Singapore legislation
Regulation 85
Regulation 85
Evidence required to support claim
Except as the Comptroller may otherwise allow, the claimant, before he makes a claim, shall hold in respect of each relevant supply —
(a)
a copy of any tax invoice which was provided in accordance with Part III or where there was no obligation to provide a tax invoice, a document which shows the time, nature and purchaser thereof, and the consideration therefor;
(b)
records or any other documents showing that he has accounted for and paid the tax thereon;
(c)
records or any other documents showing that the consideration has been written off in his accounts as a bad debt; and
(d)
records or any other documents showing that all reasonable efforts have been taken by him to recover the debt.