Tourist fined for fraudulent GST claims

16 September 2011

A tourist from Hong Kong, Mr Hung Yat Sing has been found guilty of tourist refund fraud and fined $16,000 or in default, 64 days’ imprisonment.

On 12 June 2011, Hung submitted his Tourist Refund Scheme (TRS) claim forms at the GST Tax Refund Inspection Counter at the Changi Airport and declared himself as the purchaser of the pearl necklaces and bracelets. The GST claimed, nett of a service charge imposed by the central refund agency, was refunded to Hung.

When Hung re-entered Singapore subsequently, IRAS interviewed Hung on his refund claims. He then admitted that he was acting as a carrier to bring goods out of Singapore – the GST refunds were to earn himself a commission.

He has pleaded guilty to four charges of making false declarations in order to claim the GST of $5,481, with five remaining charges taken into consideration for sentencing.

The TRS is available only to tourists to claim GST refund on goods they have purchased and brought out of Singapore.

Source: This article was extracted from the Inland Revenue Authority of Singapore (IRAS) website.