UNDERTAKER Roland Tay Hai Choon has been fined S$12,000 and ordered to pay a penalty of S$529,321.28 for making incorrect tax income returns (see amendment note) and failing to register his business for the goods and services tax.
The 77-year-old is the partner of Direct Singapore Funeral Services & Embalming, and owns several other businesses: Hindu Casket, Tong Aik Undertaker, All Saints Care Services, 24 Hours Direct Casket, and Defu Veterinary Clinic.
The court heard on Thursday (Sep 5) that he had, without reasonable excuse, made an incorrect return for three consecutive tax assessment periods, starting from the Year of Assessment 2011.
Tay had handed his personal income tax return forms to his employee, Pang Toon Jim, and asked the 80-year-old to fill the forms in for him.
Pang was Tay’s bookkeeper for his businesses Direct Singapore Funeral Services & Embalming, Hindu Casket and Tong Aik Undertaker.
Pang filled the forms for the Year of Assessment 2011 and 2012, which Tay signed.
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The returns were then filed with the Inland Revenue Authority of Singapore (Iras).
Investigations revealed that the information in the returns for both tax assessment periods was incorrect, in that they did not fully report the income and expenses of the businesses.
The returns also did not account for the profits that Tay made from his other businesses, All Saints Care Services and 24 Hours Direct Casket.
For the Year of Assessment 2013, Tay filed his income tax returns online, but also did not fully report the income and expenses for his businesses.
He also did not report the losses of Defu Veterinary Clinic.
In all, he was undercharged a total of S$250,312.49 in income taxes for the three tax periods.
Separately, Tay also failed to register for GST when the total value of the taxable supplies of three of his businesses exceeded S$1 million for four consecutive quarters.
In total, the net GST due from failing to register for it was S$286,962.97 for the quarter ended Dec 31, 2020, to the quarter ended Sep 30, 2013.
In default paying the fines and penalties, he faces jail time of 12 weeks if he fails to pay the fine, and 32 months if he does not pay the penalty.
*A previous version of the story incorrectly stated that Tay was charged for evading taxes.
