Singapore legislation
Regulation 59
Regulation 59
Payee’s name required on voucher
Subregulation 1
The name of the payee shall be stated in the voucher.
Subregulation 2
Vouchers shall not be made in favour of more than one person or firm except where more than one person or firm are parties to a contract or to one transaction.
Subregulation 3
In all cases of goods purchased through a tradesman or services rendered by an individual, his name must appear on the voucher as the person who actually performed the service or to whom payment is due.
Subregulation 4
Where the payee is an individual, the identity card number shall be shown on the voucher.
Subregulation 5
Where the identity card number is not available, the address shall be stated.