Tham Keang Yen (GST and Income Tax offences

Offences

Tham Keang Yen, 52 year-old sole director and sole shareholder of Integrated Engineering Consultants Pte Ltd (“Integrated”), convicted of:

• Being the director of Integrated which had without reasonable excuse made 6 incorrect GST returns, resulting in $67,599 in GST undercharged;
  
• Without reasonable excuse giving incorrect information about the income of Integrated which affected its income tax liability, by omitting $67,289 in rental income in Integrated’s Income Tax returns for YA 2019, resulting in $4,575 in Income Tax undercharged

Court sentence

• $12,400 in fine
• $144,349 in penalties, which is 2 times the amount of tax undercharged