| 58 | General penalty (offences with no penalty specified) | Fine up to $5,000; in default of payment, imprisonment up to 6 months. | Catch-all provision. |
| 59(1) | Incorrect return / incorrect information | Penalty = 1× the tax undercharged. | Strict liability — no intent required. |
| 59(2) | Incorrect return / information without reasonable excuse or through negligence | Penalty = 2× the tax undercharged; plus fine up to $5,000 or imprisonment up to 3 years, or both. | Does not apply to input tax claims linked to s20(2A) arrangements. |
| 60(1) | Late payment of tax | 5% of tax payable; if unpaid after 60 days, additional 2% per completed month, capped at 50% of outstanding tax. | Applies to surcharge/interest under s45A / s47A too. |
| 60(2) | Late submission of return | $200 + $200 per completed month the return is outstanding, capped at $10,000. | |
| 61 | Failure to register / notify | 10% of tax due per year (or part) of default; plus fine up to $10,000; plus $50/day if offence continues after conviction. | Breach of First Schedule duties. |
| 62 | Fraud / wilful tax evasion | 3× the tax undercharged (assessed under s48); plus fine up to $10,000 or imprisonment up to 7 years, or both. | False statements presumed intentional until proven otherwise (s62(2)). |
| 62A | Misrepresenting status of person (recipient of a Seventh Schedule supply) | Fine = 1× tax undercharged on the supply; plus further fine up to $10,000. | Re reverse-charge / OVR status. |
| 62B | Wilfully misrepresenting status of person | Fine = 3× tax undercharged; plus further fine up to $10,000 or imprisonment up to 7 years, or both. | Intent to induce the supplier's determination. |
| 62C(1) | Participating in an arrangement to cause loss of public revenue (fraudulent purpose) | Fine up to $500,000 or imprisonment up to 10 years, or both. | Applies whether person is in or outside Singapore. |
| 62C(4) | Sole proprietor / partner / director where entity is used to carry out such an arrangement | Fine up to $50,000 or imprisonment up to 12 months, or both. | Strict liability; due-diligence defence available. |
| 63 | Improperly obtaining a refund | 3× the excess refunded (or to be refunded); plus fine up to $10,000 or imprisonment up to 3 years, or both. | |
| 64 | Dealing in goods/services knowing tax has been or will be evaded | Fine up to $5,000; plus penalty of 3× the tax. | |
| 64A(1) | Unauthorised collection of tax (general) | 3× the amount collected/attempted; plus fine up to $10,000. | Does not apply to specified persons / officers. |
| 64A(2) | Unauthorised collection without reasonable excuse or through negligence | 3× the amount; plus fine up to $10,000 or imprisonment up to 3 years, or both. | |
| 64A(4) | Specified person over-collecting tax | 3× the amount (or the excess); plus fine up to $10,000 or imprisonment up to 3 years, or both. | "Specified person" = registered persons, group members, agents, etc. |
| 65 | Offences by persons administering the Act (and impersonators) | Fine up to $10,000 or imprisonment up to 3 years, or both. | E.g. withholding tax collected, demanding excess, false returns. |
| 66 | Obstructing the Comptroller | Fine up to $10,000 or imprisonment up to 12 months, or both. | |