Goods and Services Tax Act: Primary legislation governing GST in Singapore (Cap. 117A). Crucial for invoice requirements including GST registration, tax rates, and display of GST amounts on invoices.
Companies Act: Primary legislation (Cap. 50) governing company operations in Singapore, including requirements for business documentation and corporate information on invoices.
Sale of Goods Act: Legislation (Cap. 393) governing the sale of goods, including contractual obligations and rights in commercial transactions.
Electronic Transactions Act: Legislation (Cap. 88) governing electronic transactions and digital signatures, relevant for electronic invoicing systems.
Singapore Contract Law: Common law principles governing contract formation and enforcement in Singapore, applicable to sales transactions and invoicing.
IRAS Invoice Requirements: Specific requirements from Inland Revenue Authority of Singapore for invoice content, including GST details, registration numbers, and record keeping for 5 years.
ACRA Regulations: Accounting and Corporate Regulatory Authority regulations governing business documentation and corporate compliance.
Business Registration Act: Legislation governing business registration requirements and display of registration information on business documents.
Invoice Content Requirements: mandatory elements including company registration number, GST number, sequential numbering, dates, descriptions, pricing, and company details.
Consumer Protection (Fair Trading) Act: Legislation protecting consumer rights in retail transactions, affecting how goods are described and priced on invoices.
