耶耶耶

WAYNEWEI 发表于 11-2-2014 14:02
这个问题我已经说过很多遍了。无限公司也需要做账。
无限公司比有限公司有更大的风险。

来讲讲真实案例

WAYNEWEI

耶耶耶 发表于 12-2-2014 20:08
来讲讲真实案例

具体不能讲。我需要为客户保密。
但从税务局公布的典型案例中就可以看出一二。
Sole proprietor pays hefty penalties of about $ 980,000 for tax offences
Media Releases and Speeches
4 May 2009

Mdm Poh Chai Ha, a sole proprietor of a corporate secretarial firm, O.T. Corporate Services & Consultancy, was charged in court on 1st August 2008 for 11 tax evasion charges of under-reporting income totalling $2,441,413 for the Years of Assessment 1995 to 2005 from her business.

Mdm Poh, who is a director of OT Corporate Services Pte Ltd (“OTCSPL”), was also charged for committing two other offences:

• For assisting OTCSPL to omit income of $172,490 for the Year of Assessment 2006, and
• For maintaining false record on subcontractor expenses amounting to $240,000 for the Year of Assessment 2006.

This morning at Magistrate Court 36, the Comptroller of Income Tax withdrew the 13 charges against Mdm Poh. Her tax offences for under-reporting her business income had been compounded for $983,685.93.  Together with the tax of $327,895.31 that was underpaid, she was ordered to pay a total amount of $1,311,581.24.  In compounding Mdm Poh’s tax offences, the Comptroller took into consideration the representations by her counsel and the cooperation rendered by her during the investigation.

A week earlier on 28 April 2009, OTCSPL had been fined $15,000 and ordered to pay a penalty of $64,403.76 for omitting income of $172,490 from its income tax return for the Year of Assessment 2006 and $191,925.92 for maintaining false record on subcontractor expenses amounting to $240,000 for the same year. OTCSPL was the first company to be charged and convicted under Section 96A. Section 96A was enacted in 2003 to deter serious tax evasion such as preparation or maintenance of false books of accounts or other records, and carries a heavy penalty of 4 times the amount of tax evaded.

淡墨

PS：档口开了两个了，有一定的经验和资源，有兴趣请联系楼上的号码