政策與財務
Business Travel Glossary for Companies in Singapore, Malaysia and Hong Kong (2026)
Business travel terms explained for the company paying: flights, hotels, per diems, allowances, policy, and the Singapore, Malaysia and Hong Kong rules behind them.
Business travel has its own vocabulary, and most of it lands on the desk of whoever approves the trip or pays for it. This business travel glossary explains the terms that ops, finance and HR teams in Singapore, Malaysia and Hong Kong meet on itineraries, hotel bills, expense claims and payslips.
Each entry gives a plain definition, then what the term means for the company paying. Where a local rule applies, such as IRAS's per diem rates or Malaysia's RM6,000 travelling allowance exemption, the entry names it and links to the official source. The rules were checked on 16–17 October 2026.
Key Takeaways
• In Singapore, a per diem up to IRAS's acceptable rate for the destination isn't taxable, yet CPF is still payable when it's paid as a lump-sum allowance (IRAS, 2026; CPF Board, 2024).
• In Malaysia, a travelling allowance for official duties is tax-exempt up to RM6,000 a year. An outstation meal allowance or per diem is exempt only at a rate fixed in the employer's internal circular or written instruction (LHDN, 2019).
• Travelling allowance isn't liable for EPF and isn't counted as wages for SOCSO (KWSP, 2026; SOCSO Act 1969, s.2).
• Malaysian employees who pay for hotels or meals abroad don't need a self-billed e-invoice. LHDN accepts the foreign receipt, provided the company can show the employee spent on its behalf (LHDN, 2026).
• In Hong Kong, reasonable allowances that only cover travel, accommodation and related costs while working away from the usual base aren't taxed as income (IRD, 2006).
What do the flight and ticket terms mean?
Most flight terms decide what a change, a delay or a no-show will cost you.
Airline fare rules and booking systems supply most of this vocabulary, and much of it ends up in your travel policy.
Term | What it means | What it means for your company |
Red-eye flight | An overnight flight that leaves late in the evening and lands early the next morning. | It saves a hotel night and costs a night's sleep. Decide in your policy whether a red-eye earns a later start or a day room, so travellers don't negotiate it trip by trip. |
Open-jaw ticket | A return ticket where you fly into one city and home from another, or come home to a different city from the one you left. | Useful for multi-stop trips, such as Singapore to Bangkok, then Ho Chi Minh City back to Singapore. It can cost less than two one-way tickets. |
Multi-city ticket | One booking with three or more flights between different cities. | The whole trip sits on one record, which makes changes and refunds simpler than with separate tickets. |
Layover and stopover | A layover is a short connection between flights. On international trips, a stop of more than 24 hours in a connecting city is a stopover. | A stopover can add a meeting in a second city. Agree in advance whether the extra day counts as work time. |
Codeshare | A flight sold under two or more airlines' flight numbers and operated by one of them. | Check which airline operates it: check-in, the aircraft and the onboard service are that airline's. |
Fare class (booking class) | The letter code, such as Y or J, that sets a fare's price and rules within a cabin. | Two economy seats on one flight can carry very different change and refund rules. Name the fare rules your policy accepts as well as the cabin. |
Change fee | What an airline charges to move a booking to another date or flight, on top of any fare difference. | Flexible fares cost more upfront and less when plans change. Look at how often your trips change before choosing a default fare type. |
No-show | Failing to turn up for a flight or a hotel booking without cancelling. | Airlines may cancel the rest of the itinerary. Hotels usually charge at least the first night under the booking terms. |
E-ticket | The electronic record of a paid flight, identified by a 13-digit ticket number. | Finance needs the ticket number as well as the booking reference to match a fare to a card charge or a refund. |
PNR (passenger name record) | The booking record behind a trip, found by its booking reference. | It holds the names, flights, contacts and ticket details. It's what your travel provider pulls up when something needs changing. |
Unused ticket credit | Value left from a cancelled non-refundable ticket that can go towards a future booking, under the airline's rules. | Most credits are tied to the named traveller and expire. Keep a log, or they lapse unused. |
Denied boarding | When an airline refuses to carry a passenger with a valid ticket, most often because the flight is overbooked. | Compensation depends on the airline and the country of departure. Ask your travel provider to handle the claim. |
How do hotel rates and booking terms work?
A hotel rate saves money only on the dates you can book it.
Hotel terms matter most once you book the same cities often enough to negotiate. Our guide to how corporate hotel RFPs work covers that process from start to finish.
Term | What it means | What it means for your company |
Corporate rate | A discounted room rate a hotel offers a company in return for the volume it expects to book. | Check whether it holds on busy dates (see last room availability) before relying on it. More in our guide to corporate hotel rates. |
Negotiated rate | A rate agreed directly with a hotel or chain, for example through an annual request for proposal (RFP). | Worth the effort once you have steady volume in a city. |
Rack rate | The hotel's full published price for a room, before any discount. | A benchmark only. Rack rates on your invoices suggest negotiated rates aren't being applied. |
Best available rate (BAR) | The hotel's lowest unrestricted rate on the day of booking. It changes daily. | Some corporate rates are set as a discount off BAR, so they move with demand. |
Last room availability (LRA) | A clause that lets you book your negotiated rate as long as the hotel has a room of that type to sell. | Without LRA, the hotel can close your rate on busy nights. |
Blackout (block-out) dates | Dates when a negotiated rate, reward or offer can't be used, typically around peak events and holidays. | Check them against your own peak travel, such as year-end or trade-fair weeks, before you sign. |
Room block | A set of rooms a hotel holds for a group at an agreed rate until a cut-off date. | Release unused rooms before the cut-off, or the contract may charge you for them. |
Early check-in and late check-out | Access to the room before or after the standard times, which some hotels charge for. | It can cost less than an extra night when flight times are awkward. Say in the policy who can approve it. |
Serviced apartment | A furnished apartment with hotel-style services, booked by the night or the month. | It can be better value than a hotel for stays of several weeks, with a kitchen and laundry. |
Plus-plus (++) | A price shown as "S$200++" or "RM300++" excludes service charge and government tax, which are added to the bill. | Budget on the final figure, after service charge and tax. |
Hotel Accommodation Tax (Hong Kong) | A tax on hotel and guesthouse room charges in Hong Kong, charged at 3% since 1 January 2025 after being cut to 0% in July 2008. | Expect it as a line on Hong Kong hotel bills (IRD, 2026). |
What are per diems, allowances and other expense terms?
Write down what each allowance pays for, because tax and payroll rules turn on that.
Expense claims and payslips are where these terms turn up. The local tax and payroll treatment is in the next section.
Term | What it means | What it means for your company |
Per diem | A travel per diem is a fixed daily amount paid on a trip, mostly for meals and small costs, instead of claiming each receipt. | It cuts receipt-chasing. In Singapore, tax depends on IRAS's rate for the destination; in Malaysia, on whether the rate is fixed in a written company policy (see the three-market table below). |
Travel allowance | A sum paid to an employee for travel costs, as a fixed amount or per trip. | Name what it covers. Tax and payroll rules depend on what the allowance pays for. |
Outstation allowance | Malaysian term (elaun outstation) for a daily allowance paid while an employee works away from their usual base, often to cover meals. | Tax-exempt only at a rate fixed in the employer's internal circular or written instruction (LHDN, 2019). |
Mileage claim | A claim for business use of a private car, paid at a rate per kilometre. | Set one rate per kilometre in the policy and ask for a trip log with each claim. |
Sundry expenses | An accounting label for small, irregular costs that don't fit another category. | In Malaysia, a cost is deductible only if it's wholly and exclusively incurred in producing income, whatever the label (LHDN, 2015). Keep a receipt and a purpose for each line. |
Incidental expenses | Small trip costs such as tips, laundry or phone calls. | Most per diems cover them. If yours doesn't, say in the policy how they're claimed. |
Expense claim (expense report) | The traveller's list of trip costs, with receipts, submitted for repayment. | In Malaysia, employees should ask suppliers to e-invoice the company where possible. An e-invoice in the employee's name, or the usual receipt, is still accepted (LHDN, 2026). |
Reimbursement | Repaying an employee for a business cost they paid themselves, against a receipt. | In Singapore, CPF isn't payable on a reimbursement of proven official expenses that doesn't exceed the actual spend (CPF Board, 2024). |
Corporate card | A company-issued payment card for business spending. | Card data makes reconciliation faster than paper receipts. Set limits per traveller. |
Virtual card | A single-use or limited card number created for one booking or supplier. | Common for hotel payments: the hotel charges a card set up for that stay, so no traveller pays upfront. |
Dynamic currency conversion (DCC) | The offer at a foreign card terminal or cash machine to charge you in your home currency. | The merchant sets the exchange rate, which usually costs more than letting the card issuer convert. Our multi-currency guide has the numbers. |
Foreign transaction fee | A percentage a card issuer adds to purchases in a foreign currency. | Compare cards before you choose one for travel, because the fee adds up across a year of trips. |
Reconciliation | Matching each booking, card charge and expense claim to its invoice and the right cost centre. | Done monthly, it catches missing receipts and duplicate charges before the books close. See travel expense reconciliation. |
Per diem, allowance and reimbursement in three markets
Check tax and payroll contributions separately, because one doesn't follow the other.
The same daily payment can be tax-free and still attract a payroll contribution. In Singapore, for example, a per diem within IRAS's rate isn't taxed, yet CPF is due if it's paid as a lump sum.
Market | Per diem or daily allowance: income tax | Payroll contributions | Where it's set out |
Singapore | Not taxable up to IRAS's acceptable rate for the destination. In 2026 that's S$85 a day for Malaysia and S$110 for Hong Kong. The excess is taxable and goes on Form IR8A. | CPF is payable on a per diem paid as a lump-sum allowance. It isn't payable on reimbursements of official expenses the employer can prove, up to the actual spend. | |
Malaysia | A meal allowance or per diem for outstation or overseas trips is exempt only at a rate fixed in the employer's internal circular or written instruction. Travelling, petrol and toll allowances for official duties are exempt up to RM6,000 a year. | Travelling allowance isn't liable for EPF and isn't wages for SOCSO. KWSP doesn't name outstation allowances, so confirm how yours is classed before you leave it out. | |
Hong Kong | Reasonable allowances that only cover travel, accommodation and related costs while working away from the usual base aren't taxed as income. | An allowance counts as relevant income for MPF. A reimbursement of expenses needed to do the job doesn't. |
These PR 5/2019 exemptions don't apply to an employee who controls the employer, such as a controlling shareholder, a partner or a sole proprietor (LHDN, 2019). If you pay a travelling allowance above RM6,000, the employee can deduct what they actually spent on official duties, and records should be kept for seven years.
Which terms describe travel policy and control?
Policy terms only work if each one says who decides and when.
A company controls travel spend through these. For the rules themselves, start with how to write a corporate travel policy.
Term | What it means | What it means for your company |
Travel policy | The written rules for who can book what, at what price, with whose approval. | Keep it short enough that travellers read it, and review it once a year. |
Pre-trip approval | Sign-off on a trip and its estimated cost before anything is booked. | It catches spend before it happens, which is cheaper than querying it at month-end. |
Out of policy | A booking that breaks a policy rule, such as a fare above the cap or a hotel off the preferred list. | Decide whether these are blocked, need a written reason, or need an extra approval. |
Price cap | The most the policy allows for a flight or a hotel night, often set per city. | Review caps every year. A cap set too low pushes bookings out of policy. |
Preferred supplier | An airline, hotel or car-hire firm the company steers bookings to in return for a negotiated rate. | It pays off only if bookings go there, so track the share that does. |
Managed and unmanaged travel | Managed travel runs through a policy, a booking channel and reporting. Unmanaged travel is booked however each traveller likes. | See managed vs unmanaged travel for when to switch. |
Travel management company (TMC) | A company that books and manages business travel for its clients, with service, negotiated rates and reporting. | It suits regular travel across several markets. What is a TMC? explains how they work. |
Online booking tool (OBT) | Software travellers use to book flights and hotels themselves, within the policy. | It applies the policy at the moment of booking. |
Bleisure | A business trip extended with leisure days. | Decide who pays for the extra nights. In Hong Kong, if the employer pays, costs tied to a clearly identifiable holiday part of the trip can be taxed (IRD, 2003). More in bleisure without annoying your boss. |
Duty of care | An employer's responsibility for the health, safety and security of employees, including when they travel for work. | Know where travellers are and how to reach them. See duty of care for SMEs. |
Traveller tracking | Knowing which employees are where, based on their bookings. | It's the first thing you'll need in a flight disruption or an emergency. |
Which tax and compliance terms apply in Singapore, Malaysia and Hong Kong?
Each market puts the paperwork burden in a different place.
Singapore's rules centre on GST and e-invoicing, Malaysia's on e-invoicing and payroll exemptions, and Hong Kong's on records and salaries tax. Each market has a full guide: Singapore, Malaysia and Hong Kong. For trips that cross borders, see cross-border travel compliance in APAC.
Singapore
Term | What it means | What it means for your company |
GST | Goods and Services Tax, Singapore's consumption tax, charged on hotel stays and most local services. | To claim input tax on local purchases, you need a valid tax invoice addressed to the company, or a simplified tax invoice for bills up to S$1,000 including GST (IRAS, 2026; IRAS invoicing rules). |
GST InvoiceNow requirement | IRAS's rule that GST-registered businesses send invoice data to IRAS through InvoiceNow. It has applied to all new voluntary GST registrants since 1 April 2026. | New compulsory registrants join from 1 April 2028. Existing GST-registered businesses join in phases: from 1 April 2028 if annual supplies are up to S$200,000, 2029 up to S$1 million, 2030 up to S$4 million, and 2031 above that (IRAS, 2026). |
InvoiceNow and Peppol | InvoiceNow is Singapore's national e-invoicing network, built on the international Peppol standard. | Invoices move as structured data between accounting systems, which makes travel invoices easier to match. |
Per diem acceptable rates | IRAS's daily rates per destination, used to work out how much of a per diem is taxable. | 2026 examples: S$85 a day for Malaysia, S$110 for Hong Kong and S$155 for Japan. They're for income tax only, and don't set what you must pay. |
Form IR8A | The annual form on which Singapore employers report employees' income to IRAS. | Report any per diem above IRAS's acceptable rate on it. |
Malaysia
Term | What it means | What it means for your company |
SST | Sales and Service Tax. Accommodation is one of the services that carry service tax, charged by providers registered for it (RMCD, 2026). | Registered hotels add it to the room bill. Our Malaysia guide covers the July 2025 expansion. |
MyInvois | LHDN's e-invoicing system. From 1 September 2026, businesses with annual turnover below RM3 million are generally exempt, unless a related company or corporate shareholder is at or above that threshold (LHDN, 2026). | Businesses at or above RM3 million must issue e-invoices. Those with turnover up to RM5 million are in a relaxation period until 31 December 2027. They can consolidate every transaction and enter any details in the product description field, and LHDN won't prosecute if they follow those rules (LHDN, 2026). |
Consolidated e-invoice | One e-invoice covering many sales to buyers who didn't ask for their own. | Since 1 January 2026, any single transaction above RM10,000 needs its own e-invoice. Businesses in the relaxation period can still put those in a consolidated e-invoice until 31 December 2027. |
Self-billed e-invoice | An e-invoice the buyer issues instead of the supplier, in set cases such as buying from a foreign supplier. | An employee's overseas hotel or meal costs need no self-billed e-invoice. LHDN accepts the foreign receipt, provided you can show the employee spent on the company's behalf. |
Travelling allowance exemption | Up to RM6,000 a year of travelling, petrol or toll allowance for official duties is free of income tax. | Above RM6,000, the employee can deduct what they spent on official duties, keeping records for seven years (LHDN, 2019). |
EPF, SOCSO and PCB | Malaysia's provident fund, social security scheme and monthly tax deduction from pay. | Travelling allowance isn't liable for EPF and isn't wages under the SOCSO Act. PCB is deducted towards income tax, so it follows the tax treatment in the three-market table above. |
Hong Kong
Term | What it means | What it means for your company |
No VAT or GST | Hong Kong has no value-added tax, goods and services tax or sales tax (FSTB, 2026). | There's no GST to reclaim on Hong Kong costs, and no e-invoicing mandate like MyInvois or InvoiceNow. |
Record keeping (s.51C) | Businesses must keep records of income and expenditure for at least seven years. | Keep travel invoices, receipts and approvals for seven years (IRD, 2026). |
Holiday journey benefit | Holiday travel paid by an employer, which is taxed as salary. A clearly identifiable holiday part of a business trip counts. | A holiday that's merely incidental to a business trip isn't taxed. Weekends inside a business trip normally aren't holiday days, but weekends before or after it are (IRD, 2003). |
Mainland travel permit | The Home Return Permit is the document Hong Kong residents of Chinese nationality use to enter mainland China, including the Greater Bay Area. | Since 2024, non-Chinese Hong Kong permanent residents can apply for a five-year permit for business, travel and family visits of up to 90 days each (news.gov.hk, 2024). Check each traveller's documents before booking. |
What happens behind a booking?
These systems explain why one flight can cost different amounts through different channels.
You'll meet these when you compare travel agencies, TMCs and booking platforms.
Term | What it means | What it means for your company |
GDS (global distribution system) | The networks, such as Amadeus, Sabre and Travelport, that agencies use to search and book airline, hotel and car content. | Most traditional agency bookings run through one. GDS vs NDC explains how it compares with direct airline connections. |
NDC (New Distribution Capability) | IATA's data standard that lets airlines send richer fares and extras to travel agencies, often through a direct connection. | Some fares and bundles appear only through NDC. See NDC for corporate travel buyers. |
Consolidator | A wholesaler that buys airline fares in bulk and sells them through travel agencies. | It can mean cheaper fares with stricter change rules. |
ADM (agency debit memo) | A charge an airline sends a travel agency for a ticketing error or a broken fare rule. | Agencies may pass ADMs on to clients, so ask how yours handles them. |
Where to go next
Turn the terms you meet most often into lines in your travel policy.
If you're setting daily allowances, our per diem calculator suggests a daily rate by city. It's benchmarked to IRAS rates or Malaysia's government travel rates, depending on where you're based; your own policy sets what you pay. For the policy itself, how to write a corporate travel policy has a structure you can copy, and travel expense reconciliation covers the month-end side.
Frequently Asked Questions
What is a red-eye flight?
A red-eye flight is an overnight flight that leaves late in the evening and lands early the next morning. The name comes from how passengers look after a short night's sleep on board.
For a company, a red-eye saves a hotel night but can cost a day of productive work. Decide in your travel policy whether a red-eye earns a later start, a day room or a higher cabin class, so the traveller doesn't have to negotiate it each time.
What are sundry expenses?
Sundry expenses are small, irregular business costs that don't fit another category, such as tips, local transport, printing or a replacement charger. "Sundry" is an accounting label, not a legal one.
In Malaysia, the label doesn't decide whether a cost is tax-deductible. Under section 33(1) of the Income Tax Act 1967, an expense is deductible only if it's wholly and exclusively incurred in producing income (LHDN, 2015). Keep a receipt and a business purpose for every sundry line.
What do blackout dates mean for hotel bookings?
Blackout dates, also called block-out dates, are days when a negotiated hotel rate, a reward or a special offer can't be used. Hotels set them around peak periods, such as public holidays and big trade fairs, when they can sell rooms at higher prices.
For a company, blackout dates matter when they overlap your own busy travel periods. Before signing a negotiated rate, compare the blackout list against your year-end, sales-conference and trade-fair calendar, and ask for last room availability where you can.
What is an open-jaw ticket?
An open-jaw ticket is a return ticket where you fly into one city and home from another, or come home to a different city from the one you left. A Singapore to Bangkok flight with the return from Ho Chi Minh City is an example.
Open-jaw tickets suit multi-stop business trips, because the traveller doesn't backtrack to the first city. They can cost less than two one-way tickets, and the whole journey stays on one booking.
What is a per diem, and is it taxable or CPF-payable in Singapore?
A travel per diem is a fixed daily amount paid on a business trip, mostly for meals and small costs. In Singapore, IRAS publishes acceptable daily rates for each destination, such as S$85 for Malaysia in 2026. A per diem up to that rate isn't taxable; the excess is taxable and goes on Form IR8A (IRAS, 2026).
CPF is a separate test. It's payable when the per diem is paid as a lump-sum allowance, and not on reimbursements of proven official expenses up to the actual spend (CPF Board, 2024).
Is an outstation allowance subject to EPF, SOCSO and PCB in Malaysia?
Usually not for EPF or SOCSO, if it's a travelling allowance. KWSP lists travelling allowance as a non-wage, and the SOCSO Act excludes it from wages, along with sums that cover special expenses of the job (KWSP, 2026; SOCSO Act 1969, s.2). KWSP doesn't name outstation allowances, so confirm how yours is classed.
For tax, an outstation meal allowance is exempt only at a rate fixed in the employer's internal circular or written instruction (LHDN, 2019). PCB is an advance deduction of income tax, so it applies only to the taxable part, which is the whole allowance if no rate is set in writing.
What is a travel management company (TMC)?
A travel management company (TMC) books and manages business travel for its clients. A TMC typically combines a booking channel with service staff, negotiated airline and hotel rates, travel policy controls and spend reporting.
A TMC suits companies that travel regularly across several markets and want one provider to handle bookings, changes and reporting. Companies that travel less often tend to use a travel agency or a booking platform instead. The right choice depends on trip volume and how much control finance needs; our TMC explainer goes further.
What is a corporate hotel rate?
A corporate hotel rate is a discounted room rate that a hotel offers a company in return for an expected number of room nights. Some are fixed prices, and others are a percentage off the hotel's best available rate.
Before you sign, check whether the rate includes last room availability, which keeps it bookable on busy nights, and whether blackout dates apply.
What does "out of policy" mean in business travel?
"Out of policy" describes a booking that breaks a rule in the company's travel policy. Common examples are a fare above the price cap, a hotel that isn't on the preferred list, a cabin class above the traveller's entitlement, or a trip booked without approval.
Companies either block them, allow them with a written reason, or send them for extra approval. Whichever you choose, write it into the policy so travellers know before they book.
What is bleisure travel?
Bleisure travel is a business trip extended with leisure days, such as staying on for a weekend after a conference. The company usually pays for the business part, and the traveller pays for the extra nights.
Tax can follow the holiday part. In Hong Kong, if the employer pays, the IRD can tax the costs of a clearly identifiable holiday part of a business trip as a holiday journey benefit. Weekends inside the business trip normally aren't treated as holiday days (IRD, 2003).
Sources (checked 16–17 October 2026)
IRAS, Acceptable rates for per diem allowances, 2026 (rates, IR8A reporting, YA 2027): https://www.iras.gov.sg/docs/default-source/individual-income-tax/2026-acceptable-rates-for-per-diem-allowances.pdf?sfvrsn=f752efbd_7
CPF Board, Are CPF contributions payable on per diem payments? (updated 5 June 2024): https://www.cpf.gov.sg/service/article/are-cpf-contributions-payable-on-per-diem-payments
IRAS, Frequently asked questions for businesses: GST InvoiceNow Requirement (published 23 September 2026): https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3
LHDN, Public Ruling No. 5/2019: Perquisites from Employment (19 November 2019; paras 7.2.1, 7.2.3 and 7.5): https://www.hasil.gov.my/wp-content/uploads/PR_05_2019_2.pdf
LHDN, Public Ruling No. 4/2015: Entertainment Expense (29 July 2015; the s.33(1) test): https://www.hasil.gov.my/wp-content/uploads/PR_4_2015.pdf
LHDN, e-Invoice Specific Guideline, version 4.9 (7 September 2026; sections 3.7, 7, 8 and 16): https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Specific-Guideline.pdf
LHDN, media statement on the e-invoice exemption threshold (30 August 2026): https://www.hasil.gov.my/wp-content/uploads/20260830-Kenyataan-Media-HASiL_AMBANG-PENGECUALIAN-E_INVOIS-DINAIKKAN.pdf
KWSP, Employer mandatory contribution (non-wages list): https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution
Employees' Social Security Act 1969 (Act 4), section 2, definition of wages: https://www.perkeso.gov.my/images/imej/akta_dan_peraturan/Act%204-As%20at%201_Feb_2019.pdf
Inland Revenue Department, DIPN 9 (revised September 2006), paragraph 12: https://www.ird.gov.hk/eng/pdf/dipn09.pdf
Inland Revenue Department, DIPN 41: Taxation of holiday journey benefits (August 2003), paragraphs 13 to 16: https://www.ird.gov.hk/eng/pdf/dipn41.pdf
Inland Revenue Department, Hotel Accommodation Tax: https://www.ird.gov.hk/eng/tax/hat.htm
Inland Revenue Department, Record keeping: https://www.ird.gov.hk/eng/tax/bus_rke.htm
Financial Services and the Treasury Bureau, Prevailing tax policy: https://www.fstb.gov.hk/en/treasury/general/prevailing-tax-policy.htm
Mandatory Provident Fund Schemes Authority, Guidelines IV.12 (version 3, effective 30 April 2026), paragraphs 11 and 24: https://www.mpfa.org.hk/en/-/media/files/information-centre/legislation-and-regulations/guidelines/current-version/part-iv/iv-12/iv_12.pdf
IRAS, Conditions for claiming input tax: https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/conditions-for-claiming-input-tax
IRAS, Invoicing customers (simplified tax invoice up to S$1,000 including GST): https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/invoicing-price-display-and-record-keeping/invoicing-customers
Royal Malaysian Customs Department, MySST industry guides (accommodation): https://mysst.customs.gov.my/industry-guides/
news.gov.hk, Mainland travel permit for non-Chinese permanent residents (1 July 2024): https://news.gov.hk/eng/2024/07/20240701/20240701_104204_396.html