Daniel Chun Ling Ping (“Chun”), a 50-year-old accountant, was convicted after trial for furnishing fictitious invoices and transaction listings during a Goods and Services Tax (“GST”) audit by the Inland Revenue Authority of Singapore (“IRAS”). Chun was sentenced to 30 weeks’ imprisonment.

Case Highlights

This case is related to the case of Teo Ah Moy (Zhang Yamei) (“Teo”), who was separately sentenced on 5 August 2025 for Income Tax and GST offences involving her companies, Maxim Ingredients International Pte Ltd (“Maxim”) and Matrix Ingredients Pte Ltd (“Matrix”), resulting in a total of over $1.7 million in tax undercharged.  

IRAS conducted an audit of Maxim and requested information concerning Maxim’s business along with documents supporting its GST claims, and Chun was authorised by Teo to address IRAS’ audit. Despite knowing that Maxim was dormant, Chun created and submitted fictitious invoices and listings to IRAS. In addition, he also provided false information to IRAS.

As a certified public accountant, Chun’s role carried significant responsibility, making his facilitation of tax offences especially serious.

Chun had indicated in court that he would be filing for an appeal. 

IRAS Audits on GST-Registered Businesses

IRAS conducts regular audit programmes on GST-registered businesses using a risk-based approach, supported by data analytics, to detect anomalies such as GST omissions. Businesses and individuals must fully cooperate during audits and investigations. Those who deliberately provide false information (verbally or in writing) to IRAS officers face a penalty of three times the amount of tax undercharged, and a fine not exceeding $10,000 and/or imprisonment for a term not exceeding 7 years. 

Errant Tax Agents and Accounting Professionals

IRAS takes a serious view of anyone facilitating tax offences, including tax and accounting professionals. Tax and accounting professionals have an extensive knowledge and understanding of Singapore’s tax system and are key partners in helping taxpayers comply with their tax obligations. They are expected to provide sound tax advice and to discharge their duties in accordance with tax laws and standards of professional conduct. 

Most tax and accounting professionals perform their duties ethically and professionally, identifying irregularities, and do not simply follow client instructions. However, IRAS will take firm deterrent actions against those who knowingly facilitate their clients’ under-declaration of taxes. Such actions may include prosecution in court and laying of complaints of professional misconduct with professional bodies empowered to take disciplinary actions.

Taxpayers remain responsible for their tax affairs and should exercise caution in verifying advice received and deciding on the professionals they engage.

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, will 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