Goods and Services Tax Act: Primary legislation governing GST requirements for commercial invoices, including GST registration numbers and tax calculations (Cap. 117A)
Income Tax Act: Legislation governing income tax implications of commercial lease payments and reporting requirements (Cap. 134)
Property Tax Act: Regulations concerning property tax obligations and assessments for commercial properties (Cap. 254)
Stamp Duties Act: Requirements for stamp duty payments and documentation on commercial lease agreements (Cap. 312)
Companies Act: Regulations governing business documentation requirements and corporate compliance (Cap. 50)
IRAS Requirements: Specific requirements from Inland Revenue Authority of Singapore for tax invoice format and content
GST Registration Requirements: Guidelines for GST registration and compliance for commercial lease transactions
IRAS e-Tax Guidelines: Electronic tax filing and record-keeping requirements for commercial lease transactions
Building Control Act: Regulations regarding building safety and compliance for commercial properties
Planning Act: Zoning and land use regulations affecting commercial properties
Fire Safety Act: Fire safety requirements and compliance for commercial properties
Control of Rent Act: Regulations governing rent control and tenant-landlord relationships where applicable
Building Maintenance and Strata Management Act: Requirements for maintenance and management of commercial properties under strata titles
mandatory Invoice Information: Required elements including GST registration number, invoice date, number, business details, customer information, property description, and payment amounts
