Electronic Transactions Act (ETA): Primary legislation governing electronic transactions, digital signatures, and electronic contracts in Singapore. Ensures legal recognition of electronic records and provides the framework for electronic contract validity.
Goods and Services Tax Act: Regulates GST compliance requirements for invoices, including digital invoice specifications and record keeping obligations for businesses in Singapore.
Income Tax Act: Specifies record keeping requirements including minimum 5-year retention period and compliance standards for digital business records for tax purposes.
Personal Data Protection Act (PDPA): Governs the protection of personal data in electronic records, including requirements for data storage, processing, and cross-border transfers.
Companies Act: Outlines business record keeping requirements, financial statement standards, and corporate compliance obligations for companies operating in Singapore.
ACRA Regulations: Provides guidelines from the Accounting and Corporate Regulatory Authority regarding business registration, financial reporting standards, and digital record keeping compliance.
Contract Law: Common law principles governing contract formation, terms and conditions, and service agreements in Singapore's legal system.
Consumer Protection (Fair Trading) Act: Regulates business practices when dealing with consumers, including requirements for fair trading and terms of service in electronic transactions.
