SMA Advisory on Bill Itemisation

This Advisory provides the guidance to practitioners in the implementation of itemisation of bill. With the passage of the secondary legislation of the PHMC act, clinics are required by law to have itemisation of bills.

Please refer to PDF for the full document.


1. K Singh, LG Goh, PY Cheong. 1996 Survey of Housing Estate Practice Costs and GP Fees in Singapore. Singapore Med J 1997: Vol 38(5): 192-199 [pdf]

2. CY Wong, K Tan, G Foo, A Chua, YV Lee, TH Wong, YW Chong. 2006 Survey of GP Clinic Practice Costs in Singapore. SMA News 2007: Vol 39(11): 10-19) [pdf]