Former Undertaker Partner Charged with Tax Evasion and Penalties

Tee, associated with Hock Hin Undertaker since its inception in 1965, also ran a personal business called Eternal Bereavement Services and was involved with Century Paper Company. His firm was among three funeral operators raided by the IRAS in a broad investigation in September 2019.

It was discovered that Tee had intentionally misreported his income on tax returns for the assessment years 2018 and 2019. His reported income for April 2018 was S$146,673, although his actual earnings were S$374,646, leading to a tax undercharge of S$43,705.78. The following year, he reported S$162,862 instead of S$443,177, resulting in an undercharge of S$57,924.46. Additionally, Tee failed to report Hock Hin Undertaker’s GST registration requirement after the firm’s revenue surpassed S$1 million in 2014, resulting in a GST liability of S$364,370.30.

Tee admitted guilt to these primary charges, with 15 additional charges also considered during sentencing. These included claims that Tee underreported income from YA2014 to YA2017, leading to an overall tax undercharge of close to S$113,000. He further acknowledged assisting another person, Tan Ah Kiew, in evading over S$152,000 in taxes between 2014 and 2019 by directing Han Hock Chou to alter Tan's tax returns. Another individual, Tee Siew Kheng, also benefited from Tee's help, evading over S$22,000 in taxes within a similar timeframe.

In defense, Tee’s lawyer, Tan Jun Yin, indicated that her client had settled his tax obligations in full. She requested a delayed start for Tee's prison sentence in order for him to celebrate Chinese New Year with his family, and sought permission for Tee to pay his penalty of S$341,327.75 in installments over 18 months, citing that his financial situation had changed after transitioning his business model. The District Judge, Wong Li Tein, approved both requests for Tee.