Singapore legislation
Section 18
Section 18
Maintenance of records
(1)
A registered supplier must keep and maintain complete and accurate records containing such information and in accordance with such requirements, as may be prescribed under section 78.
(2)
The registered supplier mentioned in subsection (1) must —
retain the records mentioned in that subsection for at least the prescribed period;
during the prescribed period mentioned in paragraph (a), make available for inspection by the Director‑General or any authorised officer, the records mentioned in that subsection when so requested by the Director‑General or any authorised officer; and
submit to the Director‑General the records mentioned in subsection (1), and any other record, document or information, that the Director‑General requires, in the time specified by the Director‑General.
(3)
Any registered supplier that contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.