Case and status
Tee Siew Gim, partner of Hock Hin Undertaker and sole proprietor of Eternal Life Bereavement Services, received 21 weeks’ imprisonment, a S$341,327.75 penalty and a S$3,000 fine. Income-tax offences concerned YAs 2018–2019; GST registration was required after turnover exceeded S$1 million over the four quarters ending March 2014.
Facts, amounts and outcome
Hock Hin was among three funeral operators raided in September 2019 at more than ten locations. IRAS highlighted cash-intensive businesses with poor records and weak controls. By this release, 65 funeral and related businesses had been audited or investigated; audits and investigations of around 49 businesses recovered over S$3 million over five years. The sentencing breakdown below separates income-tax evasion from failure to register for GST.
GST registration discussed in this release
The release discusses monitoring taxable turnover on a calendar-year basis, with registration required after annual taxable turnover exceeds S$1 million. It also refers to the forward-looking test where applicable. Taxable turnover is not the same as net profit. Failure to register can still leave GST payable from the liability date even if customers were not charged. The cited consequences include a 10% tax penalty and a possible fine up to S$10,000. Registration dates and procedures should be read in the context of the release year and the official guidance.
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$100,000, at IRAS’ discretion. Informant identities are kept confidential. Use the official release links for its reporting and disclosure channels.
Offences and sentences
| Offence | Tax involved (S$) | Sentence |
|---|---|---|
| 2 income-tax counts, YAs 2018–2019 | 101,630.24 | 21 weeks; penalty 304,890.72 |
| GST non-registration | 364,370.30 | Penalty 36,437.03; fine 3,000 |
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 ↗