Singapore legislation
Regulation 46N
Regulation 46N
Evidence required to support claim
Except as the Comptroller may otherwise allow, the claimant, before making the claim, must hold in respect of the relevant supply —
a copy of any invoice or equivalent document which shows the date, nature and customer of the relevant supply, and the consideration for the relevant supply;
records or any other documents showing that the claimant has accounted for and paid the tax on the relevant supply;
the documentation allowed under paragraph 4E(2)(b) of the Seventh Schedule to the Act provided by the customer;
records or any other documents showing that the reimbursement mentioned in regulation 46K(a) has been made to the customer; and
records or any other documents showing the reasons for making the reimbursement.