By Gloria James-Civetta

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Income Tax Evasion

3 min read
Income Tax Evasion

Income tax evasion is governed by the Income Tax Act. It requires an intention to evade income tax as well as one of five following forms of physical conduct:

  • Omitting income that should be included in a tax return
  • Making a false statement in a tax return
  • Giving a false answer to any question or request from IRAS
  • Preparing, maintaining or falsifying false books of account or other records
  • Making use of any art, fraud or contrivance or authorising the use of any art, fraud or contrivance
1. Section 94 – General penalties

Applicable to any person who contravenes provisions in the Act.
Any person guilty of an offence for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.

2. Section 94A – Penalty for failure to make return (Offence under Section 62 or 71(1))

Liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.
If the offence is continued after conviction, the accused shall be liable to a further penalty of $50 for every day during which the offence is continued.
If the offence involved a failure to comply for 2 years of more, then liable on conviction to pay

  1. A penalty 2 times the amount of tax which the Comptroller deems him eo tbe liable for that year of assessment AND
  2. A fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.
3. Section 95 – Penalty for incorrect return, etc

Liable on conviction to pay

  1. A penalty equal to (i) the amount of tax or (ii) the amount of PIC bonus or (iii) the amount of tax and the amount of PIC bonus that has been obtained due to the incorrect return AND
  2. A fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.
4. Section 96 – Tax evasion and wilful action to obtain PIC bonus

Liable on conviction to pay

  1. A penalty of 3 times (i) the amount of tax or (ii) the amount of PIC bonus or (iii) the amount of tax and the amount of PIC bonus that has been obtained due to the incorrect return AND
  2. A fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
5. Section 96A – Serious fraudulent tax evasion and action to obtain PIC bonus
  1. A penalty of 4 times (i) the amount of tax or (ii) the amount of PIC bonus or (iii) the amount of tax and the amount of PIC bonus that has been obtained due to the incorrect return AND
  2. A fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.

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