Goods and Services Tax Act: Primary legislation governing GST in Singapore, mandatory for businesses with annual turnover exceeding SGD 1 million. Requires proper GST registration number display on invoices if applicable.
Income Tax Act: Governs taxation of business income and required record-keeping for tax purposes, including proper invoice documentation.
Consumer Protection (Fair Trading) Act: Includes Lemon Law provisions and protects consumers against unfair practices in transactions, including automotive repairs and services.
Business Registration Act: Requires proper business registration details to be displayed on official documents including invoices.
Companies Act: Governs corporate entities and their documentation requirements if the mechanic business operates as a registered company.
Singapore Motor Workshop Licensing: Specific licensing requirements for automotive repair workshops in Singapore, which may need to be reflected in official documentation.
Workplace Safety and Health Act: Ensures proper safety standards in workshop operations and may require relevant certifications to be documented.
Environmental Protection and Management Act: Governs proper disposal of automotive waste and materials, which may need to be noted in service documentation.
Electronic Transactions Act: Regulates electronic transactions and digital signatures for businesses, relevant for electronic invoicing systems.
Payment Services Act 2019: Regulates payment services and payment methods that can be accepted and must be properly documented on invoices.
Personal Data Protection Act 2012: Governs the collection, use, and disclosure of personal data, affecting how customer information is handled and documented on invoices.
Unfair Contract Terms Act: Regulates the fairness of contract terms, including those that might appear on service invoices and related documentation.
