Goods and Services Tax Act: Chapter 117A - Covers GST registration requirements, GST charging requirements (currently 8%), and tax invoice requirements for Singapore businesses
Income Tax Act: Chapter 134 - Governs record keeping requirements and business income reporting obligations for tax purposes
Consumer Protection (Fair Trading) Act: Regulates price transparency, service description requirements, and consumer rights protection in business transactions
Personal Data Protection Act 2012: Governs the collection and handling of customer personal data and data protection obligations for businesses
IRAS Invoice Requirements: Specifies mandatory invoice elements including numbering system, business details, and minimum 5-year record retention period
Business Name Requirement: mandatory inclusion of business name and registration number on all invoices
Address Requirement: Full business address must be clearly stated on the invoice
Invoice Dating: Each invoice must include the date of issuance
Invoice Numbering: Unique invoice number must be assigned following IRAS sequential numbering requirements
Customer Information: Customer's name and address must be included on the invoice
Service Description: Clear and detailed description of makeup services provided must be listed
Price Information: Detailed price breakdown including GST amount (if applicable) and total amount payable
Payment Terms: Clear statement of payment terms and accepted payment methods
