure that does not affect the merits of the determination made.
(a) make such records available for inspection by any authorised officer, as requested by the authorised officer; and (b) submit to any authorised officer any such records, and such other information and document, as requested by the authorised officer.
(a) registered persons; (b) reportable facilities of registered persons; (c) taxable facilities of registered persons; (d) FPCC registry accounts in the Fixed‑Price Carbon Credits Registry; [Act 37 of 2022 wef 01/01/2024] (e) ICC registry accounts in the International Carbon Credits Registry. [Act 37 of 2022 wef 01/01/2024]
(a) the taxable facility and registered person to which the FPCC registry account relates; [Act 37 of 2022 wef 01/01/2024] (b) the number and carbon price of the fixed‑price carbon credits credited into the FPCC registry account, and the date of the crediting; [Act 37 of 2022 wef 01/01/2024] (c) the number and carbon price of the fixed‑price carbon credits surrendered by the registered person, and the date of the surrender; [Act 37 of 2022 wef 01/01/2024] (d) the number and carbon price of the fixed‑price carbon credits in the FPCC registry account that are cancelled by the Agency, and the date of the cancellation; [Act 37 of 2022 wef 01/01/2024] (e) such other information as may be prescribed. [Act 37 of 2022 wef 01/01/2024]
(a) the taxable facility and registered person to which the ICC registry account relates; (b) the number and details of the eligible international carbon credits surrendered in connection with the payment of any tax in relation to the taxable facility; (c) such other information as may be prescribed. [Act 37 of 2022 wef 01/01/2024]
(a) remove the relevant register entry and the particulars under it, from the relevant register; or (b) indicate the fact of such deregistration, suspension or closure against the relevant register entry in the relevant register. [Act 37 of 2022 wef 01/01/2024]
(a) any registered person is wound up or dissolved; (b) any registered person has ceased to have operational control over any reportable facility or taxable facility of the registered person; or (c) any reportable facility or taxable facility has ceased to be under the operational control of any person, the Agency may — (d) remove the relevant register entry and the particulars under it, from the relevant register; or (e) indicate that fact against the relevant register entry in the relevant register.
(a) in the possession or under the control of the Agency; or (b) obtained from such ministry or department of the Government, or statutory body or other body corporate, as may be prescribed. [Act 37 of 2022 wef 01/01/2024]
(a) inform the registered person to whom the particulars relate of the proposed correction or update; and (b) subject to subsection (3), obtain consent from the registered person to the proposed correction or update.
(a) specify the nature and date of the change; (b) contain such other information as may be prescribed; (c) be lodged within 14 days after the change, or any longer period as the Agency may allow in any particular case; and (d) be in such form and manner as the Agency may specify.
“computer” and “computer output” have the meanings given by section 2(1) of the Computer Misuse Act 1993; “document” includes, in addition to a document in writing — (a) any map, plan, graph or drawing; (b) any photograph; (c) any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means; (d) any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; (e) any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and (f) any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them; “writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.
(a) enter any premises — (i) during normal business hours without notice; or (ii) at any other time after giving at least 6 hours’ previous notice to the occupier of the premises (unless the occupier of the premises has consented to a shorter period of notice); and (b) exercise any of the powers set out in sections 47 and 48.
(a) declare the office of the authorised officer; and (b) produce to the person against whom the authorised officer is acting such identification card as the Agency may direct authorised officers to carry.
(a) give the person’s name and address and any other proof of identity; and (b) provide any other particulars, as the authorised officer may require for the purposes of this Act.
(a) refuses to do so; (b) wilfully misstates the person’s name and address or proof of identity; or (c) provides false particulars, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
(a) search the premises for any thing that may relate to compliance with this Act; (b) examine any activity conducted on the premises that may relate to compliance with this Act; (c) examine and check the operation of any thing on the premises that may relate to compliance with this Act; (d) take any photograph or make any video or audio recording or sketch on the premises of any such activity or thing; (e) carry out any inspection or test that may relate to compliance with this Act; (f) with such assistants and workmen as the authorised officer considers necessary — (i) affix or bring onto the premises any meter or instrument and take any reading from the meter or instrument; or (ii) take any reading from any meter or instrument on the premises; (g) require any person at the premises to do one or both of the following: (i) provide any information within the knowledge of that person; (ii) take reasonable steps to provide any document; (h) inspect any document, computer, computer program, computer software or computer output on the premises that may relate to compliance with this Act; (i) without payment, make copies of or take extracts from any such document, computer, computer program, computer software or computer output; (j) take onto the premises such equipment and materials as the authorised officer requires for the purpose of exercising any power under this section; (k) without payment, take possession of any thing on the premises where, in the opinion of the authorised officer — (i) the examination, inspection, checking, copying of or extraction from any part of such thing cannot reasonably be performed without taking possession; (ii) such thing may be interfered with or destroyed unless possession is taken; or (iii) such thing may be required as evidence in proceedings for a contravention of this Act or in proceedings for the recovery of any tax or penalty or in proceedings by way of an appeal against an assessment.
(a) require any person who is able to operate any thing at the premises to do so for the purpose of enabling the authorised officer to ascertain whether it, or a disc, tape or other storage device that can be used with or is associated with it, contains information that is relevant to assessing compliance with this Act; (b) if such information is found in exercise of the power in paragraph (a) — (i) require the information to be provided in documentary form, and keep or copy the documents so provided; or (ii) transfer, or require the transfer of, the information to a disc, tape or other storage device, and remove it from the premises; and (c) in respect of any thing that the authorised officer takes possession of, require any person at the premises to provide the authorised officer with or grant the authorised officer access to any information, code, software or technology required to operate or access data contained in such thing, or to retransform, unscramble or decrypt data contained in such thing into readable and comprehensive format or text.
(a) to provide any authorised officer with any information within the knowledge of that person; (b) to provide any authorised officer with any document in the possession or under the control of the person.
(a) specify a time and place at which the person must provide the information or document, in the form and manner specified in the notice; or (b) require the person to attend personally before any authorised officer, at a place and time specified in the notice, to provide the information or document, in the form and manner specified in the notice.
(a) any gas licensee under the Gas Act 2001; (b) any supplier of oil, fuel or other type of energy.
(a) to require the person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document; (b) if the information or document is not provided, to require that person to state, to the best of the person’s knowledge and belief, from whom the information or document may be obtained or where it is; (c) if the information is recorded otherwise than in legible form, without payment, to require the information to be provided in legible form; and (d) in the case of a document, without payment — (i) to inspect, copy, or take extracts from, the document and, in relation to a document kept in electronic form, to inspect, copy, or take extracts from, the document in legible form; (ii) to take possession of the document if in the opinion of the authorised officer — (A) the inspection, copying or extraction cannot reasonably be performed without taking possession of the document; (B) the document may be interfered with or destroyed unless possession of the document is taken; or (C) the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of any tax or penalty, or in proceedings by way of an appeal against an assessment; and (iii) for the purposes of sub‑paragraph (ii), to require the person to provide the authorised officer with or grant the authorised officer access to any information, code, software or technology required to access the document or data contained in the document, or to retransform, unscramble or decrypt data contained in the document into readable and comprehensive format or text.
(a) be reduced to writing; (b) be read over to the person; (c) if the person does not understand English, be interpreted in a language that the person understands; and (d) after correction (if necessary) be signed by the person.
(a) any information that the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or (b) any information subject to legal privilege.
(a) for providing any information or document if the person did so in good faith in compliance with a requirement or notice under section 48 or 49; or (b) for doing or omitting to do any act if the person did or omitted to do the act in good faith and as a result of complying with such a requirement or notice.
(a) carry out any test or inspection specified in the notice; and (b) provide to any authorised officer a report of such test or inspection, within the time specified in the notice.
A person that at any time hinders or obstructs the Agency or any authorised officer in the performance or execution of the duty of the Agency or authorised officer, or of any thing which the Agency or authorised officer is empowered or required to do, under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
(a) makes or causes to be made any entry in a record, register or other document required to be kept under this Act which the person knows is false or misleading in any material particular; or (b) in response to any requirement or notice of an authorised officer under this Part, provides any information, document or statement that the person knows is false or misleading in any material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
(a) 10% of the tax for which the person would have been liable had the business facility been registered as a taxable facility; (b) an amount not exceeding $10,000, and to a further penalty of $50 for every day or part of a day during which the offence continues after conviction.
(a) a fine not exceeding $10,000; and (b) in the case of a second or subsequent offence, to a fine not exceeding $20,000.
(a) submits a verified emissions report that is inaccurate; or (b) gives any incorrect information (including in the form of any document) in relation to any matter affecting the person’s liability to tax arising out of the verified emissions report, shall be guilty of an offence and shall be liable on conviction to a fine that is equal to the tax undercharged as a result of the inaccurate verified emissions report or incorrect information.
(a) a fine of an amount equal to double the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and [Act 37 of 2022 wef 01/01/2024] (b) a further fine of an amount not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both. [Act 37 of 2022 wef 01/01/2024]
(a) a fine of an amount equal to triple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and [Act 37 of 2022 wef 01/01/2024] (b) a further fine of an amount not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [Act 37 of 2022 wef 01/01/2024]
(a) the inaccurate verified emissions report or incorrect information was prepared by or through the perpetration of any fraud, art or contrivance; and (b) the inaccurate verified emissions report was submitted or the incorrect information given wilfully with intent to evade the tax or any part of the tax, then the person shall be liable on conviction to — (c) a fine of an amount equal to quadruple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and [Act 37 of 2022 wef 01/01/2024] (d) a further fine of an amount not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both. [Act 37 of 2022 wef 01/01/2024]
A person that fails to comply with any direction of the Agency under section 13(2), 14 or 15(2) served on the person, or fails to comply with section 15(1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
A person that, in accordance with a demand note served on the person under section 17(4)(b), fails to pay the tax specified in the demand note, shall be guilty of an offence and shall be liable on conviction to a fine that is triple the amount of tax specified in the demand note as being outstanding.
(a) being appointed for the due administration of this Act — (i) demands from any person an amount in excess of the authorised assessment of tax, or any carbon credits in excess of the authorised assessment of the number of carbon credits required to pay the tax; (ii) withholds for P’s own use or otherwise, any amount collected in payment of any carbon credit or as tax, or any part of such amount; (iii) gives a false return, whether verbal or in writing, of any number of carbon credits credited by, surrendered to or cancelled by P, or any amount collected by P as payment for any carbon credit, or any amount of tax collected or received by P; or (iv) defrauds any person, embezzles any money or otherwise uses P’s appointment to deal wrongly with the Agency or any other person; or (b) not being authorised under this Act to do so, sells or credits, or purports to sell or credit any carbon credits, or collects or attempts to collect tax under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
(a) certified by an officer or employee of the Agency to be true copies or extracts, as the case may be; and (b) signed by the officer or employee with the name and official title of the officer or employee, are admissible in evidence as proof of the contents of or extracts from the record, register or document.
The Agency may provide any information or document obtained under this Act by the Agency or any authorised officer, to any of the public officers or statutory bodies set out in the Fourth Schedule for the purpose of enabling the performance or discharge by the public officer or statutory body of the functions or duties of the public officer or statutory body generally or as specified in that Schedule.
(a) by giving it to the individual personally; (b) by sending it by prepaid registered post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; (c) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; (d) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; (e) by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual; (f) by sending it by email to the individual’s email address; or (g) by transmitting an electronic record of it to an account that the individual has with any electronic transactions service.
(a) by giving it to any partner or other like officer of the partnership; (b) by leaving it at, or by sending it by prepaid registered post to, the partnership’s business address; (c) by sending it by fax to the fax number used at the partnership’s business address; (d) by sending it by email to the partnership’s email address; or (e) by transmitting an electronic record of it to an account that the partnership has with any electronic transactions service.
(a) by giving it to the secretary or other like officer of the body corporate or unincorporated association or the limited liability partnership’s manager; (b) by leaving it at, or by sending it by prepaid registered post to, the body corporate’s or unincorporated association’s registered office or principal office in Singapore; (c) by sending it by fax to the fax number used at the body corporate’s or unincorporated association’s registered office or principal office in Singapore; (d) by sending it by email to the body corporate’s or unincorporated association’s email address; or (e) by transmitting an electronic record of it to an account that the body corporate or unincorporated association has with any electronic transactions service.
(a) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; (b) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person to whom it is sent; (c) if the document is sent by prepaid registered post, 2 days after the day the document was posted (even if it is returned undelivered); and (d) if the document is sent through any electronic transactions service, at the time when the electronic record of the document enters the person’s account with the electronic transactions service.
“business address” means — (a) in the case of an individual, the individual’s usual or last known place of business in Singapore; or (b) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “document” includes a direction, order or notice permitted or required under this Act to be served; “email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act; “residential address” means an individual’s usual or last known place of residence in Singapore.
(a) an officer, employee or agent of the corporation engaged in that conduct within the scope of the actual or apparent authority of the officer, employee or agent; and (b) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind.
(a) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and (b) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the corporation, and shall be liable on conviction to be punished accordingly.
(a) Chapters 5 and 5A of the Penal Code 1871; or (b) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence.
“corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005; “officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — (a) any person purporting to act in any such capacity; and (b) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; “state of mind” of a person includes — (a) the knowledge, intention, opinion, belief or purpose of the person; and (b) the person’s reasons for the intention, opinion, belief or purpose.
(a) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of the actual or apparent authority of the employee or agent; and (b) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind.
(a) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and (b) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership, and shall be liable on conviction to be punished accordingly.
(a) Chapters 5 and 5A of the Penal Code 1871; or (b) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence.
“officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes — (a) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and (b) any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner; “state of mind” of a person includes — (a) the knowledge, intention, opinion, belief or purpose of the person; and (b) the person’s reasons for the intention, opinion, belief or purpose.
(a) one half of the amount of the maximum fine that is prescribed for the offence; (b) $5,000.
All sums collected under this Act in connection with the payment of tax, as financial penalty, or in composition of any offence, must be paid into the Consolidated Fund.
(a) any or any class or description of business facility from all or any of the provisions of this Act, wholly or to any extent; or [Act 37 of 2022 wef 01/01/2024] (b) any or any class or description of persons from compliance with all or any of the provisions of this Act, wholly or to any extent. [Act 37 of 2022 wef 01/01/2024]
(a) different persons or business facilities; (b) different classes of persons or business facilities; or (c) different circumstances.
(a) wholly or partially; (b) with or without any addition, omission or substitution; or (c) specifically or by reference, any code of practice, standard, requirement, specification or other document (called in this section the material) that relates to any subject matter of any regulations.
(a) as in force or published at a particular time, or from time to time; and (b) whether issued by the Agency, or by any standards-setting or other organisation, or any other person.
(a) the material is treated for all purposes as forming part of the regulations; and (b) for any incorporation by reference of the material as in force or published from time to time, every amendment to the material that is made by the Agency, organisation or person issuing the material is treated as forming part of the regulations from the time the amendment takes effect.
(a) is to have effect subject to this Act; or (b) having regard to this Act, is not to have effect.
(a) that the material is incorporated in the regulations, and the date on which the relevant provision in the regulations takes effect; (b) that the material is available for inspection, free of charge, and the place at which such material may be inspected; (c) that copies of the material can be purchased, and the place where the copies can be purchased; and (d) if copies of the material are available in other ways, the details of where or how the copies can be accessed or obtained.
(a) that the material is amended or revoked, and the date on which the amendment or revocation takes effect; and (b) for an amendment — (i) that the amendment to the material, or the material as amended, is available for inspection, free of charge, and the place at which such amendment or amended material may be inspected; (ii) that copies of the amendment to the material, or the material as amended, can be purchased, and the place where the copies of the amendment or the amended material can be purchased; and (iii) if copies of the amendment to the material, or the material as amended, are available in other ways, the details of where or how the copies of the amendment or the amended material can be accessed or obtained.
(a) be of general or specific application; or (b) specify that different provisions of the advisory guidelines apply to different circumstances, or are applicable to different persons or classes of persons.
(a) a corporation is a registered corporation on 31 December 2018 under the Energy Conservation Act 2012; and (b) the corporation submitted in 2018 a monitoring plan under section 26C of that Act for any business activity or premises, or part of a business activity or premises, then, as from and including 1 January 2019 — (c) the corporation is treated as a registered person for the purposes of this Act; (d) the business activity or premises or part is treated as both a reportable facility and a taxable facility of the corporation as a registered person for the purposes of this Act; and (e) the monitoring plan submitted under that Act is treated as if it were a monitoring plan submitted under this Act, and if approved under that Act as if it had been approved under this Act.
(a) the reckonable GHG emissions from any business activity or premises, or part of a business activity or premises, under the operation control of a corporation attained 2,000 tCO e (or higher) in 2017; and (b) as at 31 December 2018 — (i) the corporation continues to have operational control over the business activity, premises or part; and (ii) the corporation is a registered corporation under the Energy Conservation Act 2012, then, as from and including 1 January 2019 — (c) the corporation is treated as a registered person for the purposes of this Act; and (d) the business activity or premises or part is treated as a reportable facility of the corporation as a registered person for the purposes of this Act.
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[Act 37 of 2022 wef 01/01/2024]](/xmlViewerPage/image.do?FL_SEQ=93430&FL_NM=3b0a13c10b1acd2294c6d6d802ea40db.png)
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[S 160/2021]](/xmlViewerPage/image.do?FL_SEQ=93430&FL_NM=9988607bd21698de1a801b2ed132ec97.png)
(a) for carbon tax for GHG emissions in 2023 or any earlier emissions year — $5/tCO2e; (b) for carbon tax for GHG emissions in 2024 or 2025 — $25/tCO2e; (c) for carbon tax for GHG emissions in 2026 or any later emissions year — $45/tCO2e. [Act 37 of 2022 wef 01/01/2024]
(a) for any fixed-price carbon credit purchased in 2024 or any earlier year — $5; (b) for any fixed-price carbon credit purchased in 2025 or 2026 — $25; (c) for any fixed-price carbon credit purchased in 2027 or any later year — $45. [Act 37 of 2022 wef 01/01/2024]
(a) the circumstances in which or the criteria by which any activity or series of activities (including ancillary activities) will form part of a single undertaking or enterprise; (b) the activities which are attributable to or are treated as being attributable to any particular industry sector; (c) the circumstances in which there is a dependency between activities carried out on different parcels of land; and (d) the circumstances in which one person is related to another person.
(a) the form of any application, report, plan or other document mentioned in this Act; (b) the preparation of any application, report, plan or other document mentioned in this Act, including the person that must prepare the same and any criteria and qualifications that the person must satisfy; (c) the information and documents to be included in or to accompany any application, report, plan or other document mentioned in this Act; (d) without affecting sub‑paragraph (c), in relation to any emissions report or monitoring plan, the methods, or criteria for the methods, by which the amounts of emissions, reductions, removals, offsets, energy production, energy consumption or any other matters are to be measured or determined, including any one or more of the following: (i) conditions relating to the use of different methods or criteria; (ii) rating systems for those methods; (iii) the particular rating given to each of those methods; (e) the period within which any application, report, plan or other document mentioned in this Act is to be submitted (including at prescribed intervals); (f) the manner in which any application, report, plan or other document mentioned in this Act is to be submitted, including the person that must submit the same and any criteria and qualifications that the person must satisfy; (g) the accreditation by the Agency of an external auditor carrying out any verification of any emissions report under section 12; (h) the criteria and qualifications that an external auditor carrying out any assessment of a monitoring plan under section 13, must satisfy; (i) the manner in which any verification or assessment required under this Act must be carried out, and the duties and obligations of an accredited external auditor or external auditor in carrying out the verification or assessment; (j) the duties and obligations of any registered person in relation to any verification or assessment of an accredited external auditor or external auditor (whether before, during or after the verification or assessment); and (k) the appointment of any person (called in this sub‑paragraph the manager) to assist a person in complying with the obligations of the person under this Act, including — (i) the appointment, training, criteria and qualifications of the manager; (ii) the functions and duties of the manager; and (iii) the powers of the manager, being necessary powers for the discharge of the manager’s functions and duties.
(a) the form and manner in which, and any person by whom, any of the following applications may be made: (i) for fixed‑price carbon credits; [Act 37 of 2022 wef 01/01/2024] (ii) to transfer fixed‑price carbon credits from one FPCC registry account to another; [Act 37 of 2022 wef 01/01/2024] (iii) to surrender fixed‑price carbon credits; [Act 37 of 2022 wef 01/01/2024] (iv) for a refund under section 19; (v) to close an FPCC registry account or an ICC registry account; [Act 37 of 2022 wef 01/01/2024] (b) the form and manner in which payment for fixed‑price carbon credits must be made; [Act 37 of 2022 wef 01/01/2024] (ba) the criteria for eligible international carbon credits, and the acceptance by the Agency of eligible international carbon credits; [Act 37 of 2022 wef 01/01/2024] (bb) the time and manner in which or the process by which any eligible international carbon credit must be surrendered, and the circumstances in which any eligible international carbon credit may be treated as surrendered; and [Act 37 of 2022 wef 01/01/2024] (c) the time within which any application in sub‑paragraph (a), or the payment in sub‑paragraph (b), must be made.
(a) the form of, and the manner of lodging, notices of appeals, and the procedure to be adopted by and proceedings of an Appeal Panel (including in the absence of members of the Appeal Panel); and (b) the conduct of hearings of appeals (including the place and time at which appeals may be heard).
(a) the provision of the electronic transactions service for any one or more of the following purposes: (i) for any person to submit or serve any application, information or document on the Agency; (ii) for the Agency to serve any notice or other document on any person under this Act; (iii) for the Agency to publish or supply any application, information or document to any person; (iv) for any other prescribed purpose; (b) the manner in which and the persons by whom the electronic transactions service may be used; (c) that any prescribed application, document or information must be submitted to or served on the Agency only through the electronic transactions service; (d) that any prescribed application, information or document, submitted to a prescribed public authority in the prescribed manner, is treated as having been submitted through the electronic transactions service to the Agency; (e) the circumstances and the manner in which any error or omission in any application, information or document submitted, served, published or supplied through the electronic transactions service may be corrected; (f) despite the Evidence Act 1893, the admissibility of electronic records, and copies and print‑outs of such records, of any application, information or document submitted, served, published or supplied through the electronic transactions service, as evidence of the facts contained in the record, copy or print‑out; and (g) any other matter necessary or incidental to the use, maintenance or management of the electronic transactions service.
This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act.
Bill:17/2018 First Reading:2 March 2018 Second and Third Readings:20 March 2018 Commencement:1 January 2019
Commencement:1 January 2021
Bill:32/2019 First Reading:7 October 2019 Second Reading:5 November 2019 Notice of Amendments:5 November 2019 Third Reading:5 November 2019 Commencement:2 January 2021 (section 28(1) read with item 16 of the Schedule)
Commencement:12 October 2021
Operation:31 December 2021
Date of commencement:1 November 2022
Date of First Reading:3 October 2022 (Bill No. 27/2022) Date of Second and Third Readings: 8 November 2022 Date of commencement:1 January 2024
This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition.
