Tay Hai Choon (Income Tax evasion and GST offence)
Offences
Tay Hai Choon ("Roland Tay"), 77-year-old undertaker, convicted of:
- Making incorrect returns for Income Tax returns resulting in $250,312.49 of taxes undercharged
- Failure to register for GST and to account for GST totalling $286,962.97
Roland Tay was a partner of Direct Singapore Funeral Services & Embalming (“DSFSE”) and also the sole proprietor of several other businesses: namely, Hindu Casket (“HC”), Tong Aik Undertaker (“TAU”), All Saints Care Services (“ASCS”), 24 Hours Direct Casket (“24H”) and Defu Veterinary Clinic (“DVC”).
Court sentence
| Offence | Charges | Sentencing details |
|---|---|---|
| Making incorrect income tax returns for Years of Assessment (“YAs”) 2011 to 2013 | 3 charges under section 95(2)(a) of the Income Tax Act (Cap 134, 2008 Rev Ed) | $9000 fine (in default 9 weeks’ imprisonment) and $500,624.98 mandatory penalty (in default 30 months’ imprisonment) |
| Failure to notify the Comptroller of GST of his liability to be registered for GST purposes | 1 charge under section 61(a) of the GST Act (Cap 117, 2005 Rev Ed) | $3000 fine (in default 3 weeks’ imprisonment) and $28,696.30 mandatory penalty (in default 2 months’ imprisonment) |
| Total | $12,000 fine and $529,321.28 mandatory penalty (total in default 32 months’ and 12 weeks’ imprisonment) | |
Read media release.