Please be aware that this site is informational only, and many external factors, unique to your company might apply. Each company must make their own decisions about how they meet their tax obligations. In Singapore, you are required to keep evidence of your business expenses. In case you comply with some requirements, physical copies do not need to be kept if the records are kept electronically. In the following articles, we will discuss the digital storage of records of business expenses, as well as mileage and per diems.