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        • International Tax Agreements Concluded by Singapore
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        • Exchange of Information Arrangements
        • Multilateral Convention on Mutual Administrative Assistance in Tax Matters
        • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
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      • Other Taxes
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        • Gambling Duties
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        • Betting, Lotteries and Sweepstakes
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      • Casino Tax
        • Casino Tax
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        • Income Tax Treatment for International Market Agents & Representatives
        • Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
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        • Donations & Tax Deductions
      • Bodies of Persons
        • Bodies of Persons
        • Overview of bodies of persons & income that is taxable 
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        • Estate Duty Glossary
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        • How to Calculate Estate Duty
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        • How to Pay
  • Schemes
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      • Government Schemes
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        • Progressive Wage Credit Scheme (PWCS)
        • PWCS Glossary
      • Uplifting Employment Credit (UEC)
      • Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)
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        • Jobs Support Scheme (JSS)
        • Specific Industries in Tiers and SSIC Codes
      • Wage Credit Scheme (WCS)
        • Wage Credit Scheme (WCS)
        • WCS Glossary
      • SkillsFuture Enterprise Credit
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    • Corporate Income Tax
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    • GST
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        • General GST Schemes
        • Cash Accounting Scheme
        • Discounted Sale Price Scheme
        • Gross Margin Scheme
        • Hand-Carried Exports Scheme (HCES)
        • Major Exporter Scheme (MES)
        • Tourist Refund Scheme (TRS) for Businesses
        • Zero GST (ZG) Warehouse Scheme
      • Industry-Specific GST Schemes
        • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
    • Individual Income Tax
      • Individual Income Tax
      • Angel Investors Tax Deduction Scheme (AITD)
      • Not Ordinarily Resident (NOR) Scheme
      • SRS contributions and tax relief
      • Tax on SRS withdrawals
      • Withholding Tax on SRS
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      • Pay Taxes
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      • View GIRO Plan
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      • View more
    • Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
      • Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
      • Submit Income Records for Self-Employed
      • View more
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      • Search AIS Organisation
      • myTax Mail
      • Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request
      • Jobs Growth Incentive – Breakdown Records
      • Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request
      • View more
    • Partnerships
      • Digital Services for Partnerships
      • File Form P
      • View Partnership Tax Filing Status
      • Request Extension of Time to File
      • Appeal Penalty Waiver
      • View Partnership Notices/ Letters
      • Update Partnership Contact Details
      • myTax Mail
      • Apply for EIS Cash Payout
      • View EIS Cash Payout Application Status
      • Submit EIS Enhanced Deduction/ Allowance Records
      • View EIS Notices/ Letters
      • View more
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      • Check Corporate Income Tax Status
      • View Account Summary
      • View GIRO Plan
      • View Notices/ Letters - Corporate Tax
      • Access Tax Agent e-Services
      • Pay Taxes
      • Apply/ Manage GIRO Plan
      • Update Notice Preferences (Businesses)
      • View Corporate Tax Filing Status
      • Access Company Dashboard
      • File Form C-S/ Form C-S (Lite)
      • Update Corporate Profile/ Contact Details
      • View more
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      • Digital Services for Commission-paying organisations
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      • Submit Commission Records
      • View more
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      • View Property Tax Notices
      • View/ Cancel Payment Plan
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      • Check Property Tax Balance
      • View Account Summary
      • Apply/ Withdraw for Owner-Occupier Tax Rates
      • Apply House and/or Unit Number
      • View more
    • Property Professionals
      • Digital Services for Property Professionals
      • Check Annual Value of Property
      • Update Property Ownership
      • Apply House and/or Unit Number
      • View more
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      • View/ Cancel Payment Plan
      • myTax Mail
      • GST Registered Business Search
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      • Apply for Payment Plan
      • Update Notice Preferences (Businesses)
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      • Digital Services for Stamp Duty
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      • Stamping: Sale and Purchase (For Buyers)
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      • Requests: Amendment to Stamp Certificate
      • Stamping: Others - Declaration of Trust/ Trust Deed
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      • View more
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      • View more
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      • View more
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  • Desmond Ng Teng Poh (GST evasion and giving false reply)

Tax Fraud

  • Tan Nuan Seng Francis (GST Missing Trader Fraud Scheme)
  • You Mei Mei (GST offences)

Desmond Ng Teng Poh (GST evasion and giving false reply)

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Offences

Desmond Ng Teng Poh, 51-year old sole shareholder and director of Studioholic Private Limited ("SPL") - in business of retail sale of clothing, footwear and leather articles) -  convicted of:

  • Assisting SPL to evade a total of $351,506 in GST by claiming input tax for purported purchases that SPL had never made
  • Giving false information with falsified documents in response to queries by IRAS auditors

Court sentence

  • 38 months' imprisonment
  • $2,458,537 in penalties

Read media release

Inland Revenue Authority of Singapore

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Last updated on 24 July 2024