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Goods and Services Tax Act (Cap. 117A): Primary legislation governing GST treatment of credit notes, including requirements for issuance, tax calculations, and compliance obligations

Income Tax Act (Cap. 134): Legislation governing tax implications of credit notes, including their impact on income recognition and tax adjustments

Singapore Contract Law: Common law principles governing contract formation, validity, and enforcement applicable to credit note arrangements

IRAS Guidelines: Regulatory guidelines covering credit note issuance requirements, GST treatment, record keeping, and e-invoicing compliance standards

Companies Act (Cap. 50): Corporate legislation affecting how companies must handle and record credit notes in their business operations

Electronic Transactions Act (Cap. 88): Legislation governing electronic documents and signatures, relevant for electronic credit notes

Consumer Protection (Fair Trading) Act: Legislation protecting consumer rights in B2C transactions, including credit note issuance and terms

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

ACRA Requirements: Regulatory requirements from the Accounting and Corporate Regulatory Authority regarding business record-keeping and reporting