Case and status
Kay Lee Roast Meat Joint proprietor Ha Wai Kay and wife Kong Kuee Chin were convicted over S$54,917.15 income tax evaded for YAs 2010–2011. Kong recorded sales and gave understated figures to the accountant; Ha knowingly approved the returns.
Facts, amounts and outcome
Reported sales were S$531,924 and S$665,413 compared with actual S$693,839 and S$829,335. Omitted amounts were S$161,915 and S$163,922. Each received four weeks’ imprisonment and S$164,751.45 penalties, totalling S$329,502.90 penalties. Two further charges each were considered. An accountant’s preparation did not transfer responsibility away from taxpayers who supplied and approved false information.
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 ↗