Goods and Services Tax Act: Primary legislation governing GST requirements for receipts, including GST registration numbers and tax amount display requirements
Consumer Protection (Fair Trading) Act: Legislation ensuring fair trading practices and consumer rights in transactions, affecting how prices and terms must be displayed on receipts
Electronic Transactions Act: Legislation governing the validity and requirements for electronic receipts and digital transactions
Business Name Display Requirement: Legal requirement to display registered business name and registration number on all receipts
GST Registration Display: Requirement for GST-registered businesses to display their GST registration number on receipts
Transaction Date Requirement: mandatory inclusion of transaction date on all receipts
Sequential Numbering Requirement: Legal requirement for receipts to have sequential receipt numbers for tracking and audit purposes
Item Description Requirement: mandatory detailed description of goods/services provided in the transaction
Record Retention Requirement: Legal obligation to retain receipt records for minimum 5 years under Singapore business law
Companies Act Record Requirements: Requirements under Companies Act for maintaining proper business transaction records including receipts
IRAS Requirements: Inland Revenue Authority of Singapore's specific requirements for receipt format and record-keeping
Price Transparency Requirement: Legal obligation to clearly itemize all charges and display transparent pricing on receipts
