COVID-19 (Temporary Measures) Act 2020

REPUBLIC OF SINGAPORE GOVERNMENT GAZETTE ACTS SUPPLEMENT Published by Authority NO. 13] Thursday, April 9 [2020 The following Act was passed by Parliament on 7 April 2020 and assented to by the President on 7 April 2020:— COVID-19 (Temporary Measures) Act 2020 (No. 14 of 2020) I assent. HALIMAH YACOB, President. 7 April 2020. Date of Commencement: 27 March 2020 Part 4 Date of Commencement: 7 April 2020 Section 2, Part 5 and section 34(1) and (2) Date of Commencement: 8 April 2020 Section 34(3) to (9) and 35 Date of Commencement: 20 April 2020 Section 3, Parts 2 and 3 and the Schedule Date of Commencement: 22 April 2020 Part 6 An Act to provide temporary measures, and deal with other matters, relating to the COVID‑19 pandemic, and to make a consequential amendment to the Property Tax Act (Chapter 254 of the 2005 Revised Edition). Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: Short title and commencement 1.—(1) This Act is the COVID-19 (Temporary Measures) Act 2020 and, except for Parts 4, 5 and 7, comes into operation on a date that the Minister appoints by notification in the Gazette. (2) Part 3 continues in force for a period of one year beginning on the date of its commencement. [Act 9 of 2021 wef 19/04/2021] (2A) Parts 1 (except section 2) and 2 remain in force until the end of 19 April 2022. [Act 9 of 2021 wef 19/04/2021] (3) The expiry of Part 1, 2 or 3 does not — (a) affect its operation as respects things previously done or omitted to be done; or (b) apply to section 2, 6(5) to (7), 7(2) to (5), 7A(2), (3) and (4), 7B, 8, 13(3A) and (3B), 15A or 26 or regulations made under section 26. [Act 29 of 2020 wef 20/06/2020] (4) Despite the expiry of Part 2 but subject to section 1B, Division 4 of that Part (including regulations made under section 19 for that Division) continues to apply in relation to — (a) any application for an assessor’s determination that is pending on the date of the expiry; and (b) any application for an assessor’s determination made pursuant to saving and transitional provisions made under section 19(2)(f). [Act 31 of 2022 wef 01/11/2022] (4A) Despite the expiry of Part 2, provisions in Part 2 and regulations made under section 19 that have been incorporated by reference in any other Part or regulations made under any other Part, continue to have effect in relation to that other Part or those other regulations. [Act 37 of 2020 wef 16/11/2020] (4B) Despite the expiry of Part 2, sections 10 and 11 continue to apply for the purpose of appointing assessors to make determinations under Part 8. [Act 37 of 2020 wef 16/11/2020] (5) Part 4 is deemed to have come into operation on 27 March 2020. (6) Section 2 and Part 5 are deemed to have come into operation on 7 April 2020. (7) Part 7 remains in force until the end of 8 April 2024. [Act 6 of 2021 wef 01/03/2021] [Act 16 of 2022 wef 30/03/2022] [Act 10 of 2023 wef 29/03/2023] (8) [Deleted by Act 6 of 2021 wef 01/03/2021] Applications for assessor’s determination between 20 April 2022 and 30 April 2022 1A.—(1) This section applies in a case where an application (called in this section a validated application) was purportedly made at any time between 20 April 2022 and 30 April 2022 (both dates inclusive) for an assessor’s determination, and the making of it would have complied with the relevant Part 2 provisions had these remained in force at the material time. (2) Despite section 1(2A) but without affecting section 1(4), a validated application is treated as validly made, as if the relevant Part 2 provisions were in force at the material time. (3) Despite section 1(2A) but without affecting section 1(4), each of the following is treated as validly made, as if the relevant Part 2 provisions were in force at the material time, but only if its making would have complied with the relevant Part 2 provisions had these remained in force at the material time: (a) the appointment of an assessor pursuant to a validated application; (b) the rejection of a validated application under section 12(2B); (c) an assessor’s determination made on a validated application; (d) an application for a subsequent determination under section 13A in connection with a determination mentioned in paragraph (c); (e) the appointment of an assessor pursuant to an application under paragraph (d); (f) a subsequent determination under section 13A in connection with a determination mentioned in paragraph (c), whether pursuant to an application under paragraph (d) or otherwise. (4) Subject to section 1B, the Part 2 provisions have effect and are always taken to have effect in relation to a validated application, an assessor’s determination in subsection (3)(c) and a subsequent determination in subsection (3)(f). (5) However, a person shall not be punished for an act or omission committed at any time between 20 April 2022 and the date immediately before section 7(b) of the Statutes (Miscellaneous Amendments) Act 2022 comes into force (both dates inclusive) that, but for subsection (4), would not have been an offence. (6) In this section, “Part 2 provisions” means the provisions of Division 4 of Part 2, including the regulations made under section 19 for that Division. [Act 31 of 2022 wef 01/11/2022] Modification of Part 2 provisions for certain applications for determination by assessor 1B. For the purposes of sections 1(4)(a) and 1A(4), Division 4 of Part 2 has effect in relation to an application for an assessor’s determination mentioned in section 1(4)(a), and in relation to a validated application mentioned in section 1A, with the following modifications: (a) a reference in sections 12(4)(a) and 13(1A)(a) to the expiry of the prescribed period is a reference to the date prescribed by regulations made under section 1C; (b) no determination may be made pursuant to section 13A(1) after the date prescribed by regulations made under section 1C; (c) sections 12(4) and 13(1A) (as modified by this section) also apply to any description of scheduled contracts as may be prescribed by regulations made under section 1C. [Act 31 of 2022 wef 01/11/2022] Regulations to give effect to sections 1A and 1B 1C. The Minister may make regulations for the purposes of giving effect to sections 1A and 1B. [Act 31 of 2022 wef 01/11/2022] PART 1 PRELIMINARY Interpretation 2. In this Act, unless the context otherwise requires — “assessor” means a person appointed to the panel of assessors under section 11; “assessor’s determination” means a determination by an assessor under section 13 on an application under section 12; “construction contract” has the meaning given by section 2 of the Building and Construction Industry Security of Payment Act (Cap. 30B); “COVID‑19” means the infectious disease known as Coronavirus Disease 2019; “COVID‑19 event” means — (a) the COVID‑19 epidemic or pandemic; or (b) the operation of or compliance with any law of Singapore or another country or territory, or an order or direction of the Government or any statutory body, or of the government or other public authority of another country or territory, being any law, order or direction that is made by reason of or in connection with COVID‑19; “event contract” means a contract for the provision of a venue, accommodation, amenities, transport, entertainment, catering or other goods or services for — (a) a business meeting, incentive travel, conference, exhibition, sales event, concert, show, wedding, party or other social gathering, or sporting event; or (b) the participants, attendees, guests, patrons or spectators of any of the events mentioned in paragraph (a); “Minister” means — (a) except as provided in paragraphs (b) to (d), the Minister charged with the responsibility for law; [Act 6 of 2021 wef 01/03/2021] [Act 13 of 2024 wef 09/04/2024] (b) for the purposes of Part 6 — the Minister charged with the responsibility for finance; (c) for the purposes of Part 7 — the Minister charged with the responsibility for health; and [Act 6 of 2021 wef 01/03/2021] [Act 13 of 2024 wef 09/04/2024] (d) for the purposes of Parts 8A and 8B — the Minister charged with the responsibility for national development; [Act 37 of 2020 wef 27/11/2020] [Act 6 of 2021 wef 01/03/2021] [Act 14 of 2021 wef 06/08/2021] [Act 13 of 2024 wef 09/04/2024] [Act 15 of 2026 wef 01/07/2026] (e) [Deleted by Act 13 of 2024 wef 09/04/2024] “notification for relief” means a notification mentioned in section 9(1); “prescribed period” — (a) in relation to Part 1 or 3 — means the period prescribed under section 3 as extended or shortened under that section for Part 1 or 3; and (b) in relation to any scheduled contract in Part 2 — means the period prescribed under section 3 as extended or shortened under that section for that Part or for a description of contracts to which that contract belongs, as the case may be; [Act 37 of 2020 wef 15/10/2020] “Registrar” means the Registrar of assessors appointed under section 10(1), and includes any Deputy Registrar of assessors exercising the functions of the Registrar; “scheduled contract” means a contract within a description of contracts set out in the First Schedule, but not one that falls within such description of contracts as may be prescribed; [Act 37 of 2020 wef 14/01/2021] “supply contract” has the meaning given by section 2 of the Building and Construction Industry Security of Payment Act; “tourism-related contract” means — (a) a contract for the international carriage of passengers by sea or land; (b) a contract for the provision of transport, short‑term accommodation, entertainment, dining, catering, tours or other tourism‑related goods or services for visitors to Singapore, domestic tourists or outbound tourists; or (c) a contract for the promotion of tourism in Singapore or the distribution for the purposes of trade or retail of products related to such tourism. Prescribed period 3.—(1) The Minister may, by order in the Gazette, prescribe a period not exceeding 6 months for the purposes of this Part and Parts 2 and 3. (2) The Minister may, by order in the Gazette, extend or shorten for or by a period determined by the Minister, the prescribed period as it applies to — (a) this Part or Part 2 or 3; or (b) a description of scheduled contracts in Part 2, or a description of contracts within such description in Part 2, and that period may be extended or shortened more than once. [Act 37 of 2020 wef 15/10/2020] (3) An order mentioned in subsection (2) made in relation to a description of contracts under paragraph (b) of that subsection may specify that the extension of the prescribed period does not apply in relation to any paragraph of section 5(3), and the provisions of Part 2 apply in relation to such contracts during the extension as if that paragraph were omitted. [Act 37 of 2020 wef 15/10/2020]