Goods and Services Tax Act (Chapter 117A): Primary legislation governing GST requirements including GST-registered business obligations, invoice/receipt requirements, and GST registration number display requirements
Income Tax Act (Chapter 134): Legislation covering record keeping requirements, documentation standards for business expenses, and mandatory 5-year minimum period for maintaining receipts
Companies Act (Chapter 50): Legislation governing business records maintenance requirements and financial documentation standards
Electronic Transactions Act (Chapter 88): Legislation covering electronic receipts requirements, digital signature validity, and electronic record keeping standards
IRAS Guidelines: Regulatory guidelines specifying receipt format requirements, mandatory information fields, and record keeping duration requirements
Consumer Protection (Fair Trading) Act: Legislation ensuring transparent pricing requirements and consumer rights related to receipts
Receipt Number Requirement: Mandatory inclusion of sequential receipt number for tracking and audit purposes
Business Information Requirement: Mandatory inclusion of business name, registration number, and contact information on receipts
Transaction Details Requirement: Mandatory inclusion of transaction date, description of goods/services, amount paid, and payment method
GST Information Requirement: Mandatory inclusion of GST registration number and GST amount (if applicable) on receipts
