Case and status
Adi Djusman, sole director of Multi-Eka Trading and Sui Jaya, was sentenced on 18 December 2023 to three years in prison and S$1,980,344.91 in penalties. Sixteen proceeded GST charges involved S$660,114.97 of fraudulent refunds; 33 other GST charges were considered.
Facts, amounts and outcome
Four proceeded money-laundering charges involved S$523,459.90; six additional counts were considered. Neither company operated real businesses, but Adi filed false returns backed by invented invoices and listings during 2015–2020. He remitted refunds to accounts belonging to himself and his wife in China and made CPF contributions to create the appearance of operations. The GST component attracted 84 weeks and laundering 15 months, contributing to the overall sentence stated by the court.
GST fraud consequences described by IRAS
The release distinguishes genuine input-tax recovery from deliberate false returns: overstated input tax, omitted output tax and fictitious transactions can constitute GST evasion. The cited consequences on conviction include a penalty of three times the tax undercharged, a fine up to S$10,000 and/or imprisonment up to seven years. These are statutory possibilities described in the release, separate from the actual sentence or allegations in this case.
Criminal proceeds and money laundering
The release separately explains offences involving concealment, transfer, possession or use of criminal benefits. Its cited legislation permits a fine up to S$500,000, imprisonment up to ten years, or both upon conviction. Spending illicit tax refunds on business bills, personal assets or transfers abroad does not change their origin. The particular laundering allegations or convictions and amounts are set out in the case section above.
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 ↗