������Ƶ

Contract Law (Chapter 108): Primary legislation governing contractual relationships in Singapore, providing framework for agreement validity, formation, and enforcement.

Goods and Services Tax Act (Chapter 117A): Regulates GST implications of credit notes, including requirements for GST adjustments and proper documentation.

Income Tax Act (Chapter 134): Governs tax treatment of credit notes and their impact on income recognition and reporting.

Singapore Financial Reporting Standards: Accounting standards that dictate how credit notes should be recorded and reported in financial statements.

ACRA Requirements: Regulatory requirements from the Accounting and Corporate Regulatory Authority for proper business documentation and reporting.

Sale of Goods Act (Chapter 393): Relevant when credit notes are issued in relation to sale of goods transactions.

Electronic Transactions Act (Chapter 88): Governs the validity and requirements for electronic credit notes and digital signatures.

Limitation Act (Chapter 163): Sets time limits for legal claims and actions related to credit note disputes.

IRAS Guidelines: Specific guidelines from Inland Revenue Authority of Singapore on credit note issuance, format, and content requirements.

GST Regulations: Detailed requirements for GST-compliant credit notes, including mandatory information and timing requirements.