High-profile undertaker Roland Tay Hai Choon, 77, was fined S$12,000 and ordered to pay more than S$529,000 as a penalty for tax offences.

The Singaporean pleaded guilty to three counts of making incorrect tax returns and one charge of failing to register for GST, CNA and The Straits Times reported.

He was charged in 2022 and was out on S$80,000 bail since.

Tay received a S$3,000 fine for each of the four charges.

He had to pay the fines on the same day or go to jail for three months.

He must also pay a total mandatory penalty of S$529,321.28 for his four offences.

He was granted permission to repay the money in monthly instalments of S$30,000 per month for 18 months, and a final instalment of more than S$19,000 by March 2026.

About the case

At the time of his offences, Tay's income came from being a partner of Direct Singapore Funeral Services & Embalming, as well as being the sole proprietor of Hindu Casket, Tong Aik Undertaker, All Saints Care Services, 24 Hours Direct Casket and Defu Veterinary Clinic.

Tay had asked his employee and bookkeeper Pang Toon Jim, 80, to fill in his personal income tax return forms for him in 2011 and 2012.

Investigations by the Inland Revenue Authority of Singapore (IRAS) found that Pang had declared Tay’s income as S$260,027 over the two years — S$862,811 less than his actual income of S$1,122,838.

In 2013, Tay had filed his taxes online, but under-declared his income by S$506,879, as it was S$588,645.

Tay's lawyers argued that their client is “very low-educated man” with no knowledge of financial matters, and relied on Pang to do the accounting work, without exercising due diligence.

Tay's knowledge was "so limited" that he did failed to take into account losses when submitting debt returns, his lawyers also argued.

Tay had also failed to register for Goods and Services Tax (GST) for four consecutive quarters between 2010 and 2013.

The total value of his taxable supplies for three of his companies had exceeded S$1 million by then.

This resulted in S$286,963 of unaccounted tax, but Tay has since made full restitution.

Tay's lawyers also argued that their client is "of poor health" and has ensured compliance in future, given that his business has corporatised, which is now run by his family members.

About Tay

Tay is known for providing pro-bono funeral arrangements for murder victims.

Top photo via Mothership