SINGAPORE – An accountant has been sentenced to 30 weeks’ jail for submitting fictitious company documents to the Inland Revenue Authority of Singapore (IRAS). After a trial, Daniel Chun Ling Ping, 50, was convicted of multiple charges under the Goods and Services Tax (GST) Act. He had furnished fictitious invoices and transaction listings during a GST audit by IRAS. In a statement on May 21, the authority said that his case was linked to Teo Ah Moy, the sole director of two companies. She was
ordered to pay more than $3.5 million in fine and penalty in August 2025 for Income Tax and GST offences. The offences involving her companies, Maxim Ingredients International and Matrix Ingredients, resulted in more than $1.7 million in undercharged taxes. “IRAS conducted an audit of Maxim and requested information concerning Maxim’s business, along with documents supporting its GST claims, and Chun was authorised by Teo to address IRAS’ audit,” said the authority. Despite knowing that Maxim was dormant, Chun created fictitious invoices and listings for
submission to IRAS. He also provided false information to it. “As a certified public accountant, Chun’s role carried significant responsibility, making his facilitation of tax offences especially serious,” added IRAS. Chun will be filing an appeal, and his bail has been set at $55,000.
Daniel Chun Ling Ping, IRAS, GST audit, fictitious invoices, GST Act, Teo Ah Moy, Maxim Ingredients International, Matrix Ingredients, undercharged taxes, certified public accountant, 30 weeks jail