Goods and Services Tax Act: Governs GST registration requirements (mandatory above SGD 1M turnover), GST number display, and correct GST calculation (9% in Singapore)
Income Tax Act: Covers rental income reporting requirements and necessary documentation for tax purposes
Property Tax Act: Addresses property tax considerations affecting rental amounts
Stamp Duties Act: Specifies requirements for proper documentation of rental transactions
Residential Property Act: Outlines compliance requirements for residential tenancy regulations (applicable for residential properties)
Building Maintenance and Strata Management Act: Covers service charge and maintenance fee considerations for strata-titled properties
Invoice Number Requirement: Mandatory unique identifier for each rental invoice
Date Requirements: Mandatory inclusion of invoice date and rental period
Party Information: Mandatory inclusion of landlord's and tenant's names and addresses
Property Details: Mandatory inclusion of complete property address and description
Payment Information: Mandatory inclusion of payment terms, methods, total amount due, and payment due date
GST Details: Requirement to include GST registration number and GST amount if landlord is GST-registered
