Case and status
Accountant Daniel Chun Ling Ping received 30 weeks’ imprisonment after trial for submitting fictitious invoices and transaction listings during a GST audit. He told the court he intended to appeal. The case relates to Teo Ah Moy’s companies Maxim Ingredients International and Matrix Ingredients; Teo had separately been sentenced in August 2025 over tax offences involving more than S$1.7 million of tax undercharged.
Facts, amounts and outcome
Chun was authorised to answer IRAS’ enquiries concerning Maxim’s GST claims. Although he knew Maxim was dormant, he produced fabricated records and gave false information. IRAS emphasised the responsibilities of accounting professionals: they should identify irregularities and apply professional standards rather than knowingly facilitate client offences. Taxpayers also retain responsibility for checking professional advice and their tax affairs.
Disclosure, reporting and rewards
IRAS encourages taxpayers to correct past errors and report suspected tax malpractices. The release says disclosure may be considered when deciding enforcement action; it is not a blanket promise of immunity. Where the release describes informant rewards, qualifying information leading to otherwise lost tax recovery may attract 15% of recovered tax, capped at S$100,000, at IRAS’ discretion. Informant identities are kept confidential. Use the official release links for its reporting and disclosure channels.
Official source
This report is independently written from the IRAS release dated above. Case status, policy announcements and historical figures refer to that release.
Read the complete IRAS release ↗