Income Tax Act (Chapter 134): Primary legislation governing income taxation in Singapore, including corporate and individual tax provisions, assessment procedures, and enforcement mechanisms
Goods and Services Tax Act (Chapter 117A): Key legislation for consumption tax in Singapore, covering GST registration, collection, reporting, and compliance requirements
Property Tax Act (Chapter 254): Legislation governing the taxation of properties in Singapore, including assessment methods and payment procedures
Stamp Duties Act (Chapter 312): Laws relating to stamp duties on documents and transactions, including property transactions and share transfers
IRAS e-Tax Guides: Detailed guidance documents issued by IRAS providing interpretation and practical application of tax laws
IRAS Circulars and Guidelines: Official communications and guidelines from IRAS on specific tax matters and compliance requirements
Singapore Financial Reporting Standards (SFRS): Financial reporting framework that governs how companies prepare and present their financial statements
Companies Act (Chapter 50): Primary legislation governing corporate entities, including reporting and compliance requirements relevant to tax audits
Electronic Transactions Act: Legal framework for electronic transactions and records, crucial for digital tax documentation
Evidence Act: Legal requirements for documentation and evidence that may be relevant during tax audits
Personal Data Protection Act (PDPA): Legislation governing the collection, use, and disclosure of personal data, including taxpayer information
Inland Revenue Authority of Singapore Act: Legislation establishing IRAS and defining its powers and responsibilities in tax administration
Ministry of Finance Procedures: Financial procedures and requirements set by the Ministry of Finance for revenue handling and reporting
International Financial Reporting Standards (IFRS): Global accounting standards that influence financial reporting and tax assessment
International Standards on Auditing (ISA): Global standards for conducting audits, relevant for revenue audit procedures
Tax Treaties: International agreements between Singapore and other countries affecting cross-border taxation and audit requirements
