Private Hospitals and Medical Clinics Act (PHMCA): Primary healthcare legislation governing medical clinics operations in Singapore, being gradually replaced by HCSA
Healthcare Services Act (HCSA): New regulatory framework replacing PHMCA, focusing on healthcare services regulation and safety standards
Medicine Act: Regulates the sale, supply, and labeling of medicines and medical products
Goods and Services Tax Act: Requires proper GST documentation and calculation on medical services and products if clinic is GST-registered
Income Tax Act: Governs tax reporting requirements and maintenance of financial records for clinics
IRAS Requirements: Specific guidelines from Inland Revenue Authority of Singapore for medical receipt documentation and record keeping
Consumer Protection (Fair Trading) Act: Ensures fair trading practices and transparent pricing in healthcare services
Price Display Requirements: Regulations regarding clear and transparent display of medical service prices
Personal Data Protection Act (PDPA): Governs the collection, use, and disclosure of personal data in medical receipts and records
Healthcare Data Protection Guidelines: Specific data protection guidelines for healthcare sector, including handling of medical information
SMC Ethical Code: Singapore Medical Council guidelines for ethical medical practice including billing and documentation
MOH Guidelines: Ministry of Health guidelines for healthcare institutions including requirements for medical receipts and documentation
Clinic Details Requirement: Mandatory inclusion of clinic name, address, registration number, and GST registration number if applicable
Receipt Content Requirements: Essential elements including serial number, date, patient identity, itemized charges, GST amount, total amount, and payment mode
Medical Service Documentation: Required documentation of nature of medical services, consultation fees, medication charges, and other related charges
