Case and status
Undertaker Roland Tay Hai Choon faced three personal income-tax evasion charges and one failure-to-register-for-GST charge in September 2022. The allegations concerned YAs 2011–2013 and S$427,427 of income tax undercharged.
Facts, amounts and outcome
The alleged GST-registration failure concerned taxable supplies exceeding S$1 million over four consecutive quarters, with approximately S$286,963 unaccounted GST for quarters ending December 2010–September 2013. IRAS uncovered the matter through industry audit programmes and data analysis. These were charges at this date; the separate September 2024 outcome reports different income-tax figures and convictions for incorrect returns. The two releases should not be combined into a single finding.
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 ↗