Offences Carrying Imprisonment
Goods and Services Tax Act (Singapore) · ranked by maximum custodial term
These GST offences can put a person behind bars — up to 10 years for the most serious. Directors and partners can be personally exposed, even without intent to evade.
| S. | Offence | Max. imprisonment | Monetary penalty | Notes |
|---|
| 62C(1) | Participating in an arrangement to cause loss of public revenue, for a fraudulent purpose | Up to 10 years | Fine up to $500,000, or both. | Applies whether the person is in or outside Singapore. |
| 62 | Fraud / wilful tax evasion | Up to 7 years | 3× tax undercharged (s48) + fine up to $10,000, or both. | False statements presumed intentional until proven otherwise. |
| 62B | Wilfully misrepresenting status of person (intent to induce supplier) | Up to 7 years | Fine of 3× tax undercharged + further fine up to $10,000, or both. | Imprisonment is an alternative to the further fine. |
| 59(2) | Incorrect return / information without reasonable excuse or through negligence | Up to 3 years | Penalty of 2× tax undercharged + fine up to $5,000, or both. | Negligence is enough — no intent to evade required. |
| 63 | Improperly obtaining a refund | Up to 3 years | Penalty of 3× excess refunded + fine up to $10,000, or both. | |
| 64A(2) | Unauthorised collection of tax without reasonable excuse or through negligence | Up to 3 years | Penalty of 3× amount collected + fine up to $10,000, or both. | |
| 64A(4) | Specified person over-collecting tax | Up to 3 years | Penalty of 3× amount (or excess) + fine up to $10,000, or both. | Specified persons = registered persons, group members, agents, etc. |
| 65 | Offences by persons administering the Act, and impersonators collecting tax | Up to 3 years | Fine up to $10,000, or both. | E.g. withholding tax collected, demanding excess, false returns. |
| 62C(4) | Sole proprietor / partner / director where entity is used for such an arrangement | Up to 12 months | Fine up to $50,000, or both. | Strict liability; due-diligence defence available. |
| 66 | Obstructing the Comptroller in carrying out duties | Up to 12 months | Fine up to $10,000, or both. | |
Notes
▸Imprisonment is generally an alternative, not automatic. These provisions read "fine … or imprisonment … or both" — the court has discretion; imprisonment is not mandatory on conviction.
▸Fraud / evasion offences cluster at the top. The longest terms (s62C, s62, s62B) all require wilfulness, intent, or a fraudulent purpose. The 3-year band (s59(2), s63, s64A, s65) reaches negligence or unauthorised collection — no intent to evade is needed.
▸Directors / partners are personally exposed. Under s62C(4), a director, partner or sole proprietor faces up to 12 months even on a strict-liability basis where the entity is used to carry out the arrangement, subject to a due-diligence defence.
▸Default-of-payment imprisonment (separate). Under s58, the general fine (up to $5,000) may convert to imprisonment of up to 6 months on non-payment — this is default imprisonment, not a sentence for the offence itself, so it is not listed above.
Quick reference only — not a substitute for the statutory text or legal advice. Reflects the Act as amended (incl. Act 35 of 2022, wef 01/01/2023).
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