Case and status
Chue Chia Yong, operator of a website advertising sexual services, was convicted of omitting S$90,317.38 trade income for YA 2014, evading S$6,739.10 of income tax. He received two weeks’ imprisonment and S$20,217.30 penalties.
Facts, amounts and outcome
Actual net income after allowable expenses was S$150,317.38, but he declared S$60,000. Monthly advertising charges were S$300 per customer, rising to S$400 in mid-2014. Allowable costs included hosting and online advertising on forums. The additional five-week term applied to non-payment of penalties. Online advertising income was taxable even though the business operated through a website rather than physical premises.
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 ↗