Goods and Services Tax Act: Primary legislation governing GST in Singapore (Cap. 117A), which provides the framework for self-billing arrangements and tax obligations
GST (General) Regulations: Detailed regulations supporting the GST Act, including specific requirements for self-billing procedures and compliance
IRAS e-Tax Guidelines: Specific guidelines from IRAS regarding self-billing procedures, including requirements for written agreements and record-keeping
Contract Law: Chapter 2 of Singapore law governing formation and enforcement of contracts, essential for self-billing agreement validity
Electronic Transactions Act: Legislation governing electronic transactions and digital signatures, relevant for electronic self-billing invoices
IRAS Record Keeping Requirements: mandatory 7-year record retention period for tax-related documents including self-billed invoices
Peppol E-Invoicing Standards: International e-invoicing standards that may apply to self-billing processes in Singapore
InvoiceNow: Singapore's nationwide e-invoicing network requirements and standards
Personal Data Protection Act 2012: Singapore's primary data protection legislation governing collection, use, and disclosure of personal data
Cross-border Data Transfer Regulations: Regulations governing international transfer of data, relevant if self-billing involves overseas parties
