Singapore legislation
Section 62
Section 62
Penalty provisions relating to fraud, etc.
(1)
Any person who wilfully with intent to evade or to assist any other person to evade tax —
omits or understates any output tax or overstates any input tax in any return made under this Act;
makes any false statement or entry in any return, claim or application made under this Act;
gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act;
prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or
makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance,shall be guilty of an offence and shall on conviction —
pay a penalty assessed under section 48 of 3 times the amount of tax which has or would have been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected; and
be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 7 years or to both.
(2)
Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return, claim or application furnished under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax.
(3)
A reference in this section to a person who makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance includes a reference to a person who, without the authority of the Comptroller —
destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer;
introduces into, or records or stores in, a computer by any means data for the purpose of —
destroying, damaging, erasing or altering other data stored in that computer; or
interfering with, interrupting or obstructing the lawful use of that computer or the data stored in that computer; or
otherwise uses a computer,the purpose or effect of which is to evade tax.
(4)
For the purposes of subsection (3), “data” includes any computer program or part of a computer program being a program approved by the Comptroller for use in relation to the electronic service or for use under section 43, 44 or 46 or any regulations made under section 41.
(5)
A reference in this section to evading tax includes a reference to obtaining any of the following:
a payment under section 19(5);
credit for input tax under section 19 or 20 or any regulations made thereunder;
a refund under any regulations made under section 25(1),in circumstances where the person concerned is not entitled to that payment, credit or refund.