Income Tax Act (Chapter 134): Primary legislation governing income tax in Singapore, establishing the framework for personal and corporate taxation

Goods and Services Tax Act (Chapter 117A): Primary legislation governing GST (consumption tax) in Singapore, including filing requirements and compliance obligations

IRAS Guidelines: Regulatory framework and guidelines issued by the Inland Revenue Authority of Singapore for tax administration and compliance

Individual Income Tax Requirements: Specific provisions for personal income tax filing, including employment income, rental income, and personal reliefs

Corporate Income Tax Requirements: Regulations governing company taxation, including corporate tax rates, deductions, and exemptions

GST Filing Requirements: Specific requirements for GST registration, filing periods, and reporting obligations

Property Tax Regulations: Rules governing taxation of property ownership and rental income in Singapore

Stamp Duty Provisions: Requirements for stamp duty payment and declaration on property and document transactions

Tax Management System Regulations: Guidelines for tax administration, including assessment procedures and payment systems

E-Filing Requirements: Electronic filing obligations and procedures for tax declarations tHRough IRAS online platforms

Record Keeping Requirements: mandatory documentation retention periods and record-keeping standards for tax purposes

IRAS e-Tax Guide: Comprehensive guidance on tax compliance, filing procedures, and interpretations of tax legislation

Tax Residency Rules: Criteria and requirements for determining tax residency status in Singapore

Double Taxation Agreements: International tax treaties and agreements affecting cross-border income and taxation

Transfer Pricing Guidelines: Rules governing pricing of transactions between related entities for tax purposes

Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data in tax declarations and administration