On 7 August 2023, a 40-year-old man, Ng Wai Wah, Kelvin (“Kelvin”), was convicted and sentenced to 3 months and 2 weeks’ imprisonment and $2,000 fine for the following offences:
- one count of intentionally aiding one Yeo Alan (“Alan”) to launder fraudulent Value-Added-Tax (“VAT”) refunds from the United Kingdom (“UK”) under Section 47(3) of the Corruption, Drug Trafficking and other Serious Crimes (Confiscation of Benefits) Act (“CDSA”), read with Section 109 of the Penal Code.
- one count of importing components of an imitation tobacco product under Section 16(2) punishable under Section 16(6) of the Tobacco (Control of Advertisements and Sale) Act 1993.
Kelvin consented to having four other charges, including one count of failing to declare that he was carrying into Singapore physical currency which value exceeded the prescribed amount under Section 48C(2) of the CDSA, to be taken into consideration for sentencing.
Sometime in December 2020, Kelvin was recruited by the co-accused Alan, a Singaporean, to travel to London to collect fake jewellery and claim VAT refunds for the jewellery, amounting to EUR 12,035. Kelvin then flew back to Singapore with the refund amount, and upon his arrival in Singapore, failed to declare that he was carrying into Singapore physical currency which value exceeded the prescribed amount under Section 48C(2) of the CDSA. Kelvin then delivered the VAT refunds of EUR 12,035 to Alan and thereby intentionally aided Alan to possess the former’s benefits from criminal conduct.
Under Section 47(3) of the CDSA, a person shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years, or both.
Under Section 48C of the CDSA, a person shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.
Laundering proceeds from criminal activities as well as claiming tax refunds from overseas authorities through fraudulent means are serious offences. The authorities will not hesitate to take action against individuals who commit such offences. To avoid being implicated in such criminal activities, members of the public should reject dubious job offers to travel for the purpose of claiming sales tax refunds from overseas authorities.
The Police would also like to remind the public of the statutory requirement to declare the physical movement of any physical currency or bearer negotiable instrument exceeding S$20,000 (or its equivalent in foreign currency), into or out of Singapore.
SINGAPORE POLICE FORCE
12 August 2023 @ 6:45 PM