Singapore legislation
Clause 60
Clause 60
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 from a return made under this Act any tax which should be included;
makes any false statement or entry in any return 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 on conviction shall pay a penalty assessed under section 46 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 shall also 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 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 shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax.