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Companies Act 1967: Primary legislation governing dividend declarations in Singapore, including Section 403 for distribution requirements, Section 76 for payment restrictions, and Section 403(1) specifying dividends must be paid from profits

SGX Listing Rules: For listed companies - includes Rule 704(25) regarding announcement requirements for dividend declarations and requirements for timely disclosure of dividend decisions

Company Constitution: Company's constitutional documents that specify dividend rights, any restrictions on dividend payments, and required procedures for dividend declaration

Income Tax Act: Legislation governing tax implications of dividend payments and requirements for withholding tax

Code of Corporate Governance 2018: Guidelines for corporate governance including board's fiduciary duties in making dividend decisions

Singapore Financial Reporting Standards: Accounting standards that govern requirements for financial statements and profit calculation methods for dividend determination