Hong Konger found guilty of tourist refund fraud

Mr Hung Yat Sing, a 46-year-old from Hong Kong, was found guilty of making false Goods and Services Tax claims of $5,481.

Mr Hung Yat Sing, a 46-year-old from Hong Kong, was found guilty of tourist refund fraud. Hung pleaded guilty to four charges of making false declarations in order to claim Goods and Services Tax of $5,481 on pearl necklaces and bracelets that were not purchased by him. Five remaining charges were taken into consideration for sentencing. Hung was found guilty of making false GST claims and fined $16,000 or, in default, 64 days’ imprisonment.

On 12 June 2011, Hung submitted his Tourist Refund Scheme 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. IRAS interviewed Hung on his GST refund claims when he re-entered Singapore as a tourist subsequently. Hung admitted that he had falsely claimed the GST refunds in acting as a carrier to bring goods out of Singapore, and that he had claimed the GST refunds to earn a commission.

Tourist Refund Scheme

The TRS is available only to tourists to claim GST refund on goods they have purchased and brought out of Singapore. Persons who have not purchased the goods and yet sought or obtained approval for a refund under the TRS would have committed an offence under the GST Act.