Andrew Soo Cheng Ai (“Soo”), a 51-year-old pilot, has been sentenced by the Court to 6 months’ imprisonment and penalties totalling $181,996 after being convicted of 4 charges under the Income Tax Act.  

Soo owned two properties located in Balestier Road and Kim Yam Road which were rented out. Investigations revealed that Soo made false entries in his Form B1 Income Tax return for Year of Assessment (YA) 2014 with the wilful intent to evade tax. He failed to declare rental income in the sum of $89,715 received from his rental properties resulting in $15,354 in taxes undercharged. 

Further, Soo gave false replies in response to IRAS’ request for details of his rental properties during audit. Although Soo was given multiple opportunities to furnish correct information to IRAS, the information that he provided was false and if had been accepted by IRAS, would have resulted in $35,310 in taxes undercharged. 

Soo also created and submitted multiple fictitious invoices and documents to IRAS, to support his inflated claims for expenses for his rental properties for YA 2013 and YA 2014. These invoices and documents were found to be fictitious upon IRAS’ investigations and, if had been accepted by IRAS, would have resulted in $7,500 in taxes undercharged.

IRAS Warns Against Tax Evasion

IRAS takes a serious view of non-compliance and tax evasion. There will be severe penalties for those who wilfully evade tax. The authority will not hesitate to bring offenders to court. Offenders may face a penalty of up to four times the amount of tax evaded. Jail terms may also be imposed.

Serious Consequences for Providing False Replies Verbally or in Writing to IRAS

All businesses and individuals are reminded that they are required to provide full cooperation during the course of IRAS’ audits and investigations. IRAS will not hesitate to take stern actions against those who deliberately give false information to IRAS officers. Offenders found guilty of giving false answers verbally or in writing to any request for information by IRAS in order to evade tax will face a penalty of three times the amount of tax undercharged, and be liable to a fine not exceeding $10,000 and/or imprisonment for a term not exceeding 7 years.

Reporting of Malpractices

Businesses or individuals are encouraged to immediately disclose any past tax mistakes. IRAS will treat such disclosures as mitigating factors when considering actions to be taken. Please refer to the IRAS website for more information on how to disclose past mistakes. Those who wish to report malpractices may make their submissions via this form.

Cash Rewards for Informants

A reward based on 15% of the tax recovered, capped at $100,000, would be given to informants if the information and/or documents provided lead to a recovery of tax that would have otherwise been lost. All payments are at the discretion of the Comptroller. IRAS will ensure that the identities of informants are kept strictly confidential.

Inland Revenue Authority of Singapore