Singapore legislation
Regulation 90D
Regulation 90D
Evidence required to support claim
Except as the Comptroller may otherwise allow, the claimant must, at the time he makes the claim, hold in respect of the reverse charge supply that is the subject of the claim —
a copy of any invoice or other document provided by the supplier that made the supply to the claimant, showing the time, nature and supplier of, and the consideration for, the supply made by the supplier;
records or other document showing that the claimant has accounted for and paid the output tax on the reverse charge supply;
records or other document showing any amount of input tax claimed by the claimant;
records or other document showing that the consideration has not been paid in full by the claimant to the supplier; and
records or other document showing that all reasonable efforts have been taken by the claimant to resolve any dispute over the consideration for the supply in fact made.