Prevention of Corruption Act (PCA): Primary anti-corruption legislation in Singapore that defines and prohibits corrupt practices, including improper entertainment and gifting to gain business advantages
Corruption, Drug Trafficking and Other Serious Crimes Act: Legislation dealing with money laundering and illicit benefits, which may affect how entertainment expenses are structured and reported
Income Tax Act: Tax legislation governing the deductibility of business entertainment expenses and required documentation for tax purposes
IRAS Guidelines on Entertainment Expenses: Specific guidelines from the Inland Revenue Authority of Singapore on acceptable entertainment expenses, record-keeping requirements, and tax treatment
Companies Act: Primary legislation governing corporate behavior, including requirements for proper accounting and disclosure of business expenses
Personal Data Protection Act (PDPA): Legislation governing the collection, use, and disclosure of personal data, which may affect record-keeping of client entertainment activities
Employment Act: Core labor law that may affect how employee involvement in client entertainment is managed and regulated
Singapore Financial Reporting Standards: Accounting standards that govern how entertainment expenses must be recorded, classified, and reported in financial statements
MAS Guidelines: Regulatory guidelines from the Monetary Authority of Singapore covering conduct standards and anti-money laundering considerations in business entertainment
UN Convention against Corruption: International treaty obligations that Singapore must adhere to in preventing corruption, including in business entertainment practices
